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Media Riset Akuntansi Auditing & Informasi

mraai
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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 8 Documents

Search results for , issue "Vol. 21 No. 2 (2021): September" : 8 Documents clear

DINAMIKA KARAKTERISTIK KOMITE AUDIT PADA AUDIT REPORT LAG Anak Agung Putu Gede Bagus Arie Putu Gede Bagus Arie Susandya; Ni Nyoman Ayu Suryandari
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 2 (2021): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study examines the role of the audit committee on audit report lag. The sample in this study was taken from all companies listed on the Indonesia Stock Exchange. The sample selection method using the purposive sampling method. By using multiple regression analysis techniques, it is found that the competence of the audit committee, number of members of the audit committee has a negative effect on the audit report lag. The higher the intensity of the audit committee meeting, the earlier financial reporting supervision occurs. High quality of financial reporting makes the audit period of the financial report audit shorter. The independence of the audit committee does not appear to affects the audit report lag. This is because the object of the examination of the financial statements itself is the annual report. On the other hand, the gender of the female audit committee has a negative effect on the audit report lag. The existence of female gender in the composition of the audit committee plays an important role in shortening the period for completion of audits by independent auditors.Penelitian ini mengkaji tentang peran komite audit terhadap audit report lag. Sampel dalam penelitian ini diambil dari seluruh perusahaan yang terdaftar di Bursa Efek Indonesia. Metode pemilihan sampel menggunakan metode purposive sampling. Dengan menggunakan teknik analisis regresi berganda diketahui bahwa kompetensi komite audit, jumlah anggota komite audit berpengaruh negatif terhadap audit report lag. Semakin tinggi intensitas rapat komite audit, maka semakin dini pengawasan pelaporan keuangan terjadi. Kualitas pelaporan keuangan yang tinggi membuat periode audit laporan keuangan menjadi lebih singkat. Independensi komite audit tampaknya tidak mempengaruhi audit report lag. Hal ini dikarenakan objek pemeriksaan laporan keuangan itu sendiri adalah laporan tahunan. Di sisi lain, jenis kelamin komite audit perempuan memiliki pengaruh negatif terhadap lag laporan audit. Keberadaan gender perempuan dalam komposisi komite audit berperan penting dalam mempersingkat jangka waktu penyelesaian audit oleh auditor independen.

FENOMENA DISFUNGSIONAL AUDIT Emma Saur Nauli Sipayung; Dhea Erka Zahara; Ice Nasyrah Noor
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 2 (2021): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to examine the determinant factors of dysfunctional audit behaviour. This analysis used job stress and technical competence of auditors as an independent variable, dysfunctional audit behavior as dependent variable, and personality traits from The Big Five Personality theory and locus of control as moderating variables. The samples used in this study were auditors who work in public accounting firm in the region of DKI Jakarta. The results show that job stress has a positive effect on dysfunctional audit behaviour, the technical competence of the auditor has a negative effect on dysfunctional audit behaviour. In addition, personality traits of neuroticism and external locus of control reinforce positive effects of job stress on dysfunctional audit behaviour. Meanwhile personality traits openness to experience and internal locus of control were able to weaken the relation of job stress to dysfunctional audit behaviour. Then, other personality traits such conscientiousness, extraversion, and agreeableness do not weaken the positive effect of job stress with dysfunctional audit behavior. This indicates that the auditor's technical competence, personality traits and locus of control are important to reduce the likelihood of dysfunctional audit behavior.Penelitian ini bertujuan untuk menguji faktor-faktor determinan yang mempengaruhi perilaku disfungsional audit. Penelitian ini menggunakan stres kerja dan kompetensi teknis auditor sebagai variabel independen, perilaku disfungsional audit sebagai variabel dependen serta sifat kepribadian dari The Big Five Personality dan Locus of Control sebagai variabel moderasi. Sampel yang digunakan adalah auditor yang bekerja di Kantor Akuntan Publik wilayah DKI Jakarta. Sampel penelitian ini berjumlah 130 responden. Hasil penelitian menunjukkan bahwa stres kerja berpengaruh positif terhadap perilaku disfungsional audit, kompetensi teknis auditor berpengaruh negatif terhadap perilaku disfungsional audit. Selain itu, sifat kepribadian neuroticism dan locus of control eksternal yang memperkuat pengaruh positif stres kerja dengan perilaku disfungsional audit. Sedangkan sifat kepribadian openness to experience dan Locus of control internal memperlemah hubungan positif stres kerja terhadap perilaku disfungsional audit. Kemudian, Sifat kepribadian lainnya seperti conscientiousness, extraversion, dan agreeablesness tidak memperlemah pengaruh positif stres kerja dengan perilaku disfungsional audit. Penelitian ini menunjukkan bahwa kompetensi teknis auditor, sifat kepribadian dan locus of control berperan penting untuk mengurangi kesempatan melakukan perilaku disfungsional audit.

