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Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung Hendriawan Sie Lantai 3, Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440 Telp: 021-5663232(ext.8334)
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Media Riset Akuntansi Auditing & Informasi
Published by Universitas Trisakti
ISSN : 14118831     EISSN : 24429708     DOI : 10.25105/mraai
Core Subject : Economy,
Economics, Econometrics & Finance
Media Riset Akuntansi Auditing & Informasi (MRAAI) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2002, three times a year, (April, August, December). This journal was accredited by Dikti of 2006-2009. Start from 2015, we change the publication frequency to twice a year (April and September) The aim of Media Riset Akuntansi Auditing & Informasi to disseminate research result in accounting, auditing and information. This journal did not give limitation on research method, both of quantitative and qualitative can be accepted. The article that was submitted can be used in Bahasa or English. The decision for acceptance depends on blind review results. Several criteria to be accepted are: originality, novelty, proper research method and give the real contribution to theory development, or future research or practitioners. This journal is Open Access journal. This journal allows readers to read, download, copy, distribute, print, search or link to the full texts or its articles and to use them for any other lawful purpose.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 11 No. 3 (2011): DESEMBER" : 5 Documents clear
SHOULD ISLAMIC ACCOUNTING STANDARD FOLLOW TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)? A LESSON FROM MALAYSIA Dodik Siswantoro; Shahul Hameed Mohamed Ibrahim
Media Riset Akuntansi, Auditing & Informasi Vol. 11 No. 3 (2011): DESEMBER
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (516.127 KB) | DOI: 10.25105/mraai.v11i3.2780

Abstract

Pembiayaan berbasis ajaran Islam dengan jelas menunjukkan karakteristik yang sama dengan akuntansi. Untuk alasan itu, mungkin tidak begitu mudah untuk mengkonversi standar akuntansi Islam ke International Financial Reporting Standard (IFRS) karena melanggar beberapa prinsip dasar ajaran Islam. Accounting and Auditing Organization for Islamic Financial (AAOIFI) berkomitmen untuk memiliki standar akuntansi yang berbeda karena didasarkan pada fiqih (maxims). Selain itu, beberapa negara mengadopsi secara langsung atau tidak langsung konsep IFRS, misalnya, Malaysia. Tulisan ini mencoba untuk menunjukkan beberapa bukti pada standar akuntansi yang tidak memiliki dasar yang kuat dengan ajaran Islam mungkin akan menyesuaikan dengan lingkungan, terutama dalam konvergensi ke IFRS. Hal ini karena standar akuntansi Islam itu sendiri hanya didasarkan pada konvensi para ulama.
PEMAHAMAN KERANGKA DASAR PENYUSUNAN DAN PENYAJIAN LAPORAN KEUANGAN PSAK PADA AKUNTAN PUBLIK Murtanto, Aufa Kemala
Media Riset Akuntansi, Auditing & Informasi Vol. 11 No. 3 (2011): DESEMBER
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (516.052 KB) | DOI: 10.25105/mraai.v11i3.2781

Abstract

The objective of research is to analyze further about understanding framework for the preparation and presentation of financial statements by public accountant.The method used in this research is explanatory method. This study takes 30 public account offices as a sample. The sampling technique in this research is the random method. The instrument that used is descriptive statistics and test of differences by independent sample test. Independent variable is conceptual framework and dependent variable understands of public accountants. In this research, the writer use SPSS 11.5 with a significance level of 5%.The results show that there is a difference understanding level between senior public accountant and junior public accountant.
PERAN KECERDASAN INVESTOR DALAM PENILAIAN PASAR TERHADAP MANAJEMEN LABA Ryani Hanna Pertiwi, Deni Darmawati
Media Riset Akuntansi, Auditing & Informasi Vol. 11 No. 3 (2011): DESEMBER
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.805 KB) | DOI: 10.25105/mraai.v11i3.2782

Abstract

The purpose of this study is to investigate the role of investor sophistication in market valuation to earnings management. The sample of the study was the manufacturing companies listed in the Indonesia Stock Exchange. The data was collected using purposive sampling method. The number of the company was 57. The result of this study shows that: (1) earnings management has significantly positive influence to cummulative abnormal return (2) interaction variable between investor sophistication with earnings management has significantly negative influence to cummulative abnormal return, it means that the investor sophistication could reduce the error in market of valuation to analyze financial information.
OPINI AUDIT GOING CONCERN : KAJIAN BERDASARKAN MODEK PREDIKSI KEBANGKRUTAN, PERTUMBUHAN PERUSAHAAN, LEVERAGE DAN REPUTASI KANTOR AKUNTAN PUBLIK Farid Muhamadiyah
Media Riset Akuntansi, Auditing & Informasi Vol. 11 No. 3 (2011): DESEMBER
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (614.768 KB) | DOI: 10.25105/mraai.v11i3.2784

Abstract

Going concern audit opinion is the auditor's opinion regarding the ability of the entity to maintain the viability of their business is one of the important things to consider users of financial statements to make decisions especially berinvestas decisions. This study aimed to examine the effect of bankruptcy prediction models (Altman revised model), growth companies (earnings), leverage and reputation of the public accounting firm of the admission trends going concern audit opinion.The sample used in this study consisted of 32 financial statements of listed manufacturing companies in Indonesia Stock Exchange (IDX) during the period 2007-2010. The sample was selected by using the purposive sampling method. In this research data analysis using SPSS by binary logistic regression analysis to test the hypothesis.From the analysis in this study suggests that the use of bankruptcy prediction model (Altman revised model) positive effect on revenue trends going concern audit opinion, while the company's growth , leverage and reputable CPA firm negatively effect revenue trends going concern audit opinion.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN MELALUI CORPORATE SOCIAL RESPONSIBILITY Deri Riduifana, Bambang Soedaryono
Media Riset Akuntansi, Auditing & Informasi Vol. 11 No. 3 (2011): DESEMBER
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (699.988 KB) | DOI: 10.25105/mraai.v11i3.2785

Abstract

This research aims to obtain empirical evidence about the direct effect of Good Corporate Governance (GCG) on firm value and the indirect effect of GCG on firm value through Corporate Social Responsibility (CSR). Good Corporate Governance elements which were used in this research, board of director size, number of board of director meetings, number of board independent commissioner, number of audit committee meetings, nomination and remuneration committee. This research also used firm's size, firm's age and type of industry as control variable. The population of this research was all companies that listed in Indonesia Stock Exchange (IDX) in 2010. Total sample in this research are 215 firms that selected with purposive sampling. Structural Equation Modeling (SEM) was used to analyze the direct and indirect effect of GCG on firm value through CSR. The result of this research indicates that the GCG which shown as number of board of director have significant direct effect influence on firm value, meanwhile for the indirect effect number of audit committee meetings has significant influence on firm value through CSR. The firm's size and type of industry as variable control also have a significant influence on CSR, meanwhile firm's age have no significant influence on CSR.

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