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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 337 Documents

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HUBUNGAN ANGGARAN PARTISIPASI, KECUKUPAN ANGGARAN, KOMITMEN ORGANISASI, MOIWASI DAN KINERJA MANAJERIAL DENGAN MODEL PERSAMAAN STRUKTURAL Mohamad Nasir
Media Riset Akuntansi, Auditing & Informasi Vol. 9 No. 3 (2009): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research objective is to study the effect of budget adequacy, organizational commitment, and motivation on the relationship between budget participation and managerial performance. Data collection used 201 respondents that managers participate in preparing budget in public listed in Indonesia.and its' colleted by using questionnaire. Data analyzed by using structural equation model. This study found that budget participation have positive influenced on budget adequacy, but negative influence on organizational commitment. Budget participation have positive influenced on motivation but not significant. Budget participation have positive influenced on managerial performance. Budget adequacy have negative on managerial performance. Organizational commitment have positive influenced on managerial performance. Motivation have positive influenced on managerial performance. Budget participation influences on managerial performance directly more significant than through budget adequacy, organizational commitment, and motivation. The future research suggests it can be used by measurement model.Keywords: budget participation, budget adequacy, organizational commitment, motivation, managerial performance, structural equation model.

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK JAKARTA Rosna K. Harahap; Dwi Mradipta Jiwana
Media Riset Akuntansi, Auditing & Informasi Vol. 9 No. 3 (2009): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of this research is to know whether inventory variability, company size, Leverage, gross profit margin, current ratio, inventory intensity and cost of goods sold variability are factors that influence the choice of inventory accounting method in manufacturing companies listed at Jakarta Stock Exchange. The samples are 36 listed manufactured company at Jakarta Stock Exchange during 2002-2006 which selected using purposive non random sampling. Data analyzed methods used are univariate test using Mann Whitney and t-test and multivariate test using logistic regression method. The result of univariate test is that inventory variability, company size, Leverage, current ratio, inventory intensity and cost of goods sold variability of companies using FIFO method differ than those are from companies using average method. However, gross profit margin of companies using FIFO method is the same as the profit margin of companies using average method. The result of multivariate test shows that company size, current ratio, inventory intensity, and cost of goods sold variability influence the choice of inventory accounting method. In contrary, inventory variability, Leverage, and gross profit margin of companies using FIFO method have no influence to companies using average method.Keywords: Inventory Method, Inventory Variability, Company Size, Leverage, Gross Profit Margin, Current Ratio, Inventory Intensity, Cost of Goods Sold Variability.

PENGARUH STUKTUR KEPEMILIKAN DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA DAN KEBIJAKAN HUTANG SEBAGAI VARIABEL INTERVENING Etty M. Nasser
Media Riset Akuntansi, Auditing & Informasi Vol. 8 No. 1 (2008): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of this research are to identi6 'the direct and indirect influences of corporate governancesbucture such as, board of independent commissioner, institutional ownershi :rand manajerial ownership to the fimes value and earnings management debt as intervening variable.This research examine 37 manufacturing companies fisted in Jakarta Stock Exchange and issues waled financial statement since 2002-2004. The statistical methods used to test the hypothesis is Structural Equation Model (SEM). The empirical result of this research indicates that manajerial ownership has a positif significant and board of commissionerhas a negative significant influences to earnings management whereas institutional ownership have no influence to earnings management. The following test indicates that board of commissioner and manajerial ownership and institutional ownership have no significant influence to the firm's value. The control variable, firm's size, has a positive significant influence to earnings management whereas leverage has a negative significant influence to the firm's value. The Last test indicates that earnings management and debt have influence to the firm's value, so it can be concluded that earnings management and debt is an intervening variable.Keywords: corporate governance, earnings management, debt, firm's value, board of director, manajerial ownership, institutional

