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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 9, No 2 (2019): AGUSTUS" : 6 Documents clear
EVALUASI PENERAPAN TRANSFER PRICING DI PERUSAHAAN MANUFAKTUR : STUDI KASUS DI INDONESIA
Media Riset Akuntansi Vol 9, No 2 (2019): AGUSTUS
Publisher : Universitas Bakrie

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Abstract

This research attempts to analyze the tax treatment to transfer pricing transactions in the manufacturing company in Indonesia. Qualitative research methods that were used is descriptive. Data were collected by doing research content analysis and study documentation. The result of this research indicated that the company which is pointed out doing transfer pricing in Indonesia involved to loss in revenue from local taxes, this is because of the differences in tax rates among countries and make the company looking for a crack to gain advantage. Due to differences in tax rates have led to some companies that is suspected of commiting transfer pricing having a special relationship with the countries with a low tax rates.
FAKTOR-FAKTOR YANG MEMENGARUHI KUALITAS LAPORAN KEUANGAN
Media Riset Akuntansi Vol 9, No 2 (2019): AGUSTUS
Publisher : Universitas Bakrie

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Abstract

This study aims to examine the effect of applying accounting information systems, internal control systems, and accountability to the quality of financial reports at the Office of the General Elections Commission of the City of Jakarta, Central Jakarta Administration in providing the best information presented to the public so as to increase the level of public confidence in the quality of financial statements presented. The sampling technique in this study uses the census method. The analytical method used is SmartPLS to test hypotheses. The samples used in this study were eighty eight employees of the Office of the General Election Commission (KPU), members of the district election committee (PPK) and members of the voting committee (PPS) who had worked for at least five years at the Office of the General Election Commission of the City Administration Jakarta Center. The results of the study either simultaneously or partially support the hypothesis that the application of accounting information systems, internal controls, and accountability affects the quality of financial reports at the Office of the General Elections Commission of the City of Jakarta, Central Jakarta Administration.
PENGARUH FEE BASED INCOME DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL TERHADAP TINGKAT PROFITABILITAS
Media Riset Akuntansi Vol 9, No 2 (2019): AGUSTUS
Publisher : Universitas Bakrie

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Abstract

This study aims to determine the effect of fee-based income and operating expenses operating income on profitability. The sample of this study consisted of 20 state-owned commercial bank banking sector companies listed on the Indonesia Stock Exchange in 2013-2017. The method used in this research is multiple linear regression analysis. The results showed that fee-based income had no significant effect on profitability (ROA), operating expenses operating income had a significant negative effect on profitability, ROA and fee-based income and operating expenses operating income simultaneously had a significant effect on profitability variables (ROA).
PENGARUH KINERJA KEUANGAN DAN KEPEMILIKAN MANAJERIAL TERHADAP FINANCIAL DISTRESS
Media Riset Akuntansi Vol 9, No 2 (2019): AGUSTUS
Publisher : Universitas Bakrie

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Abstract

This study aims to analyze the effect of liquidity, profitability, leverage, managerial ownership on financial distress manufacturing companies listed on the Indonesia Stock Exchange. This study uses four independent variables namely liquidity, profitability, leverage, managerial ownership. While the dependent variable in this study is financial distress. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange during the period 2015-2017. The source of data in this study is to use secondary data. Purposive sampling is used as a sampling method and obtained as many as 78 samples over a period of three years. The analytical tool used is logistic regression analysis. The results showed that liquidity affected financial distress, while profitability, leverage, managerial ownership did not affect financial distress.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TIMELINESS LAPORAN KEUANGAN
Media Riset Akuntansi Vol 9, No 2 (2019): AGUSTUS
Publisher : Universitas Bakrie

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Abstract

The purpose of this study was to examine the effect of corporate governance mechanisms consisting of institutional ownership, independent commissioners, audit committees, KAP size and profitability on the timeliness of submitting the company's financial statements. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The sampling technique used is the purposive sampling method. There are 192 samples of companies that meet the criteria as research samples. The analytical method used to test the hypothesis is logistic regression analysis. The results showed that the audit committee had a significant positive effect on the timeliness of submitting financial statements. The results of this study also found that independent commissioners have a negative effect on the timeliness of financial report submission. Meanwhile, institutional ownership, KAP size, and profitability have no effect on the timeliness of financial report submission.
PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN KANTOR AKUNTAN PUBLIK, DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS LAPORAN KEUANGAN
Media Riset Akuntansi Vol 9, No 2 (2019): AGUSTUS
Publisher : Universitas Bakrie

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Abstract

This study aimed to analyze the effect of size of independent commissioners, the size of the audit committee, public accounting firm size, and independent auditors on the quality of financial statements in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. This study uses four independent variables, such a size of independent commissioners, the size of the audit committee, public accounting firm size, and independent auditors. Meanwhile, the dependent variable of this study is the quality of the financial report. This research use secondary data with a purposive sampling method. The sample used is 40 manufacturing companies and bringing the total sample of this study is 45 samples. Analysis instrument has been done by using multiple linear regressions analysis. Based on the results of research, it is known that the public accounting firm size and independent auditors on the quality of financial statements, the size of independent commissioners and the size of the audit committee is not related to the quality of financial statements.

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