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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 337 Documents
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TANGGUNG JAWAB LINGKUNGAN, PERTUMBUHAN DAN SIKLUS HIDUP PERUSAHAAN TERHADAP CASH HOLDING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Andi Aditya Hardinto; Juniati Gunawan; Idrianita Anis
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.493 KB) | DOI: 10.25105/mraai.v22i2.13130

Abstract

The research examines the effect of environmental responsibility, growth and company life cycle on cash holding - This study uses secondary data in the annual report of manufacturing companies obtained through the official website of the Indonesia Stock Exchange (www.idx.co.id) , a sustainability report that can be obtained through the company's website and GRI-Database during the 2018-2020 period with a total sample of 195 samples. Multiple linear regression analysis can be concluded that environmental responsibility has a negative effect on cash holding, growth has a positive effect on cash holding and the company's life cycle in a stagnant stage has a positive effect on cash holding.
THE EFFECT OF HEXAGON FRAUD ON FRAUD FINANCIAL STATEMENTS WITH GOVERNANCE AND CULTURE AS MODERATING VARIABLES: PENGARUH FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD DENGAN GOVERNANCE AND CULTURE SEBAGAI VARIABEL PEMODERASI Hexana Sri Lastanti; Etty Murwaningsari; Haryono Umar
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 1 (2022): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.112 KB) | DOI: 10.25105/mraai.v22i1.13533

Abstract

Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai faktor-faktor yang mempengaruhi kecurangan laporan keuangan dengan governance and culture sebagai variabel pemoderasi. Faktor-faktor pemicu kecurangan laporan keuangan menggunakan Fraud Hexagon Model (Vousinas, 2019) yang terdiri dari stimulus, opportunity, capability, rationalization, ego dan collusion. Penelitian ini menggunakan unit analisis perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia dengan periode penelitian tahun 2014-2020. Hasil pengambilan sampel dengan menggunakan teknik purposive sampling diperoleh 231 data observasi. Hasil pengujian data empiris menunjukkan bahwa opportunity berpengaruh positif terhadap kecurangan laporan keuangan baik pada saat tidak dimoderasi maupun dimoderasi oleh governance and culture. Governance and culture memperlemah pengaruh opportunity terhadap kecurangan laporan keuangan. Namun variabel lain berupa pressure, rationalization, capability, ego/arrogance dan collusion tidak berpengaruh terhadap kecurangan laporan keuangan.   The purpose of this study is to obtain empirical evidence regarding the factors that influence financial statement fraud with governance and culture as moderation variables. Factors triggering financial statement fraud using the Fraud Hexagon Model (Vousinas, 2019) which consists of stimulus, opportunity, capability, rationalization, ego and collusion. This research uses the analysis unit of banking sector companies listed on the Indonesia Stock Exchange with a research period of 2014-2020. The results of sampling using purposive sampling techniques obtained 231 observation data. The results of empirical data testing showed that opportunity had a positive effect on financial statement fraud both when it was not moderated or moderated by governance and culture. Governance and culture weakens the influence of opportunities on financial statement fraud. But other variables in the form of pressure, rationalization, capability, ego / arrogance and collusion have no effect on financial statement fraud
DETERMINAN KECURANGAN AKADEMIK MAHASISWA AKUNTANSI DI MASA PANDEMI COVID-19 Febrianti Kartika Ningrum; Evi Maria
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.306 KB) | DOI: 10.25105/mraai.v22i2.13799

Abstract

This research aims to determine the determinants of academic fraud of accounting students during the Covid-19 pandemic using the fraud diamond dimension. The independent variables in this study are pressure, opportunity, rationalization and ability. Primary data collection is done through online surveys using questionnaire instruments through google form. The respondents obtained were as many as 161 accounting students, who were deleted as many as 27 accounting students and who were processed and analyzed as many as 134 accounting students. The results of this study showed that pressure and rationalization had a positive effect on academic fraud of accounting students during online learning, opportunities had no effect on academic cheating of accounting students during online learning and the ability to negatively affect the academic fraud of accounting students during online learning.
DETERMINAN KUALITAS AUDIT BERDASARKAN STANDAR PERIKATAN DAN UKURAN KAP Ika Nur Astuti; Yayu Putri Senjani; Slamet Haryono
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.873 KB) | DOI: 10.25105/mraai.v22i2.13985

Abstract

Financial statements are an important instrument for every company which is not only a means of making decisions by the company's internals alone, but also to assess the condition or condition of the company by external parties as well. In recent years, manipulation of audited financial statements caused by auditor violations often occurs, so that public doubts arise over the quality of audits produced by auditors. This study aims to determine the effect of audit fees, audit tenure, audit rotation and KAP size on audit quality. Sampling was carried out using the purposive sampling method and resulted in a selected sample of 59 manufacturing companies multiplied by a five-year observation period, so that the total number of observation data was 295. The research data used in this study were secondary data taken from the annual report. manufacturing company registered on ISSI from 2016-2020. This study implies a descriptive research design using a quantitative approach. Data analysis in this study uses logistic regression analysis which is processed using STATA version 16 test tool. The results of this study indicate that audit fees have a positive effect on audit quality, audit tenure and KAP size have no effect on audit quality, while audit rotation has a negative effect on audit quality.
MANAGEMENT ACCOUNTABILITY OF PKU MUHAMMADIYAH SUKOHARJO HOSPITAL Rahmawati Setyo Wigati; Djoko Suhardjanto
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.526 KB) | DOI: 10.25105/mraai.v22i2.14069