KUALITAS LAPORAN KEUANGAN INSTANSI PEMERINTAH Deliza Henny I; Sondang Dame Rebecka; Harti Budi Yanti
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 2 (2021): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to determine the effect of human resource competence, the effects of human resources competency, the implementation of the institution accounting system and the internal control system on the quality of financial statements in the Directorate General of Civil Aviation. The number of samples used in this study were 185 respondents with the method of determining the sample is the purposive sampling method. Data collection is carried out by distributing questionnaires to financial officers who are in 173 work units under the Directorate General of Civil Aviation. The results of this study indicate that the effect of human resource competence, the effects of human resources competency, the implementation of the institution accounting system and the internal control system have a positive and significant effect on the quality of financial reports. Tujuan penelitian ini adalah mengungkap peran kompetensi sumber daya manusia, sistem akuntansi instansi dan sistem pengendalian internal terhadap kualitas laporan keuangan Instansi pemerintah. Data penelitian diperoleh dari 185 orang responden yang bertugas pada bagian keuangan. Semua responden berasal dari 173 satuan kerja dibawah Direktorat Jenderal Perhubungan Udara. Hasil penelitian membuktikan secara empiris ketiga variabel tersebut berpengaruh positif terhadap kualitas laporan keuangan instansinya.

DESIGN FINANCIAL ACCOUNTING USING BLOCKCHAIN APPROACH IN EDUCATION Widhy Setyowati; Untung Rahardja; Qurotul Aini; Nuke Puji Lestari Santoso; Wahyu Yustika Prihastiwi
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 2 (2021): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Indonesia memasuki revolusi 4.0 yang membawa banyak sekali perubahan di segala bidang termasuk bidang teknologi. Teknologi keterbaharuan terbesar bersifat terdesentralisasi dengan ciri transparan, nyaman, permanen serta tidak bisa diganti yang biasa dikenal dengan Blockchain. Blockchain sudah diterapkan di banyak bidang semacam cryptocurrency, akuntansi serta tata kelola pendidikan. Tetapi, teknologi Blockchain saat ini sedang dalam sesi percobaan serta mempunyai sebagian permasalahan yang wajib dituntaskan tercantum kapasitas pemrosesan informasi yang terbatas, kerahasiaan data, serta kesusahan regulasi. Artikel ini menerangkan tentang kemampuan pelaksanaan teknologi Blockchain dalam akuntansi keuangan pendidikan pendidikan. Maka dari itu, penelitian ini mengusulkan desain framework bagi finansial pendidikan tinggi agar keamanan buku besar dapat ditingkatkan. Dalam jangka panjang, platform ini secara efisien bisa kurangi kesalahan dalam pengungkapan serta manajemen laba, tingkatkan mutu data akuntansi pendidikan serta kurangi asimetri data. Metode analisis dengan perhitungan skor SUS terhadap sistem Blockchain akuntansi menunjukkan 85, sehingga framework ini termasuk dalam kategori Net Promoter. Hasil akhir penelitian ini mampu mengoptimalkan finansial keuangan pada pendidikan tinggi dengan menggunakan Blockchain. Indonesia is entering the 4.0 revolution, which brings many changes in all fields, including technology. The most extensive new technology is decentralized with transparent, convenient, permanent, and irreplaceable characteristics, commonly known as Blockchain. Blockchain has been applied in all fields, especially in the field of technology. But Blockchain technology is currently still in the pilot stage which has some issues and needs to be resolved. These include regulatory difficulties, limited information processing capacity, and data confidentiality. This article describes the ability to implement Blockchain technology in educational, financial accounting. Therefore, this study proposes a framework design for higher education finance to improve the security of the ledger. In the long term, this platform can efficiently reduce disclosure and earnings management errors, improve the quality of educational accounting data, and reduce data asymmetry. The analysis method by calculating the SUS score against the accounting Blockchain system shows 85, so this framework is included in the Net Promoter category. The final result of this research can optimize financial finance in higher education by using Blockchain.

