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INDONESIA
Media Riset Akuntansi
Published by Universitas Bakrie
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 6 Documents
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Search results for , issue "Vol 10, No 2 (2020): AGUSTUS" : 6 Documents clear
ANALISIS KETEPATWAKTUAN TIM AUDIT DALAM MENYELESAIKAN LAPORAN AUDIT
Media Riset Akuntansi Vol 10, No 2 (2020): AGUSTUS
Publisher : Universitas Bakrie

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Abstract

This study aims to analyze internal factors and any external factors that influence the timeliness of KAP Crowe's audit team and how these factors influence the timeliness of KAP Crowe's audit team in completing client audit reports in 2018. This study uses triangulation methods between library research, observation and interview. The results of this study are a list of 44 KAP Crowe client companies listed on the Indonesia Stock Exchange in 2018 that experienced audit report lags and a list of KAP Crowe client companies that experienced delays in reporting their financial statements on the Indonesia Stock Exchange in 2018. In addition, the results of the research This emphasizes that internal factors which consist of the preparation of an audit plan based on SPAP, auditor competency, workload, turnover intention and external factors consisting of the complexity of the client company's operations and client company size negatively impacts the audit team's timeliness in completing audit reports KAP Crowe client in 2018.
DETERMINAN AUDIT DELAY
Media Riset Akuntansi Vol 10, No 2 (2020): AGUSTUS
Publisher : Universitas Bakrie

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Abstract

This study aims to discuss the influence size of company, size of the public accounting firm, implementation of international financial reporting standards, and auditor changes to audit delay. The population of this study is mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2015- 2018 amounting to 200. The sample selection method used is purposive sampling method. Based on these methods a sample size of 88 was obtained. Data analysis method uses multiple linear regression analysis with SPSS software version 25. Data analysis method uses multiple linear regression analysis (multiple regression analysis) with SPSS software version 25. The results of this study indicate that the size of the Public Accounting Firm has a negative effect on Audit Delay, while the Company Size, Application of International Financial Reporting Standards, and Auditor Substitution has no effect Audit Delay.
FAKTOR-FAKTOR YANG MEMENGARUHI KEBIJAKAN HUTANG
Media Riset Akuntansi Vol 10, No 2 (2020): AGUSTUS
Publisher : Universitas Bakrie

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Abstract

The purpose of this study was to examine the factors that affect debt policy. In this study, the population were all manufacturing companies that basic and chemical sectors which were listed on the Indonesia Stock Exchange (IDX) during 2016-2018. The sampling technique was purposive sampling.  Based on method, the sample was 66 companies and The research model used is a quantitative research model using with secondary data. This study used a multiple linear regression analysis. The results showed that profitability and company size effect on debt policy, meanwhile the dividend policy and asset structure does not effect on debt policy. The result show that the lower the dividend policy, meanwhile the asset structure the result show that how many fixed assets owned by the company will not affect the debt policy.
FAKTOR-FAKTOR YANG MEMENGARUHI KONSERVATISME AKUNTANSI
Media Riset Akuntansi Vol 10, No 2 (2020): AGUSTUS
Publisher : Universitas Bakrie

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Abstract

This research aims to examine and analyze the effect of financial distress, firm size, leverage, and profitability on accounting conservatism. The population in this study are Miscellaneous Industrial Sector Manufacturing Companies listed on the Indonesia Stock Exchange in 2016 - 2018 which amounted to 132 companies and the sample used amounted to 72 companies. The sampling technique used in the study was the purposive sampling method. The analytical method used is multiple linear regression using SPSS 25 software. The results show that the ratio of firm size and leverage influences accounting conservatism. While financial distress and profitability do not affect accounting conservatism.
PENGARUH KINERJA KEUANGAN TERHADAP MANAJEMEN LABA
Media Riset Akuntansi Vol 10, No 2 (2020): AGUSTUS
Publisher : Universitas Bakrie

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Abstract

This study aims to examine the effect of dividend payments, profitability, and leverage on earnings management. The study population was LQ45 companies listed on the Indonesia Stock Exchange in 2016-2018, totaling 135 companies. The sampling technique uses purposive sampling method. Based on the sample size technique obtained 54. The method of data analysis uses multiple linear regression analysis with SPSS. The results show that dividend payments negatively affect earnings management; Leverage has a positive effect on earnings management, while profitability has no effect on earnings management
PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN
Media Riset Akuntansi Vol 10, No 2 (2020): AGUSTUS
Publisher : Universitas Bakrie

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Abstract

This study aims to examine the effect of corporate governance mechanisms, firm size, and leverage on the integrity of financial statements. The sample used is 45 companies, consisting of State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) in 2015-2018. The data analysis method used is multiple linear regression analysis. The results of the study prove that institutional ownership has no effect on the integrity of financial statements, managerial ownership has no effect on the integrity of financial statements, independent commissioners affect the integrity of financial statements, firm size affects the integrity of financial statements and leverage has an effect on the integrity of financial statements.

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