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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 9, No 1 (2019): FEBRUARI" : 6 Documents clear
ANALISIS KONTRIBUSI PAJAK DAERAH ATAS PENDAPATAN ASLI DAERAH KOTA BEKASI
Media Riset Akuntansi Vol 9, No 1 (2019): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

Currently the Bekasi City Revenue Agency is actively making every effort so that the regional tax target in the Bekasi City Revenue can be realized as a whole. This study aims to determine the contribution, obstacles that occur in the collection, the level of effectiveness of local taxes and the determination of the target of original revenue Bekasi City in 2015-2017. Data collection was carried out primary and secondary by taking data from the Bekasi City Revenue Agency and conducting interviews with the Head of Department. Testing is done by means of descriptive analysis including contribution analysis, analysis of effectiveness and analysis of the determination of the target of Local Original Revenue. The results of this study indicate that the level of local tax contribution is very good because the amount exceeds 50%, obstacles in conducting party collection still always occur both in terms of members of the Regional Revenue Agency and from the community itself, the level of effectiveness for each tax sector can be said to be very effective because many have reached 100%. The Bekasi City Regional Tax consists of, Restaurant Tax, Hotel Tax, Entertainment Tax, Street Lighting Tax and Advertising Tax.
EVALUASI KINERJA PENGELOLAAN DANA ALOKASI KHUSUS FISIK BIDANG PENDIDIKAN
Media Riset Akuntansi Vol 9, No 1 (2019): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

This study aims to determine the performance of the management of the Special Allocation Fund – Physical for Education with a Value for Money approach, namely by measuring 3E (economic, efficiency, and effectiveness) in cities/regencies in Indonesia in 2017. The data collection method used is documentation. The data analysis technique used is quantitative descriptive analysis on economic, efficiency, effectiveness and costeffectiveness measurements.  The results of the study indicate that the performance of the management of Special Allocation Fund–Physical for Education in 2017 in terms of economic indicators included in the criteria of very economical; in terms of the efficiency indicators included in the highly efficient criteria; in terms of the effectiveness indicators included in the effective criteria; in terms of cost effectiveness indicators included in the cost-effective criteria.
FAKTOR-FAKTOR YANG MEMENGARUHI OPINI AUDIT GOING CONCERN
Media Riset Akuntansi Vol 9, No 1 (2019): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

This study aims to determine the effect of debt default, company size, company growth, and the size of a public accounting firm on a going concern audit opinion. Secondary data used in this study, in the form of audits of mining companies listed on the Indonesia Stock Exchange for the period 2014 to 2017. Samples were obtained by purposive sampling method with the final number of 72 samples. This study uses logistic regression analysis as a hypothesis test with the SPSS 23 program application. Based on the results of research that has been done it can be concluded that debt default and company growth affect the going concern audit opinion, while the size of the company and the size of the public accounting firm does not affect the audit opinion going concern.
PENGARUH IDENPENDENSI, PENGALAMAN, DAN WORK-LIFE BALANCE AUDITOR TERHADAP KUALITAS LABA
Media Riset Akuntansi Vol 9, No 1 (2019): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

This research is intended to obtain the evidence of the influence of auditors’ independency, knowledge, work experience, and work-life balance on audit quality. This research belongs to quantitative research. This research utilized primary data which was collected by using questionnaires and measured by the Likert scale. The amount of samples in this research were 49 respondents that selected by using purposive sampling method. These respondents were auditors who conducted the examination function on Badan Pemeriksa Keuangan Republik Indonesia. The data analysis techniques in this research used multiple linear regression which processed by using SPSS 23 for Windows. It could be inferred that (1) auditors independency affected audit quality, (2) auditors knowledge affected audit quality, (3) auditors work experience affected audit quality, (4) auditors work-life balance did not affect audit quality.
PENGARUH KINERJA KEUANGAN DAN UMUR PERUSAHAAN TERHADAP MODAL INTELEKTUAL
Media Riset Akuntansi Vol 9, No 1 (2019): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

This study aims to determine the effect of financial performance, firm size and firm age on intellectual capital disclosure. The variables used to measure financial performance are leverage and profitability. The sample of this study consisted of 111 banking sector companies listed on the Indonesia Stock Exchange in 2015-2017. The method used in this research is multiple linear regression analysis. The results showed that leverage, profitability and firm size had no effect on intellectual capital disclosure. Meanwhile, the age of the company has a positive effect on the disclosure of intellectual capital.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN
Media Riset Akuntansi Vol 9, No 1 (2019): 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 structure and firm ownership on firm value. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2017. The sampling technique used is the purposive sampling method. The number of samples in this study were 108 samples. This study uses a descriptive analysis method using the SPSS 23 program. Based on the results of hypothesis testing, it shows that independent commissioners, institutional ownership, and the board of directors have a significant influence on firm value. Meanwhile, managerial ownership and audit committee have no effect on firm value. The results of this study are expected to contribute to the field of financial accounting.

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