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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. 3 No. 2 (2003): Agustus" : 5 Documents clear
ANALISIS TENTANG PENTINGNYA TANGGUNGJAWAB DAN AKUNTANSI SOSIAL PERUSAHAAN (CORPORATE RESPONSIBILITIES AND SOCIAL ACCOUNTING) Studi Kasus Empiris di Kota Medan Azizul Kholis; Azhar Maksum
Media Riset Akuntansi, Auditing & Informasi Vol. 3 No. 2 (2003): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3233.486 KB) | DOI: 10.25105/mraai.v3i2.1853

Abstract

The objective of this study is to explain affecting factors influenced corporate social responsibility importance by Managerial Perception. Based on Stakeholders theory, the study will investigated social responsibility accounting phenomena on busi-ness practices especially in globalization era. Two regressions models are used to analyze the hypothesis testing. Theoretical framework is replicated from Henriques and Sandorsky's (1999). Data were collected by using questionaires which were mailed to 300 companies in Medan city. There were 67 responses of 54 which were completed and hence usable. Sample are 54 (fifty four) companies in Medan City, North Sumatra. The empirical finding showed that Government regulation, Community pressure, envi-ronmental organization pressure and Mass media pressure are significant factors to corporate social responsibility importance and ifs has positive influenced to social Ac-counting. The impfication of this study is Corporate Social Responsibility Accounting is important issued to discussing in Indonesia.Keywords: Corporate, responsibh'ity, social accounting, managerial perception
PENGARUH FAKTOR KLIEN DAN FAKTOR AUDITOR TERHAD AP AUDITOR CHANGES Sebuah Pendekatan dengan Model Kontijensi RPA (Recursive Model Alogarithm) Aida Ainul Mardiyah
Media Riset Akuntansi, Auditing & Informasi Vol. 3 No. 2 (2003): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1178.508 KB) | DOI: 10.25105/mraai.v3i2.1854

Abstract

This study intends to identify the effects of client-related factors and auditor-related factors on the auditor changes. Data is selected using random sampling and purposive sampling. The data collection is performed using mail survey and archaival. The statistic method used to test the hypotheses is regression analysis and RPA (Re-cursive Partitioning Algorithm) model.The study results are as follows: first, The results provide support for the hypothesis that ctient-related factors and auditor-related factors on the auditor changes; second, the normal data test and non response bias using t-ba shows an insignificant result This means that there are non response bias and the normal data; third, this is demonstrated by the multicolinearity number r< 0,8 or VIF mean 1 that shows that the multicolinearity is not dangerous, the Durbin Watson approaches 2 and BG (The Breussh-Godfrey) r = 0 which means that between one variable and the other there is no dependency relationship (independent), and and homoscedacity occur.Keywords: RPA (Recursive Partitioning Algorithm), client-related factors, auditor-related factors and auditor changes
ANALISIS TINGKAT KESEHATAN BANK DAN LUAS PENGUNGKAPAN PERISTIWA SETELAH TANGGAL NERACA PADA LAPORAN TAHUNAN PERBANKAN YANG TERDAFTAR DI BEJ Juniati Gunawan; Purnama S. Dewi
Media Riset Akuntansi, Auditing & Informasi Vol. 3 No. 2 (2003): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1457.737 KB) | DOI: 10.25105/mraai.v3i2.1855

Abstract

Banking and monetary policy play an important role in Indonesian economic development. Many people and organizations are using banking services to save their money or make loans. Therefore, the most important thing that must be done by bank is keeping people's trust to monetary system, through its close relationship with the coor-dinators and government institutions.To support the success of trustworthy and sound banking industrial develop-ment in Indonesia, it's needed a complete, accurate, and reliable information about many things of banking activities. Subsequent event disclosure is one of the most important information disclosure that should be disclosed in annual banking report, because it's very useful for an auditor to determine whether there're something material that will be able to influence valuation or appraising of financial statements are being audited.The aim of this paper is to analyze sound banking standard and disclosure level of subsequent event on annual banking reports which are listed in Jakarta Stock Exchange, in 31 December 2001.The research methodology that used is co-relational descriptive analyses by getting data from annual banking reports in Jakarta Stock Exchange library. The result is there are a positive correlation between sound banking standard and disclosure level of subsequent event. But its correlation is very weak because the score is only 0.25. Meanwhile, 6.37% score of R square shows that subsequent event disclosure is more influenced by another factors besides sound banking standard.Keywords: Sound banking standard, disclosure level, subsequent event, annual banking reports.
TRANSFORMASI PERAN INTERNAL AUDITOR DAN PENGARUHNYA BAGI ORGANISASI Sigit Eko Pramono
Media Riset Akuntansi, Auditing & Informasi Vol. 3 No. 2 (2003): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (820.93 KB) | DOI: 10.25105/mraai.v3i2.2820

Abstract

Organizations underpressure to manage businessrisks are increasingly re­lying on the role of internal auditor for help in achieving these objectives. Internal auditors are meeting to challenge to add value in various ways. Their strategies include transforming their role to bring the auditing function closer to management needs. This transformation cannot occur unless the auditor and the all level of man­agement start to think differently about the role of internal auditor. Changing current paradigms, adding training and hiring new personnel may be required to achieve these goals.
INDEPENDENSI AKUNTAN PUBLIK : SEBUAH REKAPITULASI Agnes Maria; Djohan Pinnarwan
Media Riset Akuntansi, Auditing & Informasi Vol. 3 No. 2 (2003): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.909 KB) | DOI: 10.25105/mraai.v3i2.2821

Abstract

So far, auditor’s independence has been the central theme of auditing- related discussions. Since the birth of auditing pmfessbn, these kinds of discussions has already existed. This paper attempts to recollect part of those discussions by reviewing die relevant literatures. This recollection is not the first attempt that has ever been done, but this paper is particularly unique in these respects, (1) it not only reviews the researches on auditor's independence, but also reviews the discussions about what is the meaning of “auditor’s independence’by different auditing-experts, (2) it includes die conceptual frameworks of the perceptions on auditor’s indepen­dence, and (3) it attempts to summarize the issues of “where we are now" and “where we are heading for” on auditor’s independence. This literatures-review reveals that the discussion on both research-results and die meaning of auditor’s independence has been and will be always inconclusive. At die end of this paper, the conceptual framework of perception on auditor's independence is presented in the hope that it will guide the future discussions about the same topic.

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