HERDING BEHAVIOR: MENGEKSPLORASI SISI ANALISIS BROKER SUMMARY Ainun Naim; I Made Dwi Hita Darmawan; Nurafifah Wulandari
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 2 (2021): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Our research focuses on herding behavior and broker summary analysis in the Covid-19 time frame in Indonesia. Herding behavior in the retail exchange community or the general public is considered detrimental due to the irrationality of analysis and promoting euphoria which results in very large losses. Answering the research gap, we offer a broad exploration concept to avoid and create positive returns by utilizing the herding behavior of the retail market community. We tested using multiple methods to ensure the existence of herding behavior in a regression setting of two and took advantage of positive opportunistic returns for exchange play. The first method shows that the research sample detected herding behavior during March 11, 2020 – March 11, 202 and we ensure the resilience of existence through two models. The second method, to get a positive return, we offer bandarmology analysis adopted from Dow theory for trading in a market maker style. Analyzing the movement and following market makers, we can conclude that it creates positive returns and prevents the stock exchange community from the impact of sustainable auto rejects. This study has limitations, for future research we expect the use of empirical models that are simpler and more efficient in revealing herding behavior. Furthermore, for the exploratory method, further research can be carried out in disclosing bandarmology analysis based on stock categorization (blue chip, second liner, and third liner), time horizon of market makers, and detailed analysis of camouflage behavior of market makers using retail securities. Penelitian kami berfokus pada perilaku herding dan analisis ringkasan broker dalam kerangka waktu Covid-19 di Indonesia. Perilaku menggiring di komunitas bursa ritel atau masyarakat umum dianggap merugikan karena irasionalitas analisis dan euforia yang menimbulkan kerugian yang sangat besar. Menjawab kesenjangan penelitian, kami menawarkan konsep eksplorasi yang luas untuk menghindari dan menciptakan pengembalian positif dengan memanfaatkan perilaku menggiring komunitas pasar ritel. Kami menguji menggunakan beberapa metode untuk memastikan keberadaan perilaku menggiring dalam pengaturan regresi dua dan memanfaatkan pengembalian oportunistik positif untuk permainan pertukaran. Metode pertama menunjukkan bahwa sampel penelitian mendeteksi perilaku penggembalaan selama 11 Maret 2020 – 11 Maret 202 dan kami memastikan ketahanan keberadaan melalui dua model. Metode kedua, untuk mendapatkan pengembalian positif, kami menawarkan analisis bandarmologi yang diadopsi dari teori Dow untuk perdagangan dalam gaya pembuat pasar. Menganalisis pergerakan dan mengikuti pembuat pasar, kita dapat menyimpulkan bahwa itu menciptakan pengembalian positif dan mencegah komunitas bursa dari dampak penolakan mobil berkelanjutan. Penelitian ini memiliki keterbatasan, untuk penelitian selanjutnya diharapkan penggunaan model empiris yang lebih sederhana dan efisien dalam mengungkap perilaku penggembalaan. Selanjutnya untuk metode eksplorasi dapat dilakukan penelitian lebih lanjut dalam mengungkap analisis bandarmologi berdasarkan kategorisasi saham (blue chip, second liner, dan third liner), time horizon market makers, dan analisis detail perilaku kamuflase market makers dengan menggunakan retail sekuritas.

