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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 7 Documents
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Search results for , issue "Vol. 24 No. 2 (2024): September" : 7 Documents clear
WHAT DETERMINES THE TAX EVASION INTENTION OF TAXPAYERS? AN EMPIRICAL EVIDENCE FROM INDONESIA Nur Chayati; Hanung Triatmoko; Trisninik Ratih Wulandari; Meka Sabilla Salim; Saktiana Rizki Endiramurti
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.18583

Abstract

This study examines how taxpayer egoism affects the relationship between tax evasion intention and its determinants. Tax evasion intentions are assessed both as a composite variable and a latent variable. This study evaluates the direct relationship between attitude, subjective norm, & perceived behavioral control on tax evasion intentions. Furthermore, this study used taxpayer egoism as a mediating variable. All variables used are in accordance with the perspective of the Theory of Planned Behavior. This research uses Ordinary Least Square (OLS) using SPSS and Partial Least Square using smartPLS to examine the mediation between the independent variable and the dependent variable. The results showed that taxpayer egoism has a positive effect on tax evasion intentions. This result is consistent with OLS Results that show the positive effect of taxpayer egoism on tax evasion intention. The direct effect of all seven determinants of tax evasion intention on tax evasion intention is statistically significant. Moreover, all seven factors that determine the intention to engage in tax evasion have a statistically significant effect on tax evasion intention through the phenomenon of taxpayer egoism.
TRANSFER PRICING IN INDONESIA: LITERATURE ANALYSIS Wikan Isthika; Y Anni Aryani; Doddy Setiawan
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.18727

Abstract

This research aims to present studies regarding transfer pricing or related party transactions in Indonesia. This research explains that 53 articles comprised 33 from 15 accredited national journals (Sinta 2) and 20 from 18 accredited international journals (Scopus). The articles used are from 2002 until September 2023. This research categorized articles into four parts: publication trends, existing research (themes, topics), causes and effects, and future research agenda regarding transfer pricing or related party transactions in Indonesia. Based on the articles on transfer pricing in Indonesia, this research concludes that transfer pricing or related party transactions can be categorized into 2. There are financial variables and corporate governance variables. Previous studies have inconsistent results because of the difference in transfer pricing indicators used.
THE EFFECT OF TAX AVOIDANCE AND CORPORATE GOVERNANCE ONFIRM VALUE WITH SUSTAINABILITY REPORTING AS MODERATION Hendi; Winny; Budi Harsono
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.18809

Abstract

The research employs Sustainability Reporting as a moderating variable. We aim to discover of Sustainability Reporting roles on the influence of Tax Avoidance and Corporate Governance on Firm Value. This research is a quantitative study with a data panel analysis. The sample used in this study was data from financial reports of financial sector companies published on the Indonesia Stock Exchange website from 2018 to 2021. The sample was selected from 94 companies using a purposive sampling technique. The data are analyzed using panel regression models. Research findings reveal that tax avoidance and corporate governance do not have a significant effect on firm value, and tax avoidance and corporate governance on firm value moderating by sustainability reporting also have no significant effect on firm value. This is because the financial sector consists mostly of banks, subject to stricter supervision than other sectors, so many data measurements are difficult to obtain. The research delivers understanding and information on behalf of the influence of tax avoidance and corporate governance with sustainability reporting as moderating on firm value, particularly for the financial sector in Indonesia.
LEGITIMATE POWER AS A MEDIATOR OF THE INFLUENCE OFKNOWLEDGE AND PROCEDURAL JUSTICE ON TAX COMPLIANCE Susi Dwi Mulyani; Levana Dhia Prawati; Amalia Puspita Wardhani; Noradiva Hamzah
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.19503

