2024-03-29T12:19:33Z
http://journal.bakrie.ac.id/index.php/journal_MRA/oai
oai:journal.bakrie.ac.id:article/2281
2022-07-20T03:17:33Z
journal_MRA:ART
ANALISIS PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN KAS, DAN PERPUTARAN PERSEDIAAN TERHADAP NILAI CURRENT RATIO
Yunita, Regina; Universitas Bakrie
Argamaya, Argamaya; Universitas Bakrie
This study aims to determine the effect of working capital turnover, cash turnover, and inventory turnover on the current ratio. The sample used in this study is the PT Tiga Pilar Sejahtera Food company's financial statements for 6 years (12 semesters) starting from 2010 to 2015, so the total observations in this study are 48 observations by processing data using the Eviews 6 program. The method used in this study is multiple linear regression analysis. The results of this study indicate that working capital turnover has an effect on the current ratio, cash turnover has no effect on the current ratio and inventory turnover has an effect on the current ratio.
Universitas Bakrie
2022-07-18
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2281
Media Riset Akuntansi; Vol 7, No 2 (2017): Agustus; 137-153
en
oai:journal.bakrie.ac.id:article/2283
2022-07-20T03:17:33Z
journal_MRA:ART
DETERMINAN HARGA SAHAM
Zulkarnain, Iskandar; Universitas Bakrie
Susilo, Tri Pudjadi; Universitas Bakrie
This study aimed to analyze the factors that affect the price of shares in mine companies listed on the Indonesia Stock Exchange in 2011-2015.The population of this study is mining industry for periods 2011-2015. Samples were selected by purposive sampling method using yearly data during 2011 to 2015 in order to obtain 40 samples. This study uses descriptive analysis method, the classical assumption (test for normality, heterocedasticity, multicollinearity test, and autocorrelation test ), a hypothesis testing ( t-test ( partial)), test the coefficient of determination ( R ²) and multiple regression analysis) by using theprogram SPSS 20 . The Hypothesis testing results show that the Current Ratio and Earning Per share partially positive effect on stock price. While Debt to Equity Ratio partially has no impact on stock price.
Universitas Bakrie
2022-07-18
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2283
Media Riset Akuntansi; Vol 7, No 2 (2017): Agustus; 154-173
en
oai:journal.bakrie.ac.id:article/2285
2022-07-20T03:17:33Z
journal_MRA:ART
FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSHAAN DALAM MELAKUKAN AUDITOR SWITCHING
Arifin, Bayu; Universitas Bakrie
Auditor switching, audit opinion, financial distress, and audit delay.
This research aims to analyze the factors that influence the company to auditor switching in Indonesia. The metode sampling in this research used is purposive sampling. According to the result of research that had been done on manufacturing company that listed in Indonesia Stock Exchange, we can concludes that previous year’s audit opinion and financial distress didn’t have influences on auditor switching, while audit delay have influences on auditor switching. Auditor opinion variable didn’t have influences is suspected because the company are avoiding the risk of opinion shopping. Financial distress didn’t have any influences is suspected because the cost of start-up from a new auditor is relatively expensive. An influential audit delay is thought to be due to the length of time the completion of the independent audit report.
Universitas Bakrie
2022-07-18
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2285
Media Riset Akuntansi; Vol 7, No 2 (2017): Agustus; 174-191
id
oai:journal.bakrie.ac.id:article/2286
2022-07-20T03:17:33Z
journal_MRA:ART
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM
Fitriani, Meta; Universitas Bakrie
Sekarkami, Ratih
return on equity, earnings per share, debt to equity ratio and stock price
exchange, especially the mining sector. This study also aims to determine the effect of return on equity, earnings per share and debt to equity ratio of stock prices in mining companies listed on the Indonesia Stock Exchange period 2012-2015. The research method used in this research is descriptive analysis. Sources of data used in this study is the publication data of annual financial reports of mining industry companies listed on the stock exchange Indonesia.Based on the test results found ROE and EPS value significantly influence on stock prices which means a direct relationship with the stock price of mining sector companies.While for the test results DER value found no significant effect on stock prices which means the relationship is not in line with the stock price of mining sector companies.
Universitas Bakrie
2022-07-18
Peer-reviewed Article
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2286
Media Riset Akuntansi; Vol 7, No 2 (2017): Agustus; 192-213
en
oai:journal.bakrie.ac.id:article/2287
2022-07-20T03:17:33Z
journal_MRA:ART
PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN
Grace, Grace; Universitas Bakrie
Safitri, Herdita Fauzia Safitri
Audit Committee Meeting Frequency, Audit Committee Size, Board of Commissioners Meeting Frequency, Company Value and Proportion of Independent Commissioners
The purpose of this study was to determine and analyze the effect of the proportion of independent commissioners, the frequency of board of commissioners' meetings, the size of the audit committee, and the frequency of audit committee meetings on firm value. The population of this study is the property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2015. The sampling technique used was purposive sampling method, in order to obtain as many as 63 samples. This study uses a descriptive analysis method using the SPSS 23 program. The results show that the proportion of independent commissioners, the frequency of board of commissioners' meetings, and the frequency of audit committee meetings have no effect on firm value. While the size of the audit committee has a significant effect on firm value. The results of this study are expected to contribute to the field of financial accounting.
Universitas Bakrie
2022-07-18
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2287
Media Riset Akuntansi; Vol 7, No 2 (2017): Agustus; 214-236
en
oai:journal.bakrie.ac.id:article/2288
2022-07-20T03:17:33Z
journal_MRA:ART
PERAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY ATAS KINERJA KEUANGAN PERUSAHAAN
Andriyaka, Hizraka; Universitas Bakrie
Pratiwi, Monica Weni; Universitas Bakrie
Corporate Social Responsibility Disclosure, Return On Assets, Return on Equity, Operating Profit Margin, Net Profit Margin.
This study aimed to examine the effect of Corporate Social Responsibility disclosure to financial performance of mining companies listed in Indonesia Stock Exchange from 2011-2015, whereas the company's financial performance is measured by Return On Assets, Return on Equity, Operating Profit Margin, and Net Profit Margin. The population of this study is all mining companies listed in Indonesia Stock Exchange from 2011-2015. The sample used in this study is 37 samples as a result of elimination by using purposive sampling, in which 3 removed samples are outliers. The method used in analyzing data is multiple regression analysis. Corporate Social Responsibility disclosure is measured by CSR Rating System of Global Reporting Initiative Index 2002, modified by Sutantoputra (2008). This study concludes that Corporate Social Responsibility affects only the Operating Profit Margin. Meanwhile, Corporate Social Responsibility does not affect Return On Assets, Return On Equity, and Net Profit Margin. The results of this study suggested that 2015 was the worst year for the mining sector in Indonesia. This is caused by the decrease of commodity prices in the mining sector and also the high level of debt incurred by mining companies. This is the reason why mining companies in Indonesia do not earn optimum operating income and/or net income, thus those companies do not maximize the disclosure of CSR in presenting annual report.
Universitas Bakrie
2022-07-18
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2288
Media Riset Akuntansi; Vol 7, No 2 (2017): Agustus; 237-262
en
oai:journal.bakrie.ac.id:article/2336
2022-08-03T09:30:24Z
journal_MRA:ART
EVALUASI PENERAPAN TRANSFER PRICING DI PERUSAHAAN MANUFAKTUR : STUDI KASUS DI INDONESIA
Fahira, Fellysa; Universitas Bakrie
Accounting
Transfer Pricing, tax receipts, tax rates, special relationship
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.
Universitas Bakrie
2022-08-03
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2336
Media Riset Akuntansi; Vol 9, No 2 (2019): AGUSTUS; 141-160
IND
oai:journal.bakrie.ac.id:article/2338
2022-08-03T09:30:24Z
journal_MRA:ART
FAKTOR-FAKTOR YANG MEMENGARUHI KUALITAS LAPORAN KEUANGAN
Wibowo, Wisnu Harviano; Universitas Bakrie
Kirana, Indu; Universitas Bakrie
Accounting
Accounting Information Systems, Internal Control, Accountability, Quality of Financial Statements
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.
