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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 8, No 1 (2018): FEBRUARI" : 6 Documents clear
ANALISIS TINGKAT EFISIENSI DAN EFEKTIVITAS REALISASI ANGGARAN BIAYA PROYEK
Media Riset Akuntansi Vol 8, No 1 (2018): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

This study contains the results of efficiency and effectiveness analysis of budget realization if “Smart Banking” project cost in 2015-2016 on Bank “X” to the high inconsistency between expenditure budget to the process and its realization. The data used are data from the ongoing project in the period of 2015. The results show that there is inefficient budget and time.
EVALUASI PENERAPAN PSAK 34 DI PT. PARAMITA BANGUN SARANA, TBK
Media Riset Akuntansi Vol 8, No 1 (2018): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

This study aims to analyze whether the accounting treatment of measurement, recording, presentation and disclosure of construction service revenues at PT. Paramita Bangun Sarana, Tbk has complied with PSAK 34. The research method used in this research is descriptive qualitative method. The result of this research is that the accounting treatment in measuring, recording, and disclosing the revenue of construction services of PT. Paramita Bangun Sarana, Tbk has complied with PSAK 34 but for the recognition and presentation of revenue it is not in accordance with PSAK 34 because it does not present actual revenue.
FAKTOR-FAKTOR YANG MEMENGARUHI AUDIT DELAY DI PERUSAHAAN MANUFAKTUR
Media Riset Akuntansi Vol 8, No 1 (2018): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

This study aims to analyze how big the effect of firm size, auditor characteristics, audit opinion, audit tenure, auditor turnover and earnings management to audit delay at manufacturing companies listed on Indonesia Stock Exchange period 2013-2016. The sample selection using purposive sampling method. Data analysis method used is quantitative approach by using multiple linear regression. Based on the research that has been done on the manufacturing sector companies listed on the Indonesia Stock Exchange, it can be concluded that firm size, auditor characteristics and audit tenure effect on audit delay. The size of the company and the ignorance of the auditor in understanding the client industry and the length of the auditor in auditing the financial statements, this resulted in the occurrence of audit delay. Meanwhile, audit opinion, auditor turnover and earnings management have no effect on audit delay.
FAKTOR-FAKTOR YANG MEMENGARUHI INDEKS HARGA SAHAM
Media Riset Akuntansi Vol 8, No 1 (2018): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

The research was intended to analyze how much influences of the Dow Jones index, Nikkei 225 index and Hang Seng index against Composite Stock Price Index. The population of this study is the Dow Jones index, Nikkei 225 index, Hang Seng index and Jakarta Composite Index from 2013 – 2016. Samples were selected by purposive sampling method using monthly adjusted closing data during January 2013 through June 2016. This research used multiple linear regression analysis to find out the effect of independent variables to dependent variable. The result shows that partially the Dow Jones indeks and Nikkei 225 index influence the Composite Stock Price Index significantly. The Hang Seng index does not significantly influence the Composite Stock Price Index. Overall Dow Jones indeks, Nikkei 225 indeks and Hang Seng index have significant effect to Composite Stock Index. This suggests external factors which are the movement of stocks in America, Japan and Hong Kong have an influence on the Composite Stock Price Index at IDX.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE
Media Riset Akuntansi Vol 8, No 1 (2018): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

The purpose of this study was to determine and analyze the effect of good corporate governance on tax avoidance as proxied by cash effective tax rates in banking companies listed on the IDX. The independent variable in this study is the proportion of institutional ownership, independent board of commissioners, managerial ownership, audit committee and audit quality. The population of this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2016. The sampling technique used was purposive sampling method, in order to obtain as many as 24 samples. This study uses a descriptive analysis method using the SPSS 23 program. The results show that institutional ownership, independent commissioners, and managerial ownership have no significant effect on tax avoidance. Meanwhile, the audit committee and audit quality have a significant effect on tax avoidance. The results of this study are expected to contribute to the field of financial accounting.
RASIO KEUANGAN DAN HARGA SAHAM
Media Riset Akuntansi Vol 8, No 1 (2018): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

This study aims to analyze and test the influence of some fundamental factors of financial ratios that can be used to make predictions of stock price changes. This research uses quantitative method by collecting secondary data from company's financial report which is registered in index of Consumer Goods Sector during period 2013-2016 at Indonesia Stock Exchange. This data is tested by analytical model using multiple linear regression. The results showed that the fundamental variables shown in the financial ratios of Earning Per Share, Debt to Equity Ratio, Return On Equity, Return On Assets simultaneously have a significant effect on stock price changes. Based on t-test results, separately shows the variable Return On Equity, Return On Asset has significant effect on stock price changes because the greater the ratio will result in high level of corporate earnings, while the variable Earning Per Share, Debt to Equity Ratio no significant effect.

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