PROFILE OF TAX COMPLIANCE RESEARCH IN INDONESIA Dewi Prastiwi
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 2 (2021): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to present the profile of tax compliance studies in Indonesia between 2014 and 2019. The method used refers to the systematic review described by Tranfield et al., (2003) from 34 national journals sourced from the Sprott accreditation journal 2.3 and 4. Sprott (Science and Technology Index) is a portal that contains measurements of the performance of Science and Technology which includes the performance of researchers, writers, journal performance, and the performance of science and technology institutions in Indonesia developed by the Ministry of Research, Technology and Higher Education. The results show that: 1) tax compliance research is consistently studied every year; 2) the object of majority tax compliance research is central tax (income tax); 3) tax compliance research in Indonesia raises many issues of economic crime; 4) in an article many test variables that refer to various issues; 5) some articles have not presented theories in explaining the phenomenon or research findings; 6) the discussion in several articles only convey statistical results that have not been accompanied by further analysis. Penelitian ini bertujuan untuk menyajikan profil studi kepatuhan pajak di Indonesia antara tahun 2014 hingga 2019. Metode yang digunakan mengacu pada systematic review yang dijelaskan oleh Tranfield et al., (2003) dari 34 jurnal nasional yang bersumber dari jurnal akreditasi Sprott 2.3 dan 4. Sprott (Indeks Iptek) adalah portal yang memuat pengukuran kinerja Iptek yang meliputi kinerja peneliti, penulis, kinerja jurnal, dan kinerja lembaga Iptek di Indonesia yang dikembangkan oleh Kementerian Riset, Teknologi. dan Pendidikan Tinggi. Hasil penelitian menunjukkan bahwa: 1) penelitian kepatuhan pajak dilakukan secara konsisten setiap tahun; 2) objek penelitian kepatuhan pajak mayoritas adalah pajak pusat (pajak penghasilan); 3) penelitian kepatuhan perpajakan di Indonesia banyak memunculkan isu kejahatan ekonomi; 4) dalam sebuah artikel banyak variabel uji yang mengacu pada berbagai masalah; 5) beberapa artikel belum menyajikan teori dalam menjelaskan fenomena atau temuan penelitian; 6) pembahasan dalam beberapa artikel hanya menyampaikan hasil statistik yang belum disertai analisis lebih lanjut.

POLITICAL CONNECTIONS AND TAX AGGRESSIVENESS: THE ROLE OF GENDER DIVERSITY AS A MODERATING VARIABLE Abidah Dwi Rahmi Satiti; Mohammad Syafik; Wahyu Widarjo
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 2 (2021): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Aggressive tax management actions lead to a low tax ratio in Indonesia. The purpose of this study was to determine the effect of political connections on tax aggressiveness and to determine the moderation of management gender diversity on the effect of political connections on tax aggressiveness. This research is a type of quantitative research using moderated regression analysis using STATA software. The dependent variable of this study is tax aggressiveness, the independent variable is political connections and the moderating variable is management gender diversity. The sample of this research is the mining sector companies listed on the IDX during the 2015-2019 period. Secondary data is obtained based on the annual financial statements that are on the IDX. The findings show that political connections have a negative effect on tax aggressiveness and management gender diversity cannot moderate the negative effect of political connections on tax aggressiveness. This research has implications for the government in making regulations related to taxation and input to the government to pay attention to political connections as a gap in aggressive tax management. This research also contributes to companies in giving consideration to avoiding tax aggressiveness because it can damage the company's reputation, as well as providing input to companies to pay attention to the existence of political connections and management gender diversity. Tindakan manajemen pajak agresif menyebabkan rendahnya tax ratio di Indonesia. Tujuan penelitian ini untuk mengetahui pengaruh koneksi politik terhadap agresivitas pajak serta mengetahui moderasi diversitas gender manajemen pada pengaruh koneksi politik terhadap agresivitas pajak. Penelitian ini merupakan jenis penelitian kuantitatif dengan menggunakan analisis regresi moderasi menggunakan Software STATA. Variabel dependen penelitian ini agresivitas pajak, variabel independen koneksi politik dan variabel moderasi diversitas gender manajemen. Sampel penelitian ini perusahaan sektor pertambangan yang terdaftar di BEI selama periode 2015-2019. Data sekunder diperoleh berdasarkan laporan keuangan tahunan yang berada pada BEI. Penelitian ini memberikan keunggulan karena meneliti variabel moderasi diversitas gender manajemen dalam mengetahui perannya pada pengaruh koneksi politik terhadap agresivitas pajak, yang masih jarang diteliti pada penelitian sebelumnya. Temuan menunjukkan bahwa koneksi politik berpengaruh negatif terhadap agresivitas pajak dan diversitas gender manajemen tidak memoderasi pengaruh negatif koneksi politik terhadap agresivitas pajak. Penelitian ini memberikan implikasi pada pemerintah dalam pembuatan regulasi terkait perpajakan dan masukan kepada pemerintah untuk memberikan perhatian pada koneksi politik sebagai celah adanya manajemen pajak yang agresif. Penelitian ini juga berkontribusi bagi perusahaan dalam memberikan pertimbangan untuk menghindari agresivitas pajak karena dapat merusak reputasi perusahaan, serta memberikan masukan pada perusahaan untuk memberikan perhatian pada keberadaan koneksi politik serta diversitas gender manajemen.

