cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota adm. jakarta selatan,
Dki jakarta
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 11, No 2 (2021): AGUSTUS" : 6 Documents clear
DAMPAK PEMBERIAN INSENTIF PAJAK DAN TAX ALLOWANCE ATAS INVESTASI DAN RASIO PAJAK DI INDONESIA
Media Riset Akuntansi Vol 11, No 2 (2021): AGUSTUS
Publisher : Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the impact on investment and tax ratios in Indonesia after the issuance of the Minister of Finance Regulation Number 150/PMK.010/2018 concerning tax holidays and Government Regulation Number 78 of 2019 concerning tax allowances. The research method used is descriptive qualitative with data collection techniques in the form of archive studies. This study uses secondary data sources taken from data sources published by government agencies and non-governmental institutions of the Indonesian state regarding tax incentives, investment and tax ratios. The results of this study indicate that after the implementation of the tax holiday and tax allowance policies, investment in Indonesia has increased. However, the implementation of tax holidays and tax allowances has not been able to increase the tax ratio in Indonesia because the provision of income tax reductions and exemptions affects tax revenue which has a direct impact on the tax ratio in Indonesia.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN
Media Riset Akuntansi Vol 11, No 2 (2021): AGUSTUS
Publisher : Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purposes of this research to analyze the effects of size, profitability, growth, leverage, and dividend policy on firm value. The company has long-term goals in order to prosper its shareholders. This goal can be achieved by increasing the value of the company which is reflected in the value of shares in the stock market. Given the importance of corporate value for the company's survival, this research is interesting to do. The population in this study were companies in the agriculture sector which were listed on the Indonesia Stock Exchange (BEI) for the period 2014-2019. The sampling technique in this study was purposive sampling. Based on this method obtained a sample size of 78. Processing and data analysis in this study using multiple linear regression. Result of research indicated that firm growth and dividend policy had no effect whereas company size and leverage influences negatively, and profitability influences positively to firm value
PENGARUH BESARAN DANA INSENTIF DAERAH, TINGKAT KEMANDIRIAN DAERAH DAN RASIO BELANJA MODAL TERHADAP TINGKAT TRANSPARANSI PENGELOLAAN KEUANGAN PEMERINTAH DAERAH
Media Riset Akuntansi Vol 11, No 2 (2021): AGUSTUS
Publisher : Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The existence mixed results and the phenomenon of the low transparency of local government financial management encourages researchers to re-examine the factors that affect the transparency of local government financial management. This study aims to determine the effect of the amount of regional incentive funds, the level of regional independence and the ratio of regional capital expenditures on the level of transparency of local government financial management on the local government website. The population of this research is all district and city governments in Indonesia who received the Regional Incentive Funds for the 2019 Fiscal Year in the amount of 311 local governments. The sampling technique used was purposive sampling. Based on this method, a sample size of 282 was obtained. The data analysis method used multiple linear regression analysis (multiple regression). The results showed that the amount of regional incentive funds had a positive effect on the level of transparency of local government financial management, while the level of independence and capital expenditure ratios had no effect on the level of transparency of local government financial management.
PENGARUH KINERJA KEUANGAN TERHADAP AUDIT DELAY
Media Riset Akuntansi Vol 11, No 2 (2021): AGUSTUS
Publisher : Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine and analyze the effect of firm size, solvency, and profitability on audit delay. The population of this study is the sector of trade, services, and investment companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The sampling technique used is the purposive sampling method every year from 2015 to 2018. The total of 112 samples of companies were obtained in this study during the research period. This study uses multiple linear regression analysis. The results showed that firm size and profitability had a negative effect on audit delay, while solvency had no effect on audit delay.
PENGARUH KINERJA KEUANGAN, KUALITAS AUDIT, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA
Media Riset Akuntansi Vol 11, No 2 (2021): AGUSTUS
Publisher : Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze the effect of company size, profitability, leverage, and audit quality on earnings management. This study uses four independent variables, namely profitability, firm size, leverage and audit quality. While the dependent variable in this study is earnings management. The population of this study is the transportation subsector companies listed on the Indonesia Stock Exchange in the period 2016-2019. The sampling technique used in this study was purposive sampling. By using the smpling technique, 72 research samples were obtained. Data analysis was performed using multiple linear regression test. Based on the results of the study, it shows that company size, profitability, and audit quality have no effect on earnings management. Meanwhile, leverage has an effect on earnings management.
PENGUJIAN MINAT MAHASISWA AKUNTANSI UNIVERSITAS BAKRIE MENGGUNAKAN THEORY PLANNED OF BEHAVIOR
Media Riset Akuntansi Vol 11, No 2 (2021): AGUSTUS
Publisher : Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine attitude toward the behaviour, subjective norms, perceived behavioural control and the level of education of the intention of accounting students at Universitas Bakrie for a career as a public accountant. The hypothesis is built using the Theory of Planned Behavior (TPB). The population in this research is the active S1 regular students of accounting studies at Universitas Bakrie in 2016-2019. Data collection techniques using a web-based questionnaire, through purposive sampling. Processing and data analysis in this study uses multiple linear regression. The results showed that the variables of attitude toward behaviour, subjective norms, and perceived behavioural control, positively influenced the intention of accounting students at Bakrie University for a career as a public accountant. In comparison, the study level variable does not affect the importance of considering students at Universitas Bakrie to pursue a career as a public accountant.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol 12, No 2 (2022): AGUSTUS Vol 12, No 1 (2022): FEBRUARI Vol 11, No 2 (2021): AGUSTUS Vol 11, No 1 (2021): FEBRUARI Vol 10, No 2 (2020): AGUSTUS Vol 10, No 1 (2020): FEBRUARI Vol 9, No 2 (2019): AGUSTUS Vol 9, No 1 (2019): FEBRUARI Vol 8, No 2 (2018): AGUSTUS Vol 8, No 1 (2018): FEBRUARI Vol 7, No 2 (2017): Agustus Vol 7, No 1 (2017): Februari Vol 6, No 2 (2016): Agustus Vol 6, No 1 (2016): Februari Vol 5, No 2 (2015): Agustus Vol 5, No 1 (2015): Februari Vol 4, No 2 (2014): Agustus Vol 4, No 1 (2014): Februari Vol 3, No 2 (2013): Agustus Vol 3, No 1 (2013): Februari Vol 2, No 2 (2012): Agustus Vol 2, No 1 (2012): Februari Vol 1, No 2 (2011): Agustus Vol 1, No 1 (2011): Februari More Issue