Abstract

The purpose of this study is to explain the accountability of PKU Muhammadiyah Sukoharjo hospital management. The method used is a qualitative method with a phenomenological perspective. Data collection techniques using interviews, observation and documentation. The results of this study indicate that there are five aspects in the management of hospital accountability, namely the first legal and honesty aspects, the second program aspects, the third process aspects, the fourth policy aspects, and the fifth is the financial aspect. The results of the study reveal that there is no transparency / accountability to the community related to the financial statements of PKU Muhammadiyah Sukoharjo Hospital. Hospital financial reports. PKU Muhammadiyah was not published due to the existence of a hospital financial reporting policy mechanism. However, in terms of the program PKU Hospital has improved with many trainings and workshops provided with the aim of providing quality and competent resources.
DEVELOPMENT OF NON-PROFIT ACCOUNTING INFORMATION SYSTEMS Carolina Lita Permatasari; Dwi Iga Luhsasi
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (569.692 KB) | DOI: 10.25105/mraai.v22i2.14851

Abstract

This research is included in information system development research. The output product of this research is an Accounting Information System. The stages used in this study adapt the waterfall model from Pressman. Implementation of web-based system development using MySQL database on PHPMyAdmin. MySQL is one of the Database Management System (DBMS). The backend development of the accounting information system of this non-profit organization focuses on system logic starting from input, process and output. Input financial transactions in cash and bank as well as transactions that affect capital excluding income and costs. Automatically processes the inputted data in the report recapitulation according to the primary key that is set. Cash, bank, and capital transaction inputs are automatically recorded in the cash, bank and capital ledger, income ledger, expense ledger, income details, expense details, cash flow, and year-end reports. The output of the inputted report is a print preview to print the report by connecting to the hardware (printer). The testing procedure in this study was carried out with 2 tests, namely white-box testing, testing of the buttons on the system and black-box testing, testing of functions or processes that occur in the system. The data obtained from the results of filling out a set of instruments in the form of a questionnaire given to experts and users to assess the feasibility of the developed system. The results of the development research state that the accounting information system for non-profit organizations is feasible to be applied. This is evidenced by the results of the validation test of material experts, technology experts, and trials to users who are in the outstanding categories. The average on the material expert validation test shows the outstanding category with a score of 4.8. Technology experts show the outstanding category with a score of 4.78. Meanwhile, the trials on users belong to the very good category with a score of 4.7.
TATA KELOLA PEMERINTAHAN PUSAT DALAM PENGEMBANGAN KABUPATEN TAPANULI UTARA Sahala Purba; Kuras Purba
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.341 KB) | DOI: 10.25105/mraai.v22i2.15103

Abstract

Riset ini bermaksud untuk mengevaluasi apakah pengembangan Kabupaten Tapanuli Utara yang terletak di Provinsi Sumatera Utara berhasil atau tidak ditinjau dari analisis laporan keuangan pemerintah daerah dari 8 aspek pengukuran antara lain: Proporsi Otonomi Finansial Daerah, Proporsi Ketidakmandirian Finansial Daerah, Proporsi Ukuran Desentralisasi Fiskal, Proporsi Keefektifan PAD, Proporsi Keefisienan PAD, Proporsi Keefektifan Pajak Daerah, Proporsi Keefisienan Pajak Daerah dan Proporsi Ukuran Sumbangan BUMD. Riset ini adalah riset deskriptif kuantitatif dengan Subjek Riset informasi Finansial pemerintah daerah selama tahun 2013-2020, dan objek riset Informasi Realisasi Anggaran, Neraca, dan Informasi Rincian Penerimaan PAD Kabupaten. Teknik pengumpulan data yang dipakai adalah metode dokumentasi. Teknik analisis data yang dipakai adalah analisis proporsi finansial. Hasil riset menunjukkan, dari 8 (delapan) proporsi pengukuran analisis laporan keuangan pemerintahan daerah terdapat kabupaten Pakpak Barat mengalami kegagalan dalam pengembangan ditinjau 5 (lima) proporsi yaitu Proporsi Otonomi Finansial Daerah, Proporsi Ketidakmandirian Finansial Daerah, Proporsi Ukuran Desentralisasi Fiskal, Proporsi Keefisienan PAD, Proporsi Keefisienan Pajak Daerah, sedangkan kabupaten Toba hanya memiliki kelemahan pada Proporsi Ukuran Desentralisasi Fiskal, Kabupaten Humbang Hasundutan hanya lemah pada Proporsi Keefektifan PAD sedangkan Kabupaten Samori lemah dari Proporsi Ukuran Sumbangan BUMD, berarti bisa diambil kesimpulannya secara keseluruhan pemerintah pusat telah berhasil melakukan pengembangan Kabupaten Tapanuli Utara.
KEARIFAN RELIGIUS DALAM IMPLEMENTASI SISTEM PENGENDALIAN MANAJEMEN PENCEGAHAN FRAUD Akhmad Riduwan; Andajani Andajani
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 1 (2023): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i1.12566