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR EKSTERNAL MENURUT PERSEPSI BANKIR Amilin ,; Wiwik Utami; Soliyah Wulandari
Media Riset Akuntansi, Auditing & Informasi Vol. 8 No. 1 (2008): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of this research is to analyze factors that influence external auditor independence on bankers perception. The factors are: (1) audit committee, (2) financial condition of the firm, (3) management advisory services, (4) level of audit firm competition, and (5) tenure of the audit firm. Research design which is used is quasi experiment Experimental design is used because the researcher's objective are to find out banker's perception on various condition of the firm, both in client and audit firm. Treatments are given by different questionair to 32 respondents that has been chosen randomy. Questionair which is used are adopted of Gill (1989). ANOVA (Analysis of Variance) and normality data tests are used to analyse data.The result of this research shows that: Maud& committee and management adidsory services are influence external auditor independence on banker's perception, (2) financial condition of client firm, level of audit firm competition and tenure of the audit firm doesnl influence external auditor independence on banker's perception. Actually, all factors are influence external auditor independence, but audit committee and management advisory services are influence external auditor independence significanty The results of this reaserth are relevance with Indonesia's condition, which is in Indonesia, audit committee are demanded as a part of good corporate governance.Keywords: independence auditor, external auditor, banker's perception

PENG ARUH ORIENTASI PROFESIONAL TERHADAP KONFLIK PERAN DENGAN TIPE PENGENDALIAN SEBAGAI VARIABEL MODERATING Dwi Fitri Puspa
Media Riset Akuntansi, Auditing & Informasi Vol. 8 No. 1 (2008): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The number of professionals working in bureaucratic organisational settings has been increasing. The organisations may use either formal administrative or bureaucratic controls (output and behaviour controls). As employees, these professionals often expect their behaViOlft to be controlled only through the use informal contols such as self and social control process The confluence of a high professional orientation and abureaucratrccontrol environmental will cause role conflict. This study examines the level of conflict incurred experienced when a formal administrative controls, such as accounting control, are implemented in organisations dominated by professionals It also examines the relationship between role conflict and sub-unit performance. Respondents participated in the study were academics working in private university Questionnaires were administered to 250 academics. To assess whether the interaction between a high professional orientation and the control environmentalaffects role conflict, a multiple regression analysis was used. The impact of role conflict on sub-unit performance was tested by examining the correlation coefficients. The results showed that academics working in private university did not experience role conflict. Therefore, role conflict did not correlate with subunit performance.Key Words: Role Conflict, Orientation Professional, Control, Job Satisfaction and Sub-unit Performance.

INTERAKSI INFORMASI ASIMETRI, BUDAYA ORGANISASI, DAN GROUP COHESIVENESS DALAM HUBUNGAN ANTARAPARTISIPASI PENGANGGARAN DAN BUDGETARY SLACK (Studi kasus pada rumah sakit umum daerah se jawa tengah) Hj. Falikhatun. ,
Media Riset Akuntansi, Auditing & Informasi Vol. 8 No. 1 (2008): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This objective of the research was examined the effect of budgetary participation on budgetary slack using information asymmetry, organizational culture, and group cohesiveness as moderating variables. Hypotheses that proposed is a high budgetary panicipation will have positive effect on budgetary slack. The information asymmetry, organizational culture, and group cohesiveness will have positive effect on budgetary slack The population is Region General Hospital that located in Central Java. Purposive random sampling used to take the samples. Data collection method that used is mail questionnaires method. Data analyze mediod is validity and reliabilit y analysis, clasic assumption analysis and hypotheses analysis that used multiple regression. The results are all variables valid and reliable and&CI clasic assumption. The result of hypotheses analysis show that budgetary participation have positive and significance effect on budgetary slack. Furthermore, information asymmetry and group cohesiveness have moderating variables in the relationship budgetary participation and budgetary slack,. but organizational culture with employee oriented do not have moderating variables in the relationship budgetary participation and budgetary slack.Key words: budgetary participation, information asymmetry, organizational culture, group cohesiveness, budgetary slack

PENGARUH KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR TERHADAP RETURN SAHAM DI BURSA EFEK INDONESIA Jullimursyida Ganto; Muammar Khadafi; Wahyuddin Albra; Gazali Syamni
Media Riset Akuntansi, Auditing & Informasi Vol. 8 No. 1 (2008): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of this research is to determine the significant effects of financial performance of manufacturing industries to stock return in Indonesia Stock Exchange. The secondary data was used with the multiple linear regression analysis. The results show that earning per share and price earning ratio have positive and significantly effects to stock return. This research also finds retum on equity and price to book value does not have any significant effects to stock return. The finding of this research suggests that to include all of the fisting companies for futher research.Keywords: earning per share, price earning ratio, return on equity, price to book value, stock return, manufacturing industries, Indonesia stock exchange.

