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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 8 Documents
 1 
Search results for , issue "Vol. 24 No. 1 (2024): April" : 8 Documents clear
FAKTOR-FAKTOR PEMANFAATAN TEKNOLOGI INFORMASI (TI) YANG MEMPENGARUHI NILAI PERUSAHAAN DI ERA INDUSTRI 4.0 R.Rosiyana Dewi; Dwiky Yanuar Ramadhan
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 1 (2024): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v24i1.17888

Abstract

This research was conducted to analyze the influence of IT Governance, IT Investment, and the Use of Big Data Technology on Firm Value in the Digital 4.0 Era in non-financial companies listed on the Indonesia Stock Exchange in the period 2020 to 2022. The population in this study counted 108 non-financial companies listed on the Indonesia Stock Exchange. This research is a quantitative research, namely by collecting data using secondary data. The data in this study were obtained from financial report data on the official website of the Indonesia Stock Exchange (IDX) (www.idx.co.id). The results of this study indicate that IT Governance and IT Investment, have an positive effect on Firm Value. And the use of Big Data technology has no effect on Firm Value.
LINKAGES SHARIAH GOVERNANCE AND ISLAMIC BANKS PERFORMANCE: EVIDENCE FROM GULF COOPERATION COUNCIL (GCC) COUNTRIES Prasojo; Muhfiatun; Inon Listiyorini; Ristianawati Dwi Utami
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 1 (2024): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v24i1.18060

Abstract

The shariah governance system is crucial for Islamic banks (IB) because of the unique structure that is different from conventional banks. Good governance has an impact on stable performance. The shariah supervisory board (SSB) presence will convince stakeholders that IBs are running their business according to shariah principles. The focus of this research is the results of empirical studies in GCC countries. The research data was obtained from the bankscope database and manual collective from 2010-2018. This study uses a panel data model with a random effect method. Empirical results show that SSB size has a negative correlation with performance. SSB expertise and board size have a positive correlation with performance. Furthermore, SSB with doctoral qualifications and independent boards are not correlated with performance
GLOBAL TRENDS IN HUMAN RESOURCE ACCOUNTING THROUGH BIBLIOMETRIC ANALYSIS ON SCOPUS DATABASE Wildan Dwi Dermawan
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 1 (2024): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v24i1.18102

Abstract

This study aims to map the topic of human resource accounting using the Scopus database with a time span from 1972 to 2023. The keyword used "human resource accounting" obtained as many as 153 documents. The software used is R biblioshiny. The results show that the development of research is increasing from year to year even in 2019 experienced a significant increase. Accounting Organization and Society as the most relevant journal as well as the journal that has the highest impact on human resource accounting research. Meanwhile, Eric G. Flamholtz from the United States of America as the author who has the most influence on the development of research on human resource accounting. the topic of human resource accounting since 2010 and is discussed continuously until 2021 so that it has the most frequency compared to other topics. Another topic, namely human capital, is the latest topic that is currently developing and is a recommended research topic in the future.
DETERMINANTS OF CUSTOMER RE-INTEREST IN USING THE MOBILE BANKING OF BANK SYARIAH INDONESIA: A REVIEW OF THE TECHNOLOGY ACCEPTANCE MODEL THEORY Marfuah Marfuah; Devi Ratnaningrum
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 1 (2024): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i1.18410

Abstract

The purpose of this research is to determine the influence of perceived usefulness, compatibility, advantages, risk, trust, perceived ease of use, and security on customer interest in using Bank Syariah Indonesia mobile banking in Yogyakarta. The population of this research is customers who use Bank Syariah Indonesia mobile banking in the Special Region of Yogyakarta. Using the convenience sampling method, 170 Bank Syariah Indonesia customers were selected as the research sample. The research results concluded that the variables of perceived benefit, perceived ease of use, trust and security were proven to have a significant positive effect on customers' re-interest in using Bank Syariah Indonesia mobile banking. Meanwhile, the compatibility, advantages and risk variables were not proven to have a significant positive effect on customer interest in using Bank Syariah Indonesia mobile banking. The results of this research contribute to banking institutions to always improve the security and ease of use of the mobile banking system, so that customers increasingly feel the benefits and trust in it so that customers will increase their interest in using mobile banking.
THE EFFECT OF AUDIT MARKET COMPETITION ON EARNINGS MANAGEMENT WITH AUDITOR INDUSTRY SPECIALIZATION AS A MODERATING VARIABLE Irfi Ade Triani Putri; Zaki Fakhroni
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 1 (2024): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v24i1.18512

Abstract

This study aims to analyze the effect of audit market competition on earnings management, by considering auditor industry specialization as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022. To test this relationship, this study uses financial statement data from 75 manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The sample of this study was selected using purposive sampling method. Data analysis was performed using the IBM SPSS 25 analysis tool and using moderated regression analysis to test the hypothesis. The results showed that competition in the audit market has a negative and significant effect on earnings management. This indicates that the higher the level of competition in the audit market, the lower the occurrence of earnings management. This study also found that auditor industry specialization has a significant positive effect in moderating the relationship between audit market competition and earnings management.
MENINJAU PERAN RENEWABLE ENERGY CERTIFICATE DALAM CARBON ACCOUNTING Dewa Mahardika
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 1 (2024): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v24i1.18716

Abstract

Tujuan penelitian ini adalah melihat peran renewable energy certificate dalam mencapai target nasional pengurangan emisi gas rumah kaca. Penelitian ini menerapkan metode analisis skenario dengan membandingkan penggunaan renewable energy certificate pada perhitungan emisi gas rumah kaca scope 2 menggunakan metode pasar dan metode lokasi. Hasil penelitian menunjukkan penggunaan renewable energy certificate dalam menghitung emisi gas rumah kaca berdasarkan metode pasar dapat memberikan hasil yang bias atas usaha nyata yang telah dilakukan dalam menurunkan emisi gas rumah kaca. Dari kedua metode yang diperkenankan dalam melaporan emisi gas rumah kaca scope 2, pengguna laporan emisi sebaiknya menekankan pada metode lokasi dalam menilai usaha nyata yang telah dilakukan pelaku usaha untuk menurunkan emisi gas rumah kaca.
ETIKA BISNIS MEMODERASI PENGARUH MANAJEMEN RISIKO, MODAL INTELEKTUAL HIJAU DAN HAK PEMEGANG SAHAM TERHADAP KEUANGAN BERKELANJUTAN Herlina Lusmeida; Khomsiyah; Regina J. Arsjah
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 1 (2024): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i1.19580

Abstract

By using business ethics as a moderator, this research seeks to examine the impact of management risk, environmentally friendly intellectual capital, and shareholder rights on sustainable financing. This research uses secondary data, with the research period starting from 2018 to 2021, multiple linear regression analysis is used to analyze the data. The research sample consisted of 65 financial services organizations listed on the Indonesia Stock Exchange. Sustainable finance can be influenced by risk management, green intellectual capital and ethical corporate practices. Meanwhile, shareholder rights have no effect on sustainable finance. The research results show that business ethics does not strengthen the positive influence of risk management, green intellectual capital on sustainable finance, but there is an interaction between business ethics and shareholder rights so that it can influence sustainable finance.
Pengaruh Tax Planning and Carbon Emission Disclosure Terhadap Nilai Perusahaan Dengan Komisaris Independen Sebagai Pemoderasi Mulyadi Noto Soetardjo; Sukma Nurmawati
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 1 (2024): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i1.19749

Abstract

This research aims to examine the effects of corporate tax planning and carbon emission disclosure on firm value with an independent board of commissioners as a moderating variable. Firm value is measured using Tobins Q, corporate tax planning using ETR and carbon emission disclosure using an index by Choi et al. (2013). Data is collected using purposive sampling from companies in non- cyclical and cyclical sector for the periods of 2021-2022, resulting in a total sample of 231 firm-years. The result reveals that corporate tax planning has a negative impact on firm value. However, carbon emission disclosure and independent board of commissioners do not influence firm value. In relation to moderation effect, it is found that independent board of commissioners does not strengthen the relationship between corporate tax planning and firm value but it enhances the positive relationship between carbon emission disclosure and firm value. These findings provide insights into how corporate tax planning and carbon emission disclosure practices can affect firm value, with the role of indepenent board of commissioners in moderating these relationships. The implications of this research can assist companies in repositioning and optimizing their tax planning strategies and improving carbon emission disclosures by taking into account the role of independent commissioners of the company.

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