Abstract

Penelitian ini bertujuan untuk memahami fenomena kearifan religius yang tampak dalam bentuk praktik berdoa bersama dalam kerangka implementasi sistem pengendalian manajemen pencegahan fraud pada Bank BBI Surabaya. Sembilan partisipan sebagai informan kunci dilibatkan dalam penelitian ini. Berlandaskan rerangka paradigma critical-interpretive, penelitian ini menganalisis dimensi Fenomenologi Edmund Husserl dengan tujuan utama memahami kesadaran (consciousness) pegawai bank di balik aktivitas berdoa bersama yang dilakukan. Data penelitian dikumpulkan melalui observasi, dokumentasi, dan wawancara mendalam. Hasil studi Fenomenologi Husserlian ini mengungkapkan kesadaran di balik tindakan partisipan, bahwa: (a) doa adalah kekuatan transendental yang diyakini mampu mendorong partisipan untuk terus-menerus melakukan kebaikan dalam rerangka mencegah fraud. Doa juga merupakan kekuatan transendental yang diyakini mampu melindungi partisipan dari ancaman fraud; (b) berdoa adalah aktivitas ilmiah bagi orang yang beriman atas keberadaan dan kekuasaan Tuhan. Oleh karena itu, meskipun bersifat transenden, aktivitas berdoa bersama layak dimasukkan sebagai elemen formal sistem pengendalian manajemen pencegahan fraud.
MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN INDONESIA: KESIAPAN PENERAPAN SINGLE IDENTITY NUMBER M. Diozy Aqshol Alamsyah; Arfah Habib Saragih
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i2.12771

Abstract

Tax Ratio di Indonesia setiap tahunnya mengalami tren menurun. Turunnya tren tax ratio mengindikasikan bahwa performa otoritas pajak belum optimal dalam melakuakn pemungutan pajak. Salah satu hal yang menyebabkan tax ratio di Indonesia rendah adalah proses administrasi perpajakan yang kompleks. Oleh karena itu perlu adanya pembaharuan sistem administrasi perpajakan di Indonesia menjadi lebih modern supaya mewujudukan sistem administrasi perpajakan yang mudah dan sederhana. Single Identity Number (SIN) dapat menjadi salah satu solusi mewujudkan simplifikasi adminsitrasi perpajakan. Dengan menggunakan teori ease of administration, innovations in tax compliance, cost of taxation, dan e-readiness, Penelitian ini bertujuan untuk menganalisis kesiapan penerapan SIN dan juga kesiapan pemerintah serta pihak terkait dalam menerapkan SIN sebagai modernisasi sistem administrasi perpajakan di Indonesia. Penelitian ini menggunakan pendekatan kualitatif, metode pengumpulan data dan teknik analisis data juga secara kualitatif. Penelitian ini dilakukan dengan studi Pustaka dan juga wawancara mendalam. Hasil penelitian ini adalah SIN berpotensi memberikan banyak manfaat dalam bidang pelayanan maupun pengawasan perpajakan dan juga menurunkan cost of taxation. Keselerasan strategis antar pihak terkait sudah mulai berjalan namun masih perlu persiapan yang lebih optimal untuk penerapan SIN. Pihak pemerintah maupun pihak lainnya yang terlibat dalam penerapan SIN sudah siap untuk pengimplementasiannya namun masih harus ditingkatkan supaya penerapan SIN sebagai modernisasi sistem administrasi perpajakan di Indonesia bisa diterapkan lebih maksimal.
REALISASI DANA CSR, TATA KELOLA CSR, DAN MANAJEMEN STRATEJIK KEBERLANJUTAN TERHADAP PENGUNGKAPAN SDGS Wisnu Setyawan; Nanny Dewi Tanzil; Dini Rosdini
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i2.13546

Abstract

COP26 in Scotland it was agreed that real implementation is needed in the agreements on emission reductions and related to global warming and climate change. Indonesia has consistently included these issues in the SDGs framework. Disclosure of SDGs in the Sustainability Report (SR) when viewed from the institutional isomorphism theory is a mimetic stage, where corporations make changes in order to adapt themselves to generally accepted standards (GRI). With an institutional isomorphism theory approach, this study aims to explain the factors that influence the use of SDGs in SR. Using SDGs data on SR of companies operating in Indonesia for the 2018-2020 reporting period. From 231 obtained 136 SR that meet the research criteria, and then processed by testing statistical regression analysis. The results show that the SDGs in SR are influenced by CSR governance and corporate strategic management. Where in this study these two factors are normative stages in institutional isomorphism related to the implementation of SDGs and CSR.

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