Universitas Bakrie
2022-08-03
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2338
Media Riset Akuntansi; Vol 9, No 2 (2019): AGUSTUS; 161-186
IND
oai:journal.bakrie.ac.id:article/2291
2022-07-27T03:16:01Z
journal_MRA:ART
ANALISIS KONTRIBUSI PAJAK DAERAH ATAS PENDAPATAN ASLI DAERAH KOTA BEKASI
Nofitasari, Dewi; Universitas Bakrie
Local Tax, Local Revenue, Contribution, Effectiveness, Targeting
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.
Universitas Bakrie
2022-07-27
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2291
Media Riset Akuntansi; Vol 9, No 1 (2019): FEBRUARI; 1-14
id
oai:journal.bakrie.ac.id:article/2292
2022-07-27T03:16:01Z
journal_MRA:ART
EVALUASI KINERJA PENGELOLAAN DANA ALOKASI KHUSUS FISIK BIDANG PENDIDIKAN
Lathifah, Fedhina; Universitas Bakrie
Ramdani, Dani
Performance Evaluation, Value for Money, Special Allocation Fund
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.
Universitas Bakrie
2022-07-27
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2292
Media Riset Akuntansi; Vol 9, No 1 (2019): FEBRUARI; 15-38
en
oai:journal.bakrie.ac.id:article/2293
2022-07-27T03:16:01Z
journal_MRA:ART
FAKTOR-FAKTOR YANG MEMENGARUHI OPINI AUDIT GOING CONCERN
Aprillia, Dwi; Universitas Bakrie
Atari, Erliana
Hermiyetti, Hermiyetti
company size, company growth, debt default, going concern audit opinion, size of public accounting firm
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.
Universitas Bakrie
2022-07-27
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2293
Media Riset Akuntansi; Vol 9, No 1 (2019): FEBRUARI; 39-62
en
oai:journal.bakrie.ac.id:article/2294
2022-07-27T03:16:01Z
journal_MRA:ART
PENGARUH IDENPENDENSI, PENGALAMAN, DAN WORK-LIFE BALANCE AUDITOR TERHADAP KUALITAS LABA
Muthmaina, Soraya; Universitas Bakrie
Djuitaningsih, Tita
Auditors independency, auditors knowledge, auditors work experience, auditors work-life balance, audit quality
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.
Universitas Bakrie
2022-07-27
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2294
Media Riset Akuntansi; Vol 9, No 1 (2019): FEBRUARI; 63-90
en
oai:journal.bakrie.ac.id:article/2295
2022-07-27T03:16:01Z
journal_MRA:ART
PENGARUH KINERJA KEUANGAN DAN UMUR PERUSAHAAN TERHADAP MODAL INTELEKTUAL
Dewanti, Inocentia Talita; Universitas Bakrie
Arfianti, Riska Indri
Pratiwi, Monica Weni; Universitas Bakrie
firm age, financial performance, intellectual capital
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.
Universitas Bakrie
2022-07-27
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2295
Media Riset Akuntansi; Vol 9, No 1 (2019): FEBRUARI; 91-110
en
oai:journal.bakrie.ac.id:article/2296
2022-07-27T03:16:01Z
journal_MRA:ART
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN
Supardi, Diana; Universitas Bakrie
Rachmawati, Desy
Susilo, Tri Pudjadi; Universitas Bakrie
GCG, Institutional Ownership, Managerial Ownership, Independent Commissioner, Audit Quality, and Company Value
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.
Universitas Bakrie
2022-07-27
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2296
Media Riset Akuntansi; Vol 9, No 1 (2019): FEBRUARI; 111-136
id
oai:journal.bakrie.ac.id:article/2301
2022-07-30T01:47:18Z
journal_MRA:ART
FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA
Yunita, Ayu Ratna Puja; Universitas Bakrie
Sahera, Ahda Mufida; Universitas Bakrie
Commissioner Independent, Earnings Management, Firm Size, Leverage and Profitability
Commissioner Independent, Earnings Management, Firm Size, Leverage and Profitability
Earnings management is management of behavior for profit in accordance with his wishes and actions taken by management. This research aims to test and analyze firm size, profitability, leverage, and commissioner independent on earning management. The population in this study was the Mining Company which was listed on the Indonesia Stock Exchange in the period 2015- 2018, which amounted to 168 companies and the sample used amounted to 56 companies. The sampling technique used in the study was the purposive sampling method. The analytical method used is multiple linear regression using SPSS 24 software. The results show that the profitability the earnings management. While firm size, leverage, and commissioner independent have no effect on earnings managem
Universitas Bakrie
2022-07-29
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2301
Media Riset Akuntansi; Vol 10, No 1 (2020): FEBRUARI; 1-22
en
oai:journal.bakrie.ac.id:article/2302
2022-07-30T01:47:18Z
journal_MRA:ART
FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN INTERNET FINANCIAL REPORTING
Monica, Dea; Universitas Bakrie
Amarilia, Indah Octavia; Universitas Bakrie
Argamaya, Argamaya; Universitas Bakrie
Pratiwi, Monica Weni; Universitas Bakrie
Internet Financial Reporting, Profitability, Leverage, Liquidity, Company Size.
Internet Financial Reporting, Profitability, Leverage, Liquidity, Company Size.
This study aims to examine the effect of profitability, leverage, liquidity, company size, listing age, and public ownership of shares on internet financial reporting disclosures. The population in this study are various industrial sector manufacturing companies listed on the Indonesia Stock Exchange in the 2016- 2018 period, amounting to 144 companies. The sampling technique used was purposive sampling method. Based on these methods a sample of 87 companies was obtained. The data method used is multiple linear regression method using SPSS version 24 software. The results show that profitability, liquidity, company size, and public ownership affect the disclosure of internet financial reporting, while leverage and listing age do not affect the disclosure of internet financial reporting
Universitas Bakrie
2022-07-29
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2302
Media Riset Akuntansi; Vol 10, No 1 (2020): FEBRUARI; 23-54
en
oai:journal.bakrie.ac.id:article/2304
2022-07-30T01:47:18Z
journal_MRA:ART
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN
Johana, Janet; Universitas Bakrie
Djuitaningsih, Tita; Universitas Bakrie
The Integrity of financial statements, Independent commissioner size, Audit committee size, Institutional ownership, Managerial ownership, and Leverage..
The purpose of this research to examine the effect of corporate governance mechanism and leverage of integrity financial statements. Corporate governance mechanism are proxy by variable independent commissioner size, audit committee size, institutional ownership, managerial ownership. The population in this study are companies listed on the Indonesia Stock Exchange in the period 2015-2018. The sampling technique in this study using purposive sampling method. The analytical method used multiple linear regression analysis method. The results show that the size of independent commissioners, the size of the audit committee, and managerial ownership influence the integrity of financial statements. Institutional ownership and leverage have no effect on the integrity of financial statements.