THE EFFECT OF TAX EXPENSE, BONUS MECHANISM, AND TUNNELING INCENTIVE TO TRANSFER PRICING DECISION WITH PROFITABILITY AS A MODERATING VARIABLE Murtanto Murtanto; Bonita Bonita
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 2 (2021): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh beban pajak, mekanisme bonus, dan tunneling incentive terhadap keputusan transfer pricing pada perusahaan dan pengaruh profitabilitas sebagai variabel pemoderasi terhadap pengaruh tersebut. Data merupakan data sekunder yang diperoleh dari laporan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2020. Pemilihan sampel yang digunakan adalah metode purposive sampling dan jumlah perusahaan pertambangan sebagai sampel dalam penelitian ini adalah 14 perusahaan dengan 70 data observasi untuk 5 tahun. Analisis data yang digunakan adalah regresi linier berganda dengan Moderated Regression Analysis. Hasil penelitian menunjukkan bahwa (1) beban pajak berpengaruh positif signifikan terhadap keputusan transfer pricing; (2) mekanisme bonus tidak berpengaruh terhadap keputusan transfer pricing; (3) insentif tunneling berpengaruh signifikan positif terhadap keputusan transfer pricing; (4) profitabilitas mampu memperkuat pengaruh beban pajak terhadap keputusan transfer pricing; (5) profitabilitas tidak mampu memperkuat pengaruh mekanisme bonus terhadap keputusan transfer pricing; (6) profitabilitas mampu memperkuat pengaruh tunneling incentive terhadap keputusan transfer pricing. The objective of research is to obtain empirical evidence about the effect of tax expense, bonus mechanism, and tunneling incentive to transfer pricing decision in companies and the effect of profitability as a moderating variable towards that its effect. The data is secondary data obtained from the annual reports of listed mining companies on the Indonesia Stock Exchange 2016 – 2020. The sample selection used is purposive sampling method and the number of mining companies as sample in this research are 14 companies with 70 observation data for 5 years. The data analysis is linear multiple regression with Moderated Regression Analysis. The results shows that (1) tax expense has a positive significant effect to transfer pricing decision; (2) bonus mechanism doesn’t have effect to transfer pricing decision; (3) tunneling incentive has a positive significant effect to transfer pricing decision; (4) profitability is able to strengthen the effect of tax expense to transfer pricing decision; (5) profitability isn’t able to strengthen the effect of bonus mechanism tos transfer pricing decision; (6) profitability is able to strengthen the effect of tunneling incentive to transfer pricing decision.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Moh Shidqon

Contact Email
ajid.shidqon@trisakti.ac.id

Phone
+6281574360223

Journal Mail Official
mraaifeb@trisakti.ac.id

Editorial Address
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)

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Moh Shidqon

Contact Email ajid.shidqon@trisakti.ac.id

Phone +6281574360223

Journal Mail Official mraaifeb@trisakti.ac.id

Editorial Address 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)

Location Kota adm. jakarta barat, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Moh Shidqon

Contact Email
ajid.shidqon@trisakti.ac.id

Phone
+6281574360223

Journal Mail Official
mraaifeb@trisakti.ac.id

Editorial Address
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)

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA