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Moh Shidqon
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INDONESIA
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
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Search results for , issue "Vol. 12 No. 3 (2012): Desember" : 5 Documents clear
PENGARUH BUDAYA ORGANISASI TERHADAP INOVASI PRODUK PADA TV BERITA MILIK PEMERINTAH INDONESIA (STUDI KASUS PADA LPP TELEVISI REPUBLIK INDONESIA) Ardino Yosland Putranto; Wahyuningsih ,
Media Riset Akuntansi, Auditing & Informasi Vol. 12 No. 3 (2012): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.342 KB) | DOI: 10.25105/mraai.v12i3.595

Abstract

In the era of open competition and is very tight at this time, product innovation is not an option but a necessity. The changes and dynamics in market and also the environment in general, can not be ignored if you want to continue to survive in the business. Accordingly, this case study attempted to analyze on product innovation, particularly in relation to organizational culture. Case studies conducted at the Institute for Public Broadcasting (LPP) Televisi Republik Indonesia (TVRI) as a government-owned TV station news which is also the oldest TV station in Indonesia. The analysis focused on the influence of organizational culture - which includes the type of adhocracy and hierarchy culture - to product innovation in TVRI. Data were obtained through questionnaires to managers and staff of the news division field. With the method of multiple regression analysis, the results suggest that there are cultural influences of organizational culture that include adhocracy and hierarchyculture to product innovation either jointly or individually. The type of culture that encourages more product innovation happening in the LPP TVRI is adhocracy culture. This indicates that TVRI should immediately make the transition a culture that has been more dominant, the hierarchy culture, toward a more flexible and responsive to environmental changes, which is adhocracy culture. Thus expected to be able to support its role in maximazing the function of public institutions to provide more balanced information on the people of Indonesia.
IMPLEMENTASI CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PUBLIK YANG MASUK DALAM PEMERINGKATAN CORPORATE GOVERNANCE PERCEPTION INDEX (CGPI) TAHUN 2008-2010 Herry Sunarto
Media Riset Akuntansi, Auditing & Informasi Vol. 12 No. 3 (2012): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.307 KB) | DOI: 10.25105/mraai.v12i3.597

Abstract

During 1998, not only monetary crisis happened but also politics crisis suddenlybecame a trend in Indonesia. Many cases of corruption in our country havecauses many industries lost their investor’s trust. Theoretically, good corporategovernance practice can enhance company’s value by increasing theirperformance and generally corporate governance can increase the investor’strust. But in reality, one of the causes of monetary crisis was how weak thecorporate governance was. This research is to find out whether corporategovernance affects the company’s performance. Based on the analyzed and test,at statistic á (5%), there is significant effect between the implementation of the corporate governance and the operational performance of the company which proxy by Return on Equity (ROE) and Net Profit Margin (NPM). But have no significant effect between the implementation of the corporate governance and the operational performance of the company which proxy by Return on Asset (ROA).
PENGARUH KINERJA SOSIAL DAN KINERJA KEUANGAN PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL INTERVENING TERHADAP NILAI PERUSAHAAN Andika Suparjan; Ali Sandy Mulya
Media Riset Akuntansi, Auditing & Informasi Vol. 12 No. 3 (2012): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.932 KB) | DOI: 10.25105/mraai.v12i3.600

Abstract

Changes in the level of public awareness regarding the development of business in Indonesia, creating a new awareness of the importance of implementing Corporate Social Responsibility (CSR). CSR implies that, every the company has a moral duty to be honest, obey the law, uphold the integrity and incorruptibility. CSR emphasizes that companies should develop ethical business practices and continuous (sustainable) economic, social and environmental. The aim research is to know the effect of social performance (environmental performance and product) and financial performance within CSRdisclosure as an intervening variable towards firm value. The sample used in this study as many as 84 companies from years of research 2005-2009. The analysis techniques used by using path analysis. The results are seen from the R2 value of 84.2% indicates that the performance of social (environmental performance and products) and financial performance of the company have contributed on disclosure of CSR are 84.2% and the rest is influenced by factors that are not included in the model. While the magnitude of the effect on firm value indicated by the R2 value of 53.8% means that the performance of social (environmental performance and products), corporate financial performance, and disclosure of CSR has an influence on enterprise value contribution of 53.8% is influenced by factors that are not included in the model.
PENGARUH PENGUKURAN KINERJA DENGAN ECONOMIC VALUE ADDED DAN EARNINGS PER SHARE TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS LQ45 DI BURSA EFEK INDONESIA Roghiebah Jadwa Faradisi; Muhammad Nuryatno Amin
Media Riset Akuntansi, Auditing & Informasi Vol. 12 No. 3 (2012): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.708 KB) | DOI: 10.25105/mraai.v12i3.601

Abstract

Company’s financial performance can be measured using Economic Value Added and Earnings Per Share. The existence of these two methods, will demonstrate the company’s ability to earn a profit for a certain period and whether the company will create value or not. The purpose of this study is to prove the effect of the company’s financial performance using EVA and EPS on stock returns. Research study is a test of the hypothesis, the causal relationship. The sampling technique using purposive sampling, a total of 34 companies in 2010-2012.The analytical method used is regression testing. The results obtained from this study are incorporated in EVA LQ45 companies showed a positive effect on stock returns over the period 2010-2012.This indicates that the management company has succeeded in creating shareholder value and improve the life of the owner of the company, because the return is given as expected. However, this study also proved that the EPS has no effect on the stock return.
BALANCE SHEET EFFECT SEBAGAI PENENTU DETERMINAN STRUKTUR MODAL ENAM BURSA EFEK PADA NEGARA-NEGARA ASEAN Zainal Abidin Sahabuddin; Stevanus Adree Cipto Setiawan
Media Riset Akuntansi, Auditing & Informasi Vol. 12 No. 3 (2012): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.722 KB) | DOI: 10.25105/mraai.v12i3.603

Abstract

Balance sheet effect is due to the relationship between the external and internalfactors. The purpose of this study is to obtain the result: firm size, firm growth, financial risk, asset structure, non debt tax shield on capital structure; influence of internal factors, the influence of internal and external factors of the company’s capital structure. The research was conducted in countries of ASEAN6, namely Indonesia, Malaysia, Philippines, Singapore, Thailand and Vietnam. Unit of analysis of this study is that corporations have huge capitalization in 2008 until 2011. Data analysis using regression method Simultaneous and panels. The results showed: the size of the company has a positive and significant impact on the capital structure for ASEAN6 countries; growth has a negative and significant impact on the capital structure in the country of Malaysia, the Philippines, and Thailand; financial risk has a negative and significant impact on the capital structure in Singapore , asset structure has a positive and significant impact on the capital structure for Singapore, Malaysia, and the Philippines; non-debt tax shield and a significant negative effect on the capital structure for the State of Indonesia and Malaysia, the interest rate has no significant effect on the capital structure in cASEAN 6 countries; foreign exchange rate has a positive and significant effect for the Philippines; rate of inflation on capital structure has a negative and significant impact to the state of Indonesia, the Philippines, and Vietnam while Malaysia, Thailand and Singapore have a positive and significant impact; economic growth on the capital structure has a negative and significant impact to the state of Indonesia, the Philippines, and Vietnam while Negara Malaysia, Thailand and Singapore have a positive and significant impact; contained internal influence on the capital structure for six ASEAN countries; There are internal and external influences on capital structure for ASEAN6 countries.

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