Universitas Bakrie
2022-07-29
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2304
Media Riset Akuntansi; Vol 10, No 1 (2020): FEBRUARI; 55-74
en
oai:journal.bakrie.ac.id:article/2305
2022-07-30T01:47:18Z
journal_MRA:ART
PENGUJIAN FINANCIAL STATEMENT FRAUD MENGGUNAKAN FRAUD DIAMOND
Fitrianingrum, Wahyu; Universitas Bakrie
Mahadi, Mukh Shakrin Kholid; Universitas Bakrie
Susilo, Tri Pudjadi; Universitas Bakrie
financial statement, fraud, fraud diamond
This study aims to examine the effect of diamond fraud with financial stability proxies, financial targets, ineffective monitoring, total assets accruals and change in directors on financial statement fraud. The sampling technique used was purposive sampling method and based on this method, a sample size of 114 was obtained from Infrastructure, Utilities, and Transportation Sector Companies listed on the Indonesia Stock Exchange for the 2015-2018 period. The data analysis method used is multiple linear regression analysis. The results of the study prove that financial stability has a negative effect on financial statement fraud, financial targets have a positive effect on financial statement fraud, ineffective monitoring has a positive effect on financial statement fraud, total assets accruals have no effect on financial statement fraud, and change in director has no effect on financial statements. fraud
Universitas Bakrie
2022-07-29
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2305
Media Riset Akuntansi; Vol 10, No 1 (2020): FEBRUARI; 75-94
en
oai:journal.bakrie.ac.id:article/2306
2022-07-30T01:47:18Z
journal_MRA:ART
PERAN MEKANISME CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN REPUTASI KANTOR AKUNTAN PUBLIK ATAS MANAJEMEN LABA
Fauziah, Dilla; Universitas Bakrie
Aulia, Hanifa
Herimyetti, Herimyetti; Universitas Bakrie
Earning Managements, Corporate Governance, Firm Size, and Reputation of a Public Accounting Firm
This study aims to determine and analyze the effect of corporate governance mechanisms (institutional ownership, managerial ownership, independent commissioners, and audit committees), firm size, and the reputation of public accounting firms on earnings management as proxied by discretionary accruals. The population in this study were 56 mining companies listed on the Indonesia Stock Exchange in 2015-2018. The sampling technique used was purposive sampling method, so as many as 14 samples were obtained. This study uses multiple linear regression analysis using the SPSS 24 program. The results show that managerial ownership has a significant positive effect on earnings management. Meanwhile, institutional ownership, independent board of commissioners, audit committee, firm size and reputation of public accounting firm have no significant effect on earnings management.
Universitas Bakrie
2022-07-29
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2306
Media Riset Akuntansi; Vol 10, No 1 (2020): FEBRUARI; 95-120
en
oai:journal.bakrie.ac.id:article/2307
2022-07-30T01:47:18Z
journal_MRA:ART
PERANAN AKUNTAN PUBLIK ATAS KEPATUHAN PAJAK
Brilliant, Hamdi; Universitas Bakrie
Tax Compliance, Tax Compliance Management Strategy, Large Taxpayers, and Public Accountants
This study aims to analyze the role of the Public Accountant related to Tax Compliance and analyze the strategies used by the Tax Office of the Big Taxpayer II to manage the compliance of the registered Big Taxpayer. The research method used is descriptive qualitative data collection techniques in the form of content analysis. This study uses secondary data published by Indonesian state government agencies that formulate and implement tax compliance, namely the Directorate General of Taxes. The results of this study indicate that Public Accountants play an important role in increasing tax compliance from taxpayers; Large Taxpayer Service Office II implements all the strategies that have been formulated in managing tax compliance from taxpayers; and the strategy implemented by the Large Taxpayer Service Office II has a quite positive impact on taxpayers in the territory of the Large Taxpayer II.
Universitas Bakrie
2022-07-29
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2307
Media Riset Akuntansi; Vol 10, No 1 (2020): FEBRUARI; 121-134
en
oai:journal.bakrie.ac.id:article/2308
2022-08-01T06:10:52Z
journal_MRA:ART
ANALISIS KETEPATWAKTUAN TIM AUDIT DALAM MENYELESAIKAN LAPORAN AUDIT
Rahmanu, Abdilan; Universitas Bakrie
Khasanah, Juliany Rokhmatul; Universitas Bakrie
Nadya, Eliza Putri; Universitas Bakrie
Auditor competency, workload, turnover intention, complexity of client company operations
Auditor competency, workload, turnover intention, complexity of client company operations
This study aims to analyze internal factors and any external factors that influence the timeliness of KAP Crowe's audit team and how these factors influence the timeliness of KAP Crowe's audit team in completing client audit reports in 2018. This study uses triangulation methods between library research, observation and interview. The results of this study are a list of 44 KAP Crowe client companies listed on the Indonesia Stock Exchange in 2018 that experienced audit report lags and a list of KAP Crowe client companies that experienced delays in reporting their financial statements on the Indonesia Stock Exchange in 2018. In addition, the results of the research This emphasizes that internal factors which consist of the preparation of an audit plan based on SPAP, auditor competency, workload, turnover intention and external factors consisting of the complexity of the client company's operations and client company size negatively impacts the audit team's timeliness in completing audit reports KAP Crowe client in 2018.
Universitas Bakrie
2022-09-28
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2308
Media Riset Akuntansi; Vol 10, No 2 (2020): AGUSTUS; 139-158
IND
oai:journal.bakrie.ac.id:article/2309
2022-08-01T06:10:52Z
journal_MRA:ART
DETERMINAN AUDIT DELAY
Fitriasari, Nurrohmah; Universitas Bakrie
Djuitaningsih, Tita; Universitas Bakrie
Accounting
Application of International Financial Reporting Standards, Audit Delay, Auditor Substitution, Company Size, and Size of Public Accountant Office
This study aims to discuss the influence size of company, size of the public accounting firm, implementation of international financial reporting standards, and auditor changes to audit delay. The population of this study is mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2015- 2018 amounting to 200. The sample selection method used is purposive sampling method. Based on these methods a sample size of 88 was obtained. Data analysis method uses multiple linear regression analysis with SPSS software version 25. Data analysis method uses multiple linear regression analysis (multiple regression analysis) with SPSS software version 25. The results of this study indicate that the size of the Public Accounting Firm has a negative effect on Audit Delay, while the Company Size, Application of International Financial Reporting Standards, and Auditor Substitution has no effect Audit Delay.
Universitas Bakrie
2022-09-28
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2309
Media Riset Akuntansi; Vol 10, No 2 (2020): AGUSTUS; 159-182
IND
oai:journal.bakrie.ac.id:article/2310
2022-08-01T06:10:52Z
journal_MRA:ART
FAKTOR-FAKTOR YANG MEMENGARUHI KEBIJAKAN HUTANG
Alfiah, Syifa; Universitas Bakrie
Wati, Rizka; Universitas Bakrie
Accounting
The purpose of this study was to examine the factors that affect debt policy. In this study, the population were all manufacturing companies that basic and chemical sectors which were listed on the Indonesia Stock Exchange (IDX) during 2016-2018. The sampling technique was purposive sampling. Based on method, the sample was 66 companies and The research model used is a quantitative research model using with secondary data. This study used a multiple linear regression analysis. The results showed that profitability and company size effect on debt policy, meanwhile the dividend policy and asset structure does not effect on debt policy. The result show that the lower the dividend policy, meanwhile the asset structure the result show that how many fixed assets owned by the company will not affect the debt policy.
Universitas Bakrie
Debt policy, dividend policy, asset structure, profitability, company size
2022-09-28
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2310
Media Riset Akuntansi; Vol 10, No 2 (2020): AGUSTUS; 183-202
en
oai:journal.bakrie.ac.id:article/2311
2022-08-01T06:10:52Z
journal_MRA:ART
FAKTOR-FAKTOR YANG MEMENGARUHI KONSERVATISME AKUNTANSI
Abdurrahman, Syarief; Universitas Bakrie
Anggriani, Dessy Mega; Universitas Bakrie
Pratiwi, Monica Weni; Universitas Bakrie
Accounting
Accounting Conservatism, Financial Distress, Firm Size, Leverage, and Profitability audit risk, review procedures and quality control, professional commitment, materiality
This research aims to examine and analyze the effect of financial distress, firm size, leverage, and profitability on accounting conservatism. The population in this study are Miscellaneous Industrial Sector Manufacturing Companies listed on the Indonesia Stock Exchange in 2016 - 2018 which amounted to 132 companies and the sample used amounted to 72 companies. The sampling technique used in the study was the purposive sampling method. The analytical method used is multiple linear regression using SPSS 25 software. The results show that the ratio of firm size and leverage influences accounting conservatism. While financial distress and profitability do not affect accounting conservatism.