INFLUENCE OF FIRM SIZE, INDUSTRY GROUP, ROE WITH CORPORATE DISCLOSURE AND ITS IMPACT TOWARDS ENVIRONMENTAL DISCLOSURE FOR COMPANIES LISTED AT THE JAKARTA STOCK EXCHANGE Bambang Sudaryono
Media Riset Akuntansi, Auditing & Informasi Vol. 7 No. 3 (2007): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study investigates the interaction and influence of firm size, industry group, ROE with corporate disclosure and its impact towards environmental disclosure for companies listed at the Jakarta Stock Exchange, on 691isted companies. The type of this research was explana-tory research. The method of analysis of this researrh used linear regression method to examine association between dependent and independent variables. The results show that the independent variables simultaneously influence firm size, industry group, ROE with corporate disclosure on corporate disclosure were tested with level of effect are weak in the range of 9,5% and simultaneously the effect of fiM1 size, industry group, ROE with corporate disclosure and its impact towards environmental disclosure are moderate in the amount of 63%. The difference of the result was caused bydifferent industry groups characteristics and firm size company listed in capital market in Indonesia.Keywords: firm size, industry group, ROE, corporate disclosure and environmental disclosu

EXPECTATION GAP MAHASISWA, AUDITOR DAN MANAJER TERHADAP SIKAP DAN KINERJA AUDITOR Etty M. Nasser; F. Agathasari Ayuningtyas. R
Media Riset Akuntansi, Auditing & Informasi Vol. 7 No. 3 (2007): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of this research is to discover whether there are different perceptions among students, auditors and managers about the attitude and perfomiance of the auditors that can cause a condition that is known as expectation gap. This expectation gap includes the important aspects of the auditing process and the auditor's responsibility, the causes that influence the auditor's performance, the auditor's integrity to his client and the auditor's attitude to his client The questionnaire used in this research to collect data is the modification model from the Humprey, Moizer and S. Turley (1993) research questionnaire. Data are gathered through directly questionnaire, which collected from 120 respondents. There are 40 respondents from experienced auditor group from KAP, 40 respondents from finance managers as the audited result financial report user and 40 respondents from Trisakti students who majoring accountancy that have joined auditing class completely The tech-nique of convenience sampling is applied in gathering the data while the data are analyzed by using oneway ANOVA and Kruskal Waffis. The ANOVA test is used for analysis the normally distributed data and kruskal waffis test is used for analysis the abnormal distributed data. The result of this research shows that there are some differences in perceptions among the students, auditors and managers about the integrity and performance of the auditors for the first hypothesis. However, for the second, third and fourth hypothesis show no perception difference among the students, auditors and managers about the attitude and performance of the auditors.Keywords : Audito's performance, expectation gap, auditor's integrity

METODOLOGI RISET BAGI PERKEMBANGAN TEORI AKUNTANSI Michell Suharli
Media Riset Akuntansi, Auditing & Informasi Vol. 7 No. 3 (2007): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This paper explains development of accounting theory in the context accounting as a science. As a science, theory should developed by empirical research. In first portion we try to explain about relationship between research and theory. We explore how accounting can be a science. It should involve discussion and research in positive accounting theory. Then we descript classification of research, method, efficient market hypothesis and capital asset pricing models as resull of empirical research, and relationshrP between research, theory and practice in accounting. In conclusion we can understand that research methodology has important rule in development of accounting theoryKey Words: research methodology! theorizing, science, efficient market hypothesis, capital assets pricing model

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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

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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