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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
 1 
Search results for , issue "Vol 12, No 1 (2022): FEBRUARI" : 6 Documents clear
FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA
Media Riset Akuntansi Vol 12, No 1 (2022): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

The purpose of this study was to examine the effect of murabahah financing, financing to deposit ratio (FDR), capital adequacy ratio (CAR), and non-performing financing (NPF) on the profitability Islamic commercial banks in Indonesia. In this study, the population were 84 in total registered with the Financial Services Authority (OJK) for 2015-2020 period. The sampling technique was purposive sampling.  This study used a multiple linear regression analysis. The results showed that murabahah financing and CAR had a positive effect on profitability. Besides that, NPF has a negative effect on profitability and FDR has no effect on profitability
KINERJA KEUANGAN DAN FINANCIAL DISTRESS
Media Riset Akuntansi Vol 12, No 1 (2022): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

The existence of mixed results and the phenomenon of financial distress prompted researchers to re-examine the factors that influence financial distress. This study aims to examine the effect of leverage, profitability, sales growth and liquidity on financial distress. The population of this study are retail companies listed on the Indonesia Stock Exchange in the 2017-2020 period, totaling 27. The sampling technique used is the purposive sampling method. Based on this method, a sample size of 18 companies was obtained for 4 years. The data analysis method used was multiple linear regression using SPSS version 25 software. The results showed that leverage has a positive effect on financial distress. Profitability negatively affects financials While sales growth and liquidity have no effect on financial distress.
PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
Media Riset Akuntansi Vol 12, No 1 (2022): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

This study aims to examine the effect of activity ratio, leverage, liquidity, profitability, and firm size on firm value. The population of this study are manufacturing companies sub-sector food and beverage as well as sub-sector cigarette listed on the Indonesia Stock Exchange in the period of 2016-2020, which amounted 31 companies. Purposive sampling was used as a sampling method and obtained a sample of 90 companies. The data analysis method used was multiple linear regression using SPSS software version 25. The results showed that activity ratio, liquidity, and firm size have significant positive effect on firm value. Furthermore, leverage and profitability have insignificant effect on firm value
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN AUDITOR SWITCHING TERHADAP AUDIT DELAY
Media Riset Akuntansi Vol 12, No 1 (2022): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

This study aims to determine the effect of firm size, profitability, and auditor switching on audit delay. The sample of this study amounted to 180 consisting of manufacturing companies in the non-primary consumer goods sector which were listed on the IDX for three consecutive years from 2018 - 2020. The method used in this study was multiple linear regression analysis. The results show that firm size has a negative effect on audit delay, profitability has a positive effect on audit delay and auditor switching does not have a positive effect on audit delay.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP INTERNET FINANCIAL REPORTING
Media Riset Akuntansi Vol 12, No 1 (2022): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

This study aims to examine the effect of company size, profitability, and leverage on internet financial reporting. the population of this research about 166 trading, service, and investment companies listed on the Indonesia Stock Exchange in the period 2016 – 2020. The sampling technique used purposive sampling method. Based on the method a sample size of 73 was obtained. The data analysis method used panel data regression using Eviews software version 12. The result showed that company size, profitability, and leverage do not affect on internet financial reporting.
PENGUJIAN KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN FRAUD HEXAGON MODEL
Media Riset Akuntansi Vol 12, No 1 (2022): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

The purpose of this study is to analyze fraudulent financial statements using fraud hexagon theory which consists of six elements are stimulus, capability, collusion, opportunity, rationalization, and ego. These elements are measured with financial stability, ineffective monitoring, change of auditor, change of directors, Frequent Number of CEO’S Pictures, and state-owned enterprises. The existence of mixed results and the phenomena regarding fraudulent financial statements, as well as the limited research using the fraud hexagon theory specifically in Indonesia, prompted this research to be carried out by investigating the factors that influence financial statement fraud. The population of this research is the manufacture sector companies listed on the Indonesia Stock Exchange (BEI) in 2016-2020. The sampling technique used a purposive sampling method. Based on these methods a sample size of 255 is obtained. The data analysis method uses logistic regression analysis. The results showed that the variables of financial stability, ineffective monitoring, change of directors, and frequent number of CEO’S pictures had no effect on fraudulent financial statements. Meanwhile, the financial stability and state-owned enterprise variable has a positive effect on fraudulent financial statements.

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