Universitas Bakrie
2022-09-28
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2311
Media Riset Akuntansi; Vol 10, No 2 (2020): AGUSTUS; 202-218
IND
oai:journal.bakrie.ac.id:article/2312
2022-08-01T06:10:52Z
journal_MRA:ART
PENGARUH KINERJA KEUANGAN TERHADAP MANAJEMEN LABA
Triyulianto, Toni; Universitas Bakrie
Rahmad, Budiman; Universitas Bakrie
Susilo, Tri Pudjadi; Universitas Bakrie
Accounting
earnings management, dividend payments, profitability, and leverage
This study aims to examine the effect of dividend payments, profitability, and leverage on earnings management. The study population was LQ45 companies listed on the Indonesia Stock Exchange in 2016-2018, totaling 135 companies. The sampling technique uses purposive sampling method. Based on the sample size technique obtained 54. The method of data analysis uses multiple linear regression analysis with SPSS. The results show that dividend payments negatively affect earnings management; Leverage has a positive effect on earnings management, while profitability has no effect on earnings management
Universitas Bakrie
2022-09-28
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2312
Media Riset Akuntansi; Vol 10, No 2 (2020): AGUSTUS; 219-234
IND
oai:journal.bakrie.ac.id:article/2313
2022-08-01T06:10:52Z
journal_MRA:ART
PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN
Dafi, Agnestasya; Universitas Bakrie
Atikah, Shafiyah; Universitas Bakrie
Hermiyetti, Hermiyetti; Universitas Bakrie
Accounting
This study aims to examine the effect of corporate governance mechanisms, firm size, and leverage on the integrity of financial statements. The sample used is 45 companies, consisting of State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) in 2015-2018. The data analysis method used is multiple linear regression analysis. The results of the study prove that institutional ownership has no effect on the integrity of financial statements, managerial ownership has no effect on the integrity of financial statements, independent commissioners affect the integrity of financial statements, firm size affects the integrity of financial statements and leverage has an effect on the integrity of financial statements.
Universitas Bakrie
corporate governance, firm size, integrity of financial statements, leverage
2022-09-28
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2313
Media Riset Akuntansi; Vol 10, No 2 (2020): AGUSTUS; 235-258
IND
oai:journal.bakrie.ac.id:article/2314
2022-08-01T08:50:26Z
journal_MRA:ART
ANALISIS PENERAPAN, PERHITUNGAN, PEMBAYARAN DAN PELAPORAN PPH PASAL 22 ATAS PEMBELIAN BARANG
Anggriani, Dessy Mega; Universitas Bakrie
Accounting
Treasurer, Taxes
This study aims to analyze the application of the calculation, payment and reporting of Article 22 Income Tax on the purchase of goods by the Central Government Expenditure Treasurer, namely the Directorate General of Legislation for Fiscal Year 2019. The research method used is descriptive qualitative with data collection techniques in the form of interviews and documentation. This study uses secondary data sources taken from data that has been published by government institutions, namely the Directorate General of Legislation under the auspices of the Ministry of Law and Human Rights of the Republic of Indonesia. Data analysis techniques include data collection, compilation of information, and drawing conclusions. The results of this study indicate that the application of the calculation, payment, and reporting of Income Tax Article 22 on the purchase of goods by the Government Expenditure Treasurer at the Directorate General of Legislation and Regulations has not been implemented in accordance with the Regulation of the Minister of Finance Number 34/PMK.010/2017 concerning Collection of Income Tax Article 22 in connection with Payment for Delivery of Goods and Activities in the Import Sector or Business Activities in Other Fields.
Universitas Bakrie
2022-08-01
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2314
Media Riset Akuntansi; Vol 11, No 1 (2021): FEBRUARI; 1-16
IND
oai:journal.bakrie.ac.id:article/2315
2022-08-01T08:50:26Z
journal_MRA:ART
ANALISIS PENERIMAAN PPN DAN PPnBM UNTUK MENINGKAT PENDAPATAN NEGARA
Mardikwati, Khairun Nisa Nurmala; Universitas Bakrie
Putri, Wulan Aulia; Universitas Bakrie
Pratiwi, Monica Weni; Universitas Bakrie
Accounting
State Budget, state revenue, PPN and PPnBM, obstacles, government efforts
The object of this research is to analyze the role of PPN and PPnBM in an effort to increase state revenue and to analyze the government’s efforts to overcome the obstacles experienced in order to increase state revenue from the taxation sector. The methods used are documentation, library research and interviews. The data used is the official data in the form of the State Budget published by the Ministry of Finance, Directorate General of Taxes on its official website. The results of the research that have been carried out show that since the initial introduction and implementation of PPN and PPnBM revenues in 1985, tax revenues of the types of PPN and PPnBM have always contributed greatly to state revenues. This is because PPN and PPnBM have a strategic role and position for tax revenue with the amount of achievement that continues to increase every year. PPNand PPnBM types of taxes have a very important role for taxation, because PPNand PPnBM revenues have contributed 30-40% of total tax revenue. In order to increase state revenue, the government has carried out various kinds of efforts, but during these efforts the government experienced several obstacles, one of which was resistance from taxpayers, both active and passive. In overcoming these obstacles, there are several solutions so that the efforts that were carried out at the beginning can be continued and the obstacles can be slowly overcome.
Universitas Bakrie
2022-08-01
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2315
Media Riset Akuntansi; Vol 11, No 1 (2021): FEBRUARI; 17-42
IND
oai:journal.bakrie.ac.id:article/2316
2022-08-01T08:50:27Z
journal_MRA:ART
FAKTOR-FAKTOR YANG MEMENGARUHI INTEGRITAS LAPORAN KEUANGAN
Wahyudi, Wahyudi; Universitas Bakrie
Amani, Athiyah Akmalil; Universitas Bakrie
Djuitaningsih, Tita; Universitas Bakrie
Accounting
audit committee size, integrity of financial statment, institutional ownership, leverage , managerial ownership, proportion of independent commissioners
This research aims to test the influence of corporate governance mechanisms and leverage on the integrity of financial statements. This study used 5 independent variables namely the proportion of commissioners independe, the size of the audit committee, managerial ownership, institutional ownership, and leverage. Dependent research is the integrity of financial statements. The theory underlying this research is agency theory. The population in this study was a manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2016-2019 with sampling techniques that is purposive sampling method obtained 196 samples of the company for 4 years of observation. The data analysis method used in this study is multiple linear regression. The results showed that the proportion of independent commissioners, the size of the audit committee, and leverage had no effect on the integrity of financial statements. While managerial ownership and institutional ownership negatively affect the integrity of financial statements.
Universitas Bakrie
2022-08-01
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2316
Media Riset Akuntansi; Vol 11, No 1 (2021): FEBRUARI; 43-64
IND
oai:journal.bakrie.ac.id:article/2317
2022-08-01T08:50:27Z
journal_MRA:ART
PENGARUH DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, KOMPENSASI BONUS, DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA
Fauziah, Yulfa Dwi; Universitas Bakrie
Susilo, Febriyanti; Universitas Bakrie
Hermiyetti, Hermiyetti; Universitas Bakrie
Accounting
Earning Managements, Independent of Board Commisioners, Audit Committee, and Financial Distress
The purpose of this study was to determine and analyze the effect of independent commissioners, audit committees, bonus compensation, and financial distress on earnings management in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique used was purposive sampling method, in order to obtain as many as 64 samples. This study uses multiple linear regression analysis at a significance level of 0.05 using the SPSS version 25 program. Meanwhile, the audit committee, bonus compensation, and financial distress have no significant effect on earnings management.
