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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. 12 No. 1 (2012): April" : 5 Documents clear
Analisis Profitabilitas Dari Pembiayaan Mudharabah, Musyarakah, Dan Murabahah Pada Bank Umum Syariah Di Indonesia Periode 2005-2010 Aditya Satriawan; Zainul Arifin
Media Riset Akuntansi, Auditing & Informasi Vol. 12 No. 1 (2012): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.681 KB) | DOI: 10.25105/mraai.v12i1.580

Abstract

Bank is a business entity that collects funds from the public in the form of savings and channel them to the public in the form of loans or other forms in order to improve the living standards of people. Islamic banking services related to financial services offered by Islamic banks in the packed products that exist in the Islamic bank, one that characterizes the Islamic bank is based financing for the results of mudaraba and musharaka there is also financing by way of sale and purchase or called murabaha. This study aims to determine the effect mudharabah, musyaraka and murabahah to the profitability of Islamic banks in Indonesia as well as which of the three financing is a significant influence on the profitability of Islamic banks in Indonesia. This research uses the object of Islamic banks namely Bank Syariah Mandiri, Bank Mega Syariah, BankMuamalat Indonesia and in the period 2005-2010 the realization of financing (murabahah, musyarakah and mudarabah) using a quantitative method with simple regression analysis that will get the parameters of the effect of changing a variable against other variables, which will then get a conclusion. The study reveals that Return on Equity (ROE), Operating Profit Margin (OPM), and Net Profit Margin (NPM) are significantly affected by mudharabah; and Gross Profit Margin (GPM) is significantly affected by the Musharaka.Keywords: Mudharabah, Musyarakah, Murabahah, ROE, OPM, NPM, GPM
Pengaruh Faktor Fundamental Dan Risiko Sistematis Terhadap Return Saham Syariah Dwi Budi Prasetyo Supadi; M. Nuryatno Amin
Media Riset Akuntansi, Auditing & Informasi Vol. 12 No. 1 (2012): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.525 KB) | DOI: 10.25105/mraai.v12i1.581

Abstract

The research was conducted to examine the influence of fundamental factors and systematic risk to Islamic stocks Return. Fundamental factor in this study is proxied by: (1) Earnings per Share (EPS), (2) Return on Equity (ROE), and (3) Debt to Equity Ratio (DER), whereas systematic risk is proxied by Stocks of Beta.The population of this study is all companies listed on the Indonesia Stock Exchange (IDX) incorporated in the Jakarta Islamic Index (JII). Observation period in the study conducted from 2008 to 2011. Of this population, the selection of the sample using purposive sampling criteria: (1) The Company is always consistent on the Jakarta Islamic Index (JII) at least 4 times of the publication period December 2008 to December 2011, (2) The Company perform Initial Public Offering (IPO) in 2007, (3) Issuing an audited financial statements in the period 2008 to 2011, and (4) Getting a profit during the period of 2008to 2011. With these criteria, the sample obtained by 20 companies. Performed during the study period of 4 (four) years and analytical methods using linear regression analysis.The results of this study indicate that the Earning per Share (EPS), Return on Equity (ROE), and Stocks of Beta positive, but not significant to Islamic stocks Return, while the Debt to Equity Ratio (DER) negative, but not significant effect on Islamic stocks Return. Simultaneously Earning per Share (EPS), Return on Equity (ROE), Debt to Equity Ratio (DER), and Stocks of Beta have no effect on Islamic stocks Return.Keywords: Fundamental Factors, Earning per Share, Return on Equity, Debt to EquityRatio, Systematic Risk, Stocks of Beta and Islamic stocks Return.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP RETURN SAHAM Etty Murwaningsari
Media Riset Akuntansi, Auditing & Informasi Vol. 12 No. 1 (2012): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.646 KB) | DOI: 10.25105/mraai.v12i1.586

Abstract

The objective of this research is to analyze whether the factors such as institutionalownership and managerial ownership have influence to stock return. Sample inthis research consists of 53 manufacture and service industries that have listed inIndonesian Stock Exchange between the year 2001-2007 taken using purposivesampling method. Data analysis uses classical assumption tests prior to Multipleregressing Testing. The result of this research showed that on a significant rate5%, institutional ownership and managerial ownership have a positive andsignificant influence on stock return. While control variable gain or loss oncurrency, size and earnings volatility also proved to have significant influence onstock return. Only negative earnings hypothesis cannot be proven.Keyword: stock return, institutional ownership, managerial ownership, negativeearnings, gain or loss on currency, size and earnings volatility.
PENILAIAN HARGA SAHAM PERUSAHAAN PEMBIAYAAN DI BURSA EFEK INDONESIA Kim Hong; Fakhruddin Nasution
Media Riset Akuntansi, Auditing & Informasi Vol. 12 No. 1 (2012): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.648 KB) | DOI: 10.25105/mraai.v12i1.589

Abstract

The purpose of multi finance companies’ stock price valuation is to know their intrinsic values by performing fundamental analysis using dividend discount model, free cash flow to the firm model, free cash flow to equity model, and residual income model. Research data uses secondary data in the period of 2006-2010 which consists of Indonesian Stock Price Composite Index (IHSG), and multi finance companies’ stock prices taken from Yahoo Finance; multi finance companies’ financial statements taken from Indonesian Stock Exchange (BEI) reports; multi finance industry data taken from Bapepam-LK. As a result of research, stock of ADMF is fair valued by using the analysis of dividenddiscount model; undervalued by using the analysis of free cash flow to the firm and free cash flow to equity models; overvalued by using the analysis of residual income model. Stock of BFIN is undervalued by using the analysis of dividend discount, free cash flow to the firm, and free cash flow to equity models; overvalued by using the analysis of residual income model. Stock of MFIN is overvalued by using the analysis of dividend discountand residual income models; undervalued by using the analysis of free cash flow to the firm and free cash flow to equity models. Statistic t-test shows that there are no significant differences to value stock prices using dividend discount, free cash flow to the firm, free cash flow to equity, and residual income models, therefore investment analyst or investor may use one of the chosen stock price valuation model.Keywords: Multi finance companies, Fundamental analysis, Stock price valuation model, Intrinsic value, Required return, Investment risk
PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA PAJAK TERHADAP MANAJEMEN LABA DAN PERSISTENSI LABA Achmad Fajri, Sekar Mayangsari
Media Riset Akuntansi, Auditing & Informasi Vol. 12 No. 1 (2012): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (565.458 KB) | DOI: 10.25105/mraai.v12i1.2783

Abstract

This study was conducted to examine the effect of book tax-differences in indicating the earnings persistence by first testing whether the listed companies manage their earnings to avoid losses. The number of samples used in this study is 79 firms to examine earnings management, and 26 firms to examine earnings persistance.The results show that samples manage their earnings to avoid losses. In addition, it is evident that the deferred tax expense and accruals jointly influence positively on the probability the company do earnings management. Partially large book-tax differences, operating cash flow, earnings and profit effect significantly on earnings persistence. The results also show that companies with large positive-book tax differences are shown to have lower earnings persistence than firms with small book tax differences. Moreover, companies with large positive book-tax differences show that the persistence od accruals for future earnings is lower than small firms with positive book-tax differences.

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