Abstract

This study analyzes the influence of taxpayer knowledge and procedural justice on tax compliance. This study also analyzes the role of power legitimacy as a mediating variable. Legitimacy of power is expected to mediate the influence of taxpayer knowledge and procedural justice in increasing taxpayer compliance. This research is quantitative research that tests hypotheses using primary data through distributing questionnaires. The population in this research is individual taxpayers who carry out business activities and tax consultants who are members of the Indonesian Tax Consultants Association (IKPI). The sampling technique uses convenience sampling. Hypothesis testing uses SEM PLS statistical tools by conducting path analysis tests to obtain results of the direct influence of taxpayer knowledge and procedural justice on tax compliance and the indirect influence, namely taxpayer knowledge and procedural justice on tax compliance through the mediating variable power legitimacy. These results of hypothesis testing prove that taxpayer knowledge and procedural justice each have a positive effect on power legitimacy and tax compliance. Besides that, power legitimacy also plays a role in mediating the influence of knowledge and procedural justice on tax compliance. This research can prove the theory of planned behavior that the behavior shown by a person arises because of the individual's inner intention to behave. The research implication from the theoretical aspect is that it can prove the role of power legitimacy as a mediating variable that links the influence of knowledge and procedural justice on tax compliance.
FIRM CHARACTERISTICS AND DISCLOSURE OF MATERIALITYASSESSMENT IN SUSTAINABILITY REPORTS Rizky Eriandani; Adventia Evangelia
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.19577

Abstract

This research aims to examine the influence of financial performance, leverage, corporate governance, dan company size on the level of disclosure of materiality assessments in sustainability reports published by 177 public business entities in Indonesia in the 2020-2022 period, yielding a total of 531 firm-year observation. The variables used are the scoring results from content analysis of sustainability report (MDISC), return on asset ratio (ROA), market to book ratio (MTB), debt to equity ratio (DER), audit committee size (ACSIZE), number of independent commissioners (INDBOD), and the natural logarithm of total assets (SIZE) which are tested using ordinal logistic regression. The results show that ROA, MTB, ACSIZE and SIZE have influence on the level of disclosure of materiality assessments, while DER and the INDBOD have no effect. This research findings are useful for business entities and regulators in order to develop quality in sustainability reporting practices to increase transparency and accountability.
DISCLOSURE AND ASYMMETRY INFORMATION EFFECT ON THE COST OF EQUITY CAPITAL WITH AUDIT COMMITTEE AS A MODERATING VARIABLE Murtanto; Sofian Nata; Ice Nasyrah Noor; Ayu Aulia Oktaviani
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.19684

Abstract

In this study, we will use the audit committee as a moderator to look at how various disclosures such as general information, mandated disclosure, and corporate social responsibility affect the cost of equity capital. Specifically, this study relies on secondary data mined from sustainability and annual reports. This study's population consists of energy, consumer non-cyclical, and consumer cyclical enterprises that have been listed on the Indonesia Stock Exchange (BEI) between 2019 and 2022. This study uses the technique of purposive sampling to gather data. There is an imbalance in the data set since various companies had varied numbers of observations during the study period. From 2019 through 2022, 133 companies' data sets were deemed suitable for inclusion in the sample. This data study makes use of Eviews, a quantitative data analysis tool, to analyze the data using panel data analysis. Findings suggest that disclosures pertaining to general information and obligatory disclosures reduce the cost of equity capital, however disclosures on information asymmetry and corporate social responsibility do not. Audit committees have limited power to affect equity capital costs by reducing the impact of information asymmetry and increasing CSR disclosure; however, they are unable to do so with forced disclosure or general information disclosure
CYBERATTACKS ON THE ACCOUNTING PROFESSION :A LITERATUR REVIEW Dhimas Surya; Doddy Setiawan; Y. Anni Aryani; Taufiq Arifin
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.19953

Abstract

This research reviews the literature on cyberattacks against accounting information systems, focusing on their causes, impacts and mitigation strategies. The results of the systematic mapping show that cyberattacks are caused by various internal and external factors, including system vulnerabilities, human error, and technological evolution. The impact of cyberattacks can be significant, including financial loss, reputational damage, compromise of financial data, erosion of trust, and operational disruption. Addressing these challenges requires a proactive approach that combines technology, policy and education. Investment in cybersecurity, awareness training, and a strong security culture are essential to mitigate cyber risks. Further research is needed to evaluate the effectiveness of cybersecurity strategies, the role of cybersecurity culture, rapid detection and response methods, integration of new technologies, and the impact of regulations. By raising awareness and implementing proactive measures, the accounting profession can improve its cybersecurity posture and protect critical financial information from cyber threats.

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