Universitas Bakrie
2022-08-01
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2317
Media Riset Akuntansi; Vol 11, No 1 (2021): FEBRUARI; 65-92
IND
oai:journal.bakrie.ac.id:article/2318
2022-08-01T08:50:27Z
journal_MRA:ART
PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN PELAKSANAAN TINDAK LANJUT HASIL PEMERIKSAAN AUDITOR EKSTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN
Asyari, Muhammad Hafidz; Universitas Bakrie
Khoirunisa, Izza; Universitas Bakrie
Sunaryo, Kasam; Universitas Bakrie
Susilo, Tri Pujadi; Universitas Bakrie
Accounting
Implementation of Government Internal Control System, Practice of Audit Results Follow Up, Financial Statement Quality, Ministry of Finance
The objective of this research is to examine the effect of implementation of government internal control system and practice of audit results follow up to financial statement quality. Population used in this research is Financial Statement Operators in Ministry of Finance totaling 112 persons. Purposive sampling method was used in this research and resulting in sample size of 64 respondent. Data analysis performed using multiple linear regression analysis and processed with SPSS version 25. The results showed that implementation of government internal control system and practice of audit results follow up has positive effect to financial statement quality.
Universitas Bakrie
2022-08-01
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2318
Media Riset Akuntansi; Vol 11, No 1 (2021): FEBRUARI; 93-116
IND
oai:journal.bakrie.ac.id:article/2319
2022-08-01T08:50:27Z
journal_MRA:ART
PENGARUH SISTEM PENGENDALIAN INTERNAL, ASIMETRI INFORMASI, KESESUAIAN KOMPENSASI, DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI
Aulia, Mala; Universitas Bakrie
Widyastoro, Lassandra Kattyana Santos; Universitas Bakrie
Lucyanda, Jurica; Universitas Bakrie
Accounting
Internal Control Effectiveness, Information Asymmetry, Suitability Compensation, Individual Morality, and Fraud Trends Accounting
The purpose of this research was to analyze the effect of the effectiveness of internal control, information asymmetry, the suitability of compensation and individual morality on accounting fraud tendencies at PT Bank Rakyat Indonesian (Persero) Tbk. The population in this research was that all employees who work in the finance department. The sample of this study by convenience sampling. The research model used is a quantitative research model using primary data. The analytical tool used in this study is the multiple linear regression analysis. The results of the research show that the effectiveness of internal control, information asymmetry and individual morality influence the tendency of accounting fraud. While the suitability of compensation does not affect the tendency of accounting fraud.
Universitas Bakrie
2022-08-01
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2319
Media Riset Akuntansi; Vol 11, No 1 (2021): FEBRUARI; 117-134
IND
oai:journal.bakrie.ac.id:article/2320
2022-08-01T10:26:54Z
journal_MRA:ART
DAMPAK PEMBERIAN INSENTIF PAJAK DAN TAX ALLOWANCE ATAS INVESTASI DAN RASIO PAJAK DI INDONESIA
Lusiana, Verren Arfani; Universitas Bakrie
Aisah, Hanauri Tasya; Universitas Bakrie
Wijayanti, Meti; Universitas Bakrie
Accounting
investment, tax incentives, tax allowance, tax holiday, tax ratio
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.
Universitas Bakrie
2022-08-01
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2320
Media Riset Akuntansi; Vol 11, No 2 (2021): AGUSTUS; 139-154
IND
oai:journal.bakrie.ac.id:article/2321
2022-08-01T10:26:54Z
journal_MRA:ART
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN
Nasution, Hermansyah; Universitas Bakrie
Tambayong, Muhammad Evo Alfazri; Universitas Bakrie
Arfianti, Rizka Indri; Universitas Bakrie
Pratiwi, Monica Weni; Universitas Bakrie
Accounting
dividend policy, firm value, growth, leverage, profitability, size
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
Universitas Bakrie
2022-08-01
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2321
Media Riset Akuntansi; Vol 11, No 2 (2021): AGUSTUS; 155-172
IND
oai:journal.bakrie.ac.id:article/2322
2022-08-01T10:26:54Z
journal_MRA:ART
PENGARUH BESARAN DANA INSENTIF DAERAH, TINGKAT KEMANDIRIAN DAERAH DAN RASIO BELANJA MODAL TERHADAP TINGKAT TRANSPARANSI PENGELOLAAN KEUANGAN PEMERINTAH DAERAH
Furkani, Adrian; Universitas Bakrie
Nurusysyifa, Nurusysyifa; Universitas Bakrie
Djuitaningsih, Tita; Universitas Bakrie
Accounting
incentive fund, level of independence, capital expenditure, level of transparency
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.
Universitas Bakrie
2022-08-01
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2322
Media Riset Akuntansi; Vol 11, No 2 (2021): AGUSTUS; 173-198
IND
oai:journal.bakrie.ac.id:article/2323
2022-08-01T10:26:54Z
journal_MRA:ART
PENGARUH KINERJA KEUANGAN TERHADAP AUDIT DELAY
Triyulianto, Toni; Universitas Bakrie
Hermiyetti, Hermiyetti; Universitas Bakrie
Syahrefi, Ibnu; Universitas Bakrie
Accounting
Audit delay, firm size, solvency, and profitability
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.
Universitas Bakrie
2022-08-01
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2323
Media Riset Akuntansi; Vol 11, No 2 (2021): AGUSTUS; 199-266
IND
oai:journal.bakrie.ac.id:article/2324
2022-08-01T10:26:54Z
journal_MRA:ART
PENGARUH KINERJA KEUANGAN, KUALITAS AUDIT, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA
Dekrita, Farah Shafira; Universitas Bakrie
Sabrina, Salsabila Putri; Universitas Bakrie
Susilo, Tri Pudjadi; Universitas Bakrie
Accounting
audit quality, earnings management, firm size, leverage, profitability
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.
Universitas Bakrie
2022-08-01
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2324
Media Riset Akuntansi; Vol 11, No 2 (2021): AGUSTUS; 267-288
IND
oai:journal.bakrie.ac.id:article/2325
2022-08-01T10:26:54Z
journal_MRA:ART
PENGUJIAN MINAT MAHASISWA AKUNTANSI UNIVERSITAS BAKRIE MENGGUNAKAN THEORY PLANNED OF BEHAVIOR
Fertika Sari, Irma Rahayu; Universitas Bakrie
Nendri, Ghita Shavira; Universitas Bakrie
Lucyanda, Jurica; Universitas Bakrie
Accounting
Attitude toward the behavior, perceived behavioral control, subjective norms, study level, Theory of Planned Behavior
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.
Universitas Bakrie
2022-08-01
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2325
Media Riset Akuntansi; Vol 11, No 2 (2021): AGUSTUS; 289-308
IND
oai:journal.bakrie.ac.id:article/2326
2022-08-04T02:58:26Z
journal_MRA:ART
FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA
Putranto, Sareang Bagus; Universitas Bakrie
Fitriani, Sophiana Nur; Universitas Bakrie
Djuitaningsih, Tita; Universitas Bakrie
Accounting
capital adequacy ratio, financing to deposit ratio, murabahah financing, non-performing financing, and profitability
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
Universitas Bakrie
2022-08-03
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2326
Media Riset Akuntansi; Vol 12, No 2 (2022): AGUSTUS; 133-156
IND
oai:journal.bakrie.ac.id:article/2327
2022-08-04T02:58:26Z
journal_MRA:ART
FAKTOR-FAKTOR YANG MEMENGARUHI VOLUNTARY AUDITOR SWITCHING
Rahmadina, Milani; Universitas Bakrie
Milania, Dhea Alisra; Universitas Bakrie
Salsabila, Khalisha; Universitas Bakrie
Hermiyetti, Hermiyetti; Universitas Bakrie
Accounting
Audit fee, financial distress, kepemilikan manajerial, persentase perubahan ROA, dan voluntary auditor switching
The purpose of this study was to examine and analyze the effect of audit fees, managerial ownership, the percentage change in ROA, and financial distress on voluntary auditor switching. The population in this study are financial sector companies listed on the Indonesia Stock Exchange (IDX) in the 2015-2020 period. The sampling technique used in this study was purposive sampling method and obtained a sample size of 114 during the study period. The analytical method used is logistic regression analysis using SPSS version 25 software. The results show that audit fees, managerial ownership, and the percentage change in ROA have no effect on voluntary auditor switching. Meanwhile, financial distress has a positive effect on voluntary audio switching.
