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INDONESIA
Media Riset Akuntansi
Published by Universitas Bakrie
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Core Subject : Economy, Science,
Jurnal MEDIA RISET AKUNTANSI merupakan jurnal ilmiah yang menyajikan artikel orisinal tentang pengetahuan dan informasi riset atau aplikasi riset dan pengembangan terkini dalam bidang Akuntansi. Jurnal Media Riset Akuntansi dikelolah oleh Program Studi Akuntansi Fakultas Ekonomi dan Ilmu Sosial Universitas Bakrie. Jurnal ini terbit secara berkala dua kali dalam setahun: Februari dan Agustus.
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Articles 6 Documents
Search results for , issue "Vol 10, No 1 (2020): FEBRUARI" : 6 Documents clear
FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA
Media Riset Akuntansi Vol 10, No 1 (2020): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

Earnings management is management of behavior for profit in accordance with his wishes and actions taken by management. This research aims to test and analyze firm size, profitability, leverage, and commissioner independent on earning management. The population in this study was the Mining Company which was listed on the Indonesia Stock Exchange in the period 2015- 2018, which amounted to 168 companies and the sample used amounted to 56 companies. The sampling technique used in the study was the purposive sampling method. The analytical method used is multiple linear regression using SPSS 24 software. The results show that the profitability the earnings management. While firm size, leverage, and commissioner independent have no effect on earnings managem
FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN INTERNET FINANCIAL REPORTING
Media Riset Akuntansi Vol 10, No 1 (2020): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

This study aims to examine the effect of profitability, leverage, liquidity, company size, listing age, and public ownership of shares on internet financial reporting disclosures. The population in this study are various industrial sector manufacturing companies listed on the Indonesia Stock Exchange in the 2016- 2018 period, amounting to 144 companies. The sampling technique used was purposive sampling method. Based on these methods a sample of 87 companies was obtained. The data method used is multiple linear regression method using SPSS version 24 software. The results show that profitability, liquidity, company size, and public ownership affect the disclosure of internet financial reporting, while leverage and listing age do not affect the disclosure of internet financial reporting
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN
Media Riset Akuntansi Vol 10, No 1 (2020): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

The purpose of this research to examine the effect of corporate governance mechanism and leverage of integrity financial statements. Corporate governance mechanism are proxy by variable independent commissioner size, audit committee size, institutional ownership, managerial ownership. The population in this study are companies listed on the Indonesia Stock Exchange in the period 2015-2018. The sampling technique in this study using purposive sampling method. The analytical method used multiple linear regression analysis method. The results show that the size of independent commissioners, the size of the audit committee, and managerial ownership influence the integrity of financial statements. Institutional ownership and leverage have no effect on the integrity of financial statements.
PENGUJIAN FINANCIAL STATEMENT FRAUD MENGGUNAKAN FRAUD DIAMOND
Media Riset Akuntansi Vol 10, No 1 (2020): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

This study aims to examine the effect of diamond fraud with financial stability proxies, financial targets, ineffective monitoring, total assets accruals and change in directors on financial statement fraud. The sampling technique used was purposive sampling method and based on this method, a sample size of 114 was obtained from Infrastructure, Utilities, and Transportation Sector Companies listed on the Indonesia Stock Exchange for the 2015-2018 period. The data analysis method used is multiple linear regression analysis. The results of the study prove that financial stability has a negative effect on financial statement fraud, financial targets have a positive effect on financial statement fraud, ineffective monitoring has a positive effect on financial statement fraud, total assets accruals have no effect on financial statement fraud, and change in director has no effect on financial statements. fraud
PERAN MEKANISME CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN REPUTASI KANTOR AKUNTAN PUBLIK ATAS MANAJEMEN LABA
Media Riset Akuntansi Vol 10, No 1 (2020): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

This study aims to determine and analyze the effect of corporate governance mechanisms (institutional ownership, managerial ownership, independent commissioners, and audit committees), firm size, and the reputation of public accounting firms on earnings management as proxied by discretionary accruals. The population in this study were 56 mining companies listed on the Indonesia Stock Exchange in 2015-2018. The sampling technique used was purposive sampling method, so as many as 14 samples were obtained. This study uses multiple linear regression analysis using the SPSS 24 program. The results show that managerial ownership has a significant positive effect on earnings management. Meanwhile, institutional ownership, independent board of commissioners, audit committee, firm size and reputation of public accounting firm have no significant effect on earnings management.
PERANAN AKUNTAN PUBLIK ATAS KEPATUHAN PAJAK
Media Riset Akuntansi Vol 10, No 1 (2020): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

This study aims to analyze the role of the Public Accountant related to Tax Compliance and analyze the strategies used by the Tax Office of the Big Taxpayer II to manage the compliance of the registered Big Taxpayer. The research method used is descriptive qualitative data collection techniques in the form of content analysis. This study uses secondary data published by Indonesian state government agencies that formulate and implement tax compliance, namely the Directorate General of Taxes. The results of this study indicate that Public Accountants play an important role in increasing tax compliance from taxpayers; Large Taxpayer Service Office II implements all the strategies that have been formulated in managing tax compliance from taxpayers; and the strategy implemented by the Large Taxpayer Service Office II has a quite positive impact on taxpayers in the territory of the Large Taxpayer II.

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