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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 11, No 1 (2021): FEBRUARI" : 6 Documents clear
ANALISIS PENERAPAN, PERHITUNGAN, PEMBAYARAN DAN PELAPORAN PPH PASAL 22 ATAS PEMBELIAN BARANG
Media Riset Akuntansi Vol 11, No 1 (2021): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

This study aims to analyze the application of the calculation, payment and reporting of Article 22 Income Tax on the purchase of goods by the Central Government Expenditure Treasurer, namely the Directorate General of Legislation for Fiscal Year 2019. The research method used is descriptive qualitative with data collection techniques in the form of interviews and documentation. This study uses secondary data sources taken from data that has been published by government institutions, namely the Directorate General of Legislation under the auspices of the Ministry of Law and Human Rights of the Republic of Indonesia. Data analysis techniques include data collection, compilation of information, and drawing conclusions. The results of this study indicate that the application of the calculation, payment, and reporting of Income Tax Article 22 on the purchase of goods by the Government Expenditure Treasurer at the Directorate General of Legislation and Regulations has not been implemented in accordance with the Regulation of the Minister of Finance Number 34/PMK.010/2017 concerning Collection of Income Tax Article 22 in connection with Payment for Delivery of Goods and Activities in the Import Sector or Business Activities in Other Fields.
ANALISIS PENERIMAAN PPN DAN PPnBM UNTUK MENINGKAT PENDAPATAN NEGARA
Media Riset Akuntansi Vol 11, No 1 (2021): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

The object of this research is to analyze the role of PPN and PPnBM in an effort to increase state revenue and to analyze the government’s efforts to overcome the obstacles experienced in order to increase state revenue from the taxation sector. The methods used are documentation, library research and interviews. The data used is the official data in the form of the State Budget published by the Ministry of Finance, Directorate General of Taxes on its official website. The results of the research that have been carried out show that since    the initial introduction and implementation of PPN and PPnBM revenues in 1985, tax revenues of the types of PPN and PPnBM have always contributed greatly to state revenues. This is because PPN and PPnBM have a strategic role and position for tax revenue with the amount of achievement that continues to increase every year. PPNand PPnBM types of taxes have a very important role for taxation, because PPNand PPnBM revenues have contributed 30-40% of total tax revenue. In order to increase state revenue, the government has carried out various kinds of efforts, but during these efforts the government experienced several obstacles, one of which was resistance from taxpayers, both active and passive. In overcoming these obstacles, there are several solutions so that the efforts that were carried out at the beginning can be continued and the obstacles can be slowly overcome.
FAKTOR-FAKTOR YANG MEMENGARUHI INTEGRITAS LAPORAN KEUANGAN
Media Riset Akuntansi Vol 11, No 1 (2021): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

This research aims to test the influence of corporate governance mechanisms and leverage on the integrity of financial statements. This study used 5 independent variables namely the proportion of commissioners independe, the size of the audit committee, managerial ownership, institutional ownership, and leverage. Dependent research is the integrity of financial statements. The theory underlying this research is agency theory. The population in this study was a manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2016-2019 with sampling techniques that is purposive sampling method obtained 196 samples of the company for 4 years of observation. The data analysis method used in this study is multiple linear regression. The results showed that the proportion of independent commissioners, the size of the audit committee, and leverage had no effect on the integrity of financial statements. While managerial ownership and institutional ownership negatively affect the integrity of financial statements.
PENGARUH DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, KOMPENSASI BONUS, DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA
Media Riset Akuntansi Vol 11, No 1 (2021): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

The purpose of this study was to determine and analyze the effect of independent commissioners, audit committees, bonus compensation, and financial distress on earnings management in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique used was purposive sampling method, in order to obtain as many as 64 samples. This study uses multiple linear regression analysis at a significance level of 0.05 using the SPSS version 25 program. Meanwhile, the audit committee, bonus compensation, and financial distress have no significant effect on earnings management.
PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN PELAKSANAAN TINDAK LANJUT HASIL PEMERIKSAAN AUDITOR EKSTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN
Media Riset Akuntansi Vol 11, No 1 (2021): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

The objective of this research is to examine the effect of implementation of government internal control system and practice of audit results follow up to financial statement quality. Population used in this research is Financial Statement Operators in Ministry of Finance totaling 112 persons. Purposive sampling method was used in this research and resulting in sample size of 64 respondent. Data analysis performed using multiple linear regression analysis and processed with SPSS version 25. The results showed that implementation of government internal control system and practice of audit results follow up has positive effect to financial statement quality.
PENGARUH SISTEM PENGENDALIAN INTERNAL, ASIMETRI INFORMASI, KESESUAIAN KOMPENSASI, DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI
Media Riset Akuntansi Vol 11, No 1 (2021): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

The purpose of this research was to analyze the effect of the effectiveness of internal control, information asymmetry, the suitability of compensation and individual morality on accounting fraud tendencies at PT Bank Rakyat Indonesian (Persero) Tbk. The population in this research was that all employees who work in the finance department. The sample of this study by convenience sampling. The research model used is a quantitative research model using primary data. The analytical tool used in this study is the multiple linear regression analysis. The results of the research show that the effectiveness of internal control, information asymmetry and individual morality influence the tendency of accounting fraud. While the suitability of compensation does not affect the tendency of accounting fraud.

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