Universitas Bakrie
2022-08-03
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2327
Media Riset Akuntansi; Vol 12, No 2 (2022): AGUSTUS; 157-182
IND
oai:journal.bakrie.ac.id:article/2328
2022-08-04T02:58:26Z
journal_MRA:ART
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT
Bey, Muhammad Thareq Iqbal; Universitas Bakrie
Aisah, Hanauri Tasya; Universitas Bakrie
Pratiwi, Monica Weni; Universitas Bakrie
Accounting
audit judgment, auditor competency, locus of control, obedience pressure and task complexity
The purpose of this research is to test the locus of control, obedience pressure, task complexity, and auditor competency on audit judgment. The population in this research is the auditor of the Big Four Public Accountant firm at DKI Jakarta in 2020. Determination of the sample for initial participants in this research uses the probability sampling method that is using simple random sampling and then using snowball sampling techniques to meet the desired number of samples. Data collection techniques in this research used a questionnaires method and the sample has been obtained by 52 respondents. The analytical method used to test hypotheses is multiple linear regression. The results of this research prove that the obedience pressure and task complexity has effect on the audit judgment, while the locus of control and auditor competency has not effect on the audit judgment.
Universitas Bakrie
2022-08-03
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2328
Media Riset Akuntansi; Vol 12, No 2 (2022): AGUSTUS; 183-204
IND
oai:journal.bakrie.ac.id:article/2329
2022-08-04T02:58:26Z
journal_MRA:ART
PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM
Widyansyah, Ashadi; Universitas Bakrie
Fathonah, Rizqia; Universitas Bakrie
Accounting
firm size, leverage, profitability, stock return
This study aims to examine the effect of profitability, leverage and firm size on stock return. The difference in results from previous studies motivates the authors to reexamine the effect of profitability, leverage and firm size on stock return. The theory that underlies this research is signaling theory and fundamental analysis. The population in this study are companies listed on index LQ45 the Indonesia Stock Exchange (IDX) for the period 2016-2020. Through purposive sampling technique with certain criteria obtained 210 sample companies for five years of observation. Data analysis in this study using multiple regression. The result of the study concluded that profitability and leverage had a positive effect on the stock return. In addition, leverage has no effect on the stock return. The research is expected to provide theoretical contribution for financial accounting research and practical contribution for the companies and investors.
Universitas Bakrie
2022-08-03
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2329
Media Riset Akuntansi; Vol 12, No 2 (2022): AGUSTUS; 205-224
IND
oai:journal.bakrie.ac.id:article/2330
2022-08-04T02:58:26Z
journal_MRA:ART
PENGARUH KINERJA PERUSAHAAN TERHADAP RETURN SAHAM
Taqiya, Isma; Universitas Bakrie
Accounting
profitability, solvency, liquidity, operational efficiency, Piotroski F-Score, stock Return.
The phenomenon of fluctuations in stock Returns in the food and beverage subsector encourages researchers to conduct research about the effect of company performance based on the Piotroski F-Score on stock Returns. Piotroski F-Score is one of the fundamental analysis methods that investors can use before making investment decisions. Several variabels of the company's financial condition based on the Piotroski F-Score were also investigated. These variabels are profitability, solvency, liquidity and operational efficiency. The population of this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020 with a total population of 140. The sample selection technique used is purposive sampling. The sample size obtained based on this method is 83. The analytical method used is multiple linear regression. The results showed that operational efficiency and Piotroski F-Score had a positive effect on stock Returns, while profitability, solvency and liquidity had no effect on stock Returns.
Universitas Bakrie
2022-08-03
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2330
Media Riset Akuntansi; Vol 12, No 2 (2022): AGUSTUS; 225-250
IND
oai:journal.bakrie.ac.id:article/2331
2022-08-04T02:58:26Z
journal_MRA:ART
PENGARUH RETURN ON ASSETS, NON-PERFORMING LOAN, CAPITAL ADEQUACY RATIO DAN LOAN TO DEPOSIT RATIO TERHADAP HARGA SAHAM
Hartono, Alif Ray; Universitas Bakrie
Aulia, Diva; Universitas Bakrie
Aulia, Diva; Universitas Bakrie
Djuitaningsih, Tita; Universitas Bakrie
Djuitaningsih, Tita; Universitas Bakrie
Accounting
capital adequacy, loan to deposit ratio, non-performing loan, return on assets, stock prices
This study aims to determine the effect of return on assets, non-performing loans, capital adequacy ratio and loan to deposit ratio on stock prices. The sample of this research is 160 and consists of banking companies listed on the IDX during the 2017-2020 period. The method used in this research is multiple linear regression analysis. The results showed that return on assets had a positive effect on stock prices, non-performing loans had no effect on stock prices, capital adequacy ratios had a positive effect on stock prices and loan to deposit ratios had no effect on stock prices.
Universitas Bakrie
2022-08-03
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2331
Media Riset Akuntansi; Vol 12, No 2 (2022): AGUSTUS; 251-270
IND
oai:journal.bakrie.ac.id:article/2332
2022-08-04T02:58:26Z
journal_MRA:ART
PERAN UKURAN PERUSAHAAN, UKURAN KANTOR AKUNTAN PUBLIK, DAN OPINI AUDIT DALAM AUDIT DELAY
Zein, Fernandi; Universitas Bakrie
Yeni, Rahma; Universitas Bakrie
Accounting
Audit Delays, Audit Opinion, Firm Size, Public Accounting Firm Size
This study aims to analyze the effect of Firm Size, Public Accounting Firm Size, Audit Opinion on Audit Delays in Property, Real Estate and Building Construction sector companies listed on the Indoensia Stock Exchange in 2016-2020. The sampling method in this research is purposive sampling. The data analysis technique used is descriptive statistical analysis and multiple linear analysis. Data analysis process that carried out fisrt is descriptive statistic, classical assumption tests, multiple linear analysis and then hypothesis testing using SPSS version 25 software. The result show that the public accounting firm size had a possitive effect on audit delay, while firm size and audit opinion had negative effect on audit delay.
Universitas Bakrie
2022-08-03
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2332
Media Riset Akuntansi; Vol 12, No 2 (2022): AGUSTUS; 271-290
IND
oai:journal.bakrie.ac.id:article/2339
2022-08-03T09:30:24Z
journal_MRA:ART
PENGARUH FEE BASED INCOME DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL TERHADAP TINGKAT PROFITABILITAS
Febrina, Ghina; Universitas Bakrie
Arum, Mayang; Universitas Bakrie
Argamaya, Argamaya; Univesitas Bakrie
Accounting
fee based income, operating expenses operating income, profitability
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).
Universitas Bakrie
2022-08-03
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2339
Media Riset Akuntansi; Vol 9, No 2 (2019): AGUSTUS; 187-200
IND
oai:journal.bakrie.ac.id:article/2340
2022-08-03T09:30:24Z
journal_MRA:ART
PENGARUH KINERJA KEUANGAN DAN KEPEMILIKAN MANAJERIAL TERHADAP FINANCIAL DISTRESS
Handayani, Hilda; Universitas Bakrie
Iskandar, Isvi Maulani; Universitas Bakrie
Pratiwi, Monica Weni; Universitas Bakrie
Accounting
financial distress, liquidity, leverage, managerial ownership, profitability.
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.
Universitas Bakrie
2022-08-03
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2340
Media Riset Akuntansi; Vol 9, No 2 (2019): AGUSTUS; 201-220
IND
oai:journal.bakrie.ac.id:article/2341
2022-08-03T09:30:24Z
journal_MRA:ART
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TIMELINESS LAPORAN KEUANGAN
Melati, Rachma; Universitas Bakrie
Susilo, Tri Pudjadi; Universitas Bakrie
Accounting
Corporate Governance, Timeliness of Financial Report Submission, Institutional Ownership, Independent Commissioner, Audit Committee, and Profitability
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.
Universitas Bakrie
2022-08-03
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2341
Media Riset Akuntansi; Vol 9, No 2 (2019): AGUSTUS; 221-242
IND
oai:journal.bakrie.ac.id:article/2342
2022-08-03T09:30:24Z
journal_MRA:ART
PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN KANTOR AKUNTAN PUBLIK, DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS LAPORAN KEUANGAN
Ranosa, Rey; Universitas Bakrie
Ramadhan, Fakhrizal; Universitas Bakrie
Djuitaningsih, Tita; Universitas Bakrie
Accounting
Size of Independent Commissioners, The Size of The Audit Committee, Public Accounting Firm Size, Independent Auditors, And Quality of Financial Statements.
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.
Universitas Bakrie
2022-08-03
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2342
Media Riset Akuntansi; Vol 9, No 2 (2019): AGUSTUS; 243-262
IND
oai:journal.bakrie.ac.id:article/2343
2022-08-04T04:32:09Z
journal_MRA:ART
FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA
Putranto, Sareang Bagus; Universitas Bakrie
Fitriani, Sophiana Nur; Universitas Bakrie
Djuitaningsih, Tita; Universitas Bakrie
Accounting
capital adequacy ratio, financing to deposit ratio, murabahah financing, non-performing financing, and profitability
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
Universitas Bakrie
2022-08-03
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2343
Media Riset Akuntansi; Vol 12, No 1 (2022): FEBRUARI; 1-24
IND
oai:journal.bakrie.ac.id:article/2344
2022-08-04T04:32:09Z
journal_MRA:ART
KINERJA KEUANGAN DAN FINANCIAL DISTRESS
Bella, Yolanda Shinta; Universitas Bakrie
Fadhlurrahmi, Fadhlurrahmi; Universitas Bakrie
Pratiwi, Monica Weni; Universitas Bakrie
Accounting
financial distress, liquidity, leverage, profitability, and sales growth
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.
Universitas Bakrie
2022-08-03
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2344
Media Riset Akuntansi; Vol 12, No 1 (2022): FEBRUARI; 25-44
IND
oai:journal.bakrie.ac.id:article/2345
2022-08-03T17:52:46Z
journal_MRA:ART
ANALISIS TINGKAT EFISIENSI DAN EFEKTIVITAS REALISASI ANGGARAN BIAYA PROYEK
Sukowardhani, Devi; Universitas Bakrie
Accounting
Smart Banking, Efficiency Level, Effecticeness Level
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.
Universitas Bakrie
2022-08-04
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2345
Media Riset Akuntansi; Vol 8, No 1 (2018): FEBRUARI; 1-26
IND
oai:journal.bakrie.ac.id:article/2346
2022-08-03T17:52:46Z
journal_MRA:ART
EVALUASI PENERAPAN PSAK 34 DI PT. PARAMITA BANGUN SARANA, TBK
Hutabarat, Desica Arisandi; Universitas Bakrie
Susilo, Tri Pudjadi; Universitas Bakrie
Accounting
Construction, PSAK 34, Revenue
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.
Universitas Bakrie
2022-08-04
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2346
Media Riset Akuntansi; Vol 8, No 1 (2018): FEBRUARI; 27-42
IND
oai:journal.bakrie.ac.id:article/2347
2022-08-03T17:52:46Z
journal_MRA:ART
FAKTOR-FAKTOR YANG MEMENGARUHI AUDIT DELAY DI PERUSAHAAN MANUFAKTUR
Permana, Muh. Sodiq Septia Hadi; Universitas Bakrie
Roza, Mila Yuliani; Universitas Bakrie
Djuitaningsih, Tita; Universitas Bakrie
Accounting
audit delay, company size, auditor characteristics, audit opinion, audit tenure, auditor turnover, and earnings management.
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.
Universitas Bakrie
2022-08-04
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2347
Media Riset Akuntansi; Vol 8, No 1 (2018): FEBRUARI; 43-64
IND
oai:journal.bakrie.ac.id:article/2348
2022-08-03T17:52:46Z
journal_MRA:ART
FAKTOR-FAKTOR YANG MEMENGARUHI INDEKS HARGA SAHAM
Amatullah, Nabilla; Universitas Bakrie
Argamaya, Argamaya; Universitas Bakrie
Accounting
the Dow Jones index, Nikkei 225 Index, Hang Seng Index, Composite Stock Price Index
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.
Universitas Bakrie
2022-08-04
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2348
Media Riset Akuntansi; Vol 8, No 1 (2018): FEBRUARI; 65-90
IND
oai:journal.bakrie.ac.id:article/2349
2022-08-03T17:52:46Z
journal_MRA:ART
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE
Budiarti, Sukma Sari Dewi; Universitas Bakrie
Accounting
GCG, Institutional Ownership, Managerial Ownership, Independent Commissioner, Audit Quality, and Tax Avoidance
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.
Universitas Bakrie
2022-08-04
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2349
Media Riset Akuntansi; Vol 8, No 1 (2018): FEBRUARI; 91-114
IND
oai:journal.bakrie.ac.id:article/2350
2022-08-03T17:52:46Z
journal_MRA:ART
RASIO KEUANGAN DAN HARGA SAHAM
Putri, Mellinda Eky; Universitas Bakrie
Pratiwi, Monica Weni; Universitas Bakrie
Accounting
Debt to Equity Ratio, Earning Per Share, Return On Equity, Return On Ass, Stock Price
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.
Universitas Bakrie
2022-08-04
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2350
Media Riset Akuntansi; Vol 8, No 1 (2018): FEBRUARI; 115-136
IND
oai:journal.bakrie.ac.id:article/2353
2022-08-04T04:32:09Z
journal_MRA:ART
PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
Julinda, Dina; Universitas Bakrie
Kharisma, Kharisma; Universitas Bakrie
Wahyuni, Tri; Universitas Bakrie
Susilo, Tri Pudjadi; Universitas Bakrie
Accounting
activity ratio, leverage, liquidity, profitability, firm size, firm value
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
Universitas Bakrie
2022-08-03
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2353
Media Riset Akuntansi; Vol 12, No 1 (2022): FEBRUARI; 45-70
IND
oai:journal.bakrie.ac.id:article/2354
2022-08-04T04:32:09Z
journal_MRA:ART
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN AUDITOR SWITCHING TERHADAP AUDIT DELAY
Rozi, Fachrul; Universitas Bakrie
Shiwan, Dona Sarus; Universitas Bakrie
Anggraeni, Kartika; Universitas Bakrie
Hermiyetti, Hermiyetti; Universitas Bakrie
Accounting
audit delay, auditor switching, firm size, profitability
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.
Universitas Bakrie
2022-08-03
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2354
Media Riset Akuntansi; Vol 12, No 1 (2022): FEBRUARI; 71-88
IND
oai:journal.bakrie.ac.id:article/2356
2022-08-04T04:32:09Z
journal_MRA:ART
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP INTERNET FINANCIAL REPORTING
Fitrian, Bianka Cahaya; Universitas Bakrie
Navilah, Navilah; Universitas Bakrie
Accounting
company size, profitability, leverage, and internet financial reporting
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.
Universitas Bakrie
2022-08-03
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2356
Media Riset Akuntansi; Vol 12, No 1 (2022): FEBRUARI; 89-108
IND
oai:journal.bakrie.ac.id:article/2358
2022-08-04T04:32:09Z
journal_MRA:ART
PENGUJIAN KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN FRAUD HEXAGON MODEL
Purnama, Dilan; Universitas Bakrie
Mutiarani, Galuh; Universitas Bakrie
Yuanita, Mahasti; Universitas Bakrie
Lucyanda, Jurica; Universitas Bakrie
Accounting
: Change of directors, Change of auditor, Financial stability, Fraud hexagon theory, Frequent number of CEO’S pictures, Ineffective monitoring, Fraudulent Financial Statement, State-owned enterprises.
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.
Universitas Bakrie
2022-08-03
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2358
Media Riset Akuntansi; Vol 12, No 1 (2022): FEBRUARI; 109-128
IND
oai:journal.bakrie.ac.id:article/2359
2022-08-05T03:40:43Z
journal_MRA:ART
PENGARUH INVESTMENT OPPORTUNITY SET , LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP EARNING QUALITY
Bayudono, Bimobramasto; Universitas Bakrie
Melania, Ulfa; Universitas Bakrie
Accounting
Investment opportunity set, likuiditas, ukuran perusahaan, dan kualita laba
This study aims to analyze how much investment opportunity set, liquidity,and firm size affect profit quality that listed on the Indonesia Stock Exchange period 2014- 2016. The population used in this study are all manufacturing companies thal listed in Indonesia Stock Exchange since 2014 to 2016 respectively. The sample selsction using purposive sampling method, with the acquisition of 123 samples in accordance with the criteria. Methods of data analysis used in this research is quantitative approach using multiple linear regression. Secondary data were obtained from the annual financial statement of listed manufacturing companies in the Indonesia Stock Exchange. Based on the research that has been done at the manufacturing companies listed on the Indonesia Stock Exchange, it can be inferred that investment opporutnity set influence profit quality. Meanwhile, liquidity and firm size it does not affect profit quality. These result assume liquidity and firm size have no affect to profit quality
Universitas Bakrie
2022-08-04
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2359
Media Riset Akuntansi; Vol 8, No 2 (2018): AGUSTUS; 141-164
IND
oai:journal.bakrie.ac.id:article/2360
2022-08-05T03:40:43Z
journal_MRA:ART
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN
Titerlie, Indriana; Universitas Bakrie
Nugroho, Prasetyo Adi; Universitas Bakrie
Pratiwi, Monica Weni; Universitas Bakrie
Accounting
firm value, independent board of commissioner, audit committee, board of directors, managerial ownership, institutional ownership, environmental performance
This research aims to analyze the influence of corporate governance mechanism and environmental performance on firm value. The population used in this study are all manufacturing companies listed in Indonesia Stock Exchange since the year 2014 to 2016 respectively. The sample selection using purposive sampling method. Processing and data analysis in this research is quantitative approach using multiple linear regression. The result of this research suspect that the existence of independent board of commissioner, the percentage of managerial ownership, and the percentage of institutional ownership can not affect the firm value. As for audit committee, board of directors, and environmental performance affect the firm value. The result of this research suspect that the the existence of audit committee, the existence of board of directors, and level of environmental performance can affect the firm value.
Universitas Bakrie
2022-08-04
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2360
Media Riset Akuntansi; Vol 8, No 2 (2018): AGUSTUS; 165-188
IND
oai:journal.bakrie.ac.id:article/2361
2022-08-05T03:40:43Z
journal_MRA:ART
PENGARUH REPUTASI AUDITOR DAN AUDIT TENURE TERHADAP KUALITAS AUDIT
Hayati, Ade; Universitas Bakrie
Arfianti, Rizka Indri; Universitas Bakrie
Accounting
Audit Quality, Auditor Reputation, Tenure Audit
This study aims to measure and analyze the influence of auditor’s reputation and audit tenure on audit quality (empirical study on manufacturing companies listed on the Indonesia Stock Exchange period 2014-2016). The dependent variable used in this study is audit quality. The independent variables used in this study are auditor reputation and audit tenure. The populations used in this study are all companies engaged in the Indonesia Stock Exchange in 2014 until the year 2016 in a row. Technique of data retrieval is done by using purposive sampling method; data obtained as many as 177 samples that meet the criteria. Data analysis method used in this research is quantitative approach by using logistic regression. Secondary data is obtained from annual reports of manufacturing companies listed on the Indonesia Stock Exchange. Based on the research that has been done on manufacturing companies listed in Indonesia Stock Exchange, it can be concluded that the auditor's reputation has an effect on the quality of audit. while audit tenure does not affect on audit quality.
Universitas Bakrie
2022-08-04
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2361
Media Riset Akuntansi; Vol 8, No 2 (2018): AGUSTUS; 189-210
IND
oai:journal.bakrie.ac.id:article/2362
2022-08-05T03:40:43Z
journal_MRA:ART
PERAN FINANCIAL LEVERAGE, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP INCOME SMOOTHING
Ramanel, Gian; Universitas Bakrie
Susilo, Tri Pudjadi; Universitas Bakrie
Accounting
company size, financial leverage, income smoothing, and profitability
Profitability for income smoothing. The data used are secondary data used in the form of reports audit of mining companies sector that registered on the Stock Exchange since 2012- 2016. The sample obtained by the method purposive sampling with 170 samples late. This research uses multiple linear regression analysis as a hypothesis test with the software application Eviews V.8 According to the result of research that had been on manufacturing companies in mining that registered on the Stock Exchange, we can be concludes that financial leverage and profitability affect on income smoothing, while the size of the company does not affect on income smoothing. Variable financial leverage allegedly affecting because high leverage also have a high of risk.. Variable size of the company is thought to have no effect because of the differences in government regulations of developed countries with developing country regulations. The profitability variable allegedly affecting because investors pay attention to profitability, so management is motivated to beautify their financial statements.
Universitas Bakrie
2022-08-04
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2362
Media Riset Akuntansi; Vol 8, No 2 (2018): AGUSTUS; 211-232
IND
oai:journal.bakrie.ac.id:article/2363
2022-08-05T03:40:43Z
journal_MRA:ART
PERAN PERGANTIAN MANAJEMEN, UKURAN PERUSAHAAN, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING
Ivan, Kasulthan; Universitas Bakrie
Safitri, Rizki; Universitas Bakrie
Hermiyetti, Hermiyetti; Universitas Bakrie
Accounting
Auditor Switching, Company Size, Financial Distress, and Management Change.
The purpose of this study was to determine the effect of management turnover, firm size, and financial distress on auditor switching. The data used in this study is secondary data, in the form of audited reports of manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange for the period 2012-2016. Samples were obtained using purposive sampling method with a final number of 75 samples. This study uses logistic regression analysis as a hypothesis test with the application of the SPSS 23 program. The results show that management turnover has an effect on auditor switching, it is suspected because the company's management has the right to determine the KAP that will be used by the company. Meanwhile, company size and financial difficulties have no effect on auditor switching. The firm size variable has no effect, presumably because large companies have larger funds to finance audit fees. The financial distress variable has no effect, presumably due to unstable financial conditions to move to a new KAP.
Universitas Bakrie
2022-08-04
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2363
Media Riset Akuntansi; Vol 8, No 2 (2018): AGUSTUS; 233-254
IND
oai:journal.bakrie.ac.id:article/2364
2022-08-05T03:40:43Z
journal_MRA:ART
PERAN UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS DAN KEPEMILIKAN MANAJERIAL TERHADAP EARNING MANAGEMENT
Pusparini, Anggri Aprilia; Universitas Bakrie
Argamaya, Argamaya; Universitas Bakrie
Accounting
earnings management, firm size, leverage, managerial ownership, profitability
This study aims to determine the effect of the role of firm size, leverage, profitability and managerial ownership on earning management. The sample used in this study were manufacturing companies in the mining sector on the Indonesia Stock Exchange (IDX) in 2013-2016, with 36 samples. The method used in this research is multiple linear regression analysis. The results showed that firm size had no effect on earnings management, leverage had no effect on earnings management, profitability had no effect on earnings management and managerial ownership had no effect on earnings management.
Universitas Bakrie
2022-08-04
Peer-reviewed Article
application/pdf
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2364
Media Riset Akuntansi; Vol 8, No 2 (2018): AGUSTUS; 255-278
IND