Media Riset Akuntansi Auditing Informasi最新文献

Sistem Informasi Geografis untuk Pemetaan Kerawanan Banjir di Kota Singkawang Berbasis AHP 地理信息系统为映射基于AHP的Singkawang镇的水冲

Media Riset Akuntansi Auditing Informasi Pub Date : 2026-01-09 DOI: 10.61132/merkurius.v4i1.1257

Arif Imaduddin, Syarifah Putri, Istikoma Istikoma

引用次数: 0

REALISASI DANA CSR, TATA KELOLA CSR, DAN MANAJEMEN STRATEJIK KEBERLANJUTAN TERHADAP PENGUNGKAPAN SDGS CSR资金的实现、CSR治理和可持续发展可持续发展计划管理

Media Riset Akuntansi Auditing Informasi Pub Date : 2023-10-06 DOI: 10.25105/mraai.v23i2.13546

Wisnu Setyawan, Nanny Dewi Tanzil, Dini Rosdini

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PENERAPAN KAPITALISASI SEWA TERHADAP MANAJEMEN LABA 将租金资本应用于盈余管理

Media Riset Akuntansi Auditing Informasi Pub Date : 2023-10-06 DOI: 10.25105/mraai.v23i2.16509

None Sita Ayu Samsiah, Ayunita Ajengtiyas Saputri Mashuri

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PENTINGKAH KARAKTERISTIK PERUSAHAAN DAN TIPE INDUSTRI PADA PENGUNGKAPAN ANTI KORUPSI? 揭露反腐败行为是否具有企业和行业特征?

Media Riset Akuntansi Auditing Informasi Pub Date : 2023-10-06 DOI: 10.25105/mraai.v23i2.14076

None Ristiana Widianing Tyas, Isna Putri Rahmawati

引用次数: 0

DAMPAK ASIMETRI INFORMASI, ESOP, KUALITAS AUDIT TERHADAP MANAJEMEN LABA DENGAN VARIABLE PEMODERASI KESULITAN FINANSIAL 信息不对称、ESOP、审计质量对收入管理的影响，以及财务困难可变指标

Media Riset Akuntansi Auditing Informasi Pub Date : 2023-10-06 DOI: 10.25105/mraai.v23i2.17187

William Thamlim, Susi Dwi Mulyani

{"title":"DAMPAK ASIMETRI INFORMASI, ESOP, KUALITAS AUDIT TERHADAP MANAJEMEN LABA DENGAN VARIABLE PEMODERASI KESULITAN FINANSIAL","authors":"William Thamlim, Susi Dwi Mulyani","doi":"10.25105/mraai.v23i2.17187","DOIUrl":"https://doi.org/10.25105/mraai.v23i2.17187","url":null,"abstract":"The fundamental purpose of this research is to obtain empirical evidence about the influence of information asymmetry, Employee Stock Ownership Program (ESOP), and audit quality on the practice of earnings management using discretionary revenue components of manufacturing firms in Indonesia and examine the moderating effect of financial distress on these factors. Firms used as references are manufacturing companies in the basic materials, industrials, consumer non-cyclical, consumer cyclical, and healthcare pharmaceuticals sectors listed in the Indonesia Stock Exchange from 2019-2021. This study uses purposive sampling method with panel data moderation and obtains total of 546 sample data units. Based on the research conclusion, information asymmetry can trigger a higher risk of earnings management, while the existence of an ESOP and audit quality can be used to suppress earnings management. Financial distress itself has no direct effect on earnings management. Financial distress has not been proven to strengthen the positive influence of information asymmetry or weaken the negative influence of the ESOP. Meanwhile, the financial distress conditions can weaken the role of audit quality in an effort to minimize earnings management practices of the company.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135347704","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

CORPORATE RESPONSIBILITY AND CORPORATE RESILIENCE IN INDONESIA - AT THE BEGINNING OF THE COVID PANDEMIC 印度尼西亚的企业责任和企业韧性——在covid大流行之初

Media Riset Akuntansi Auditing Informasi Pub Date : 2023-10-06 DOI: 10.25105/mraai.v23i2.18010

Regina Jansen Arsjah, Juwita Tanamal, Harti Budi Yanti

引用次数: 0

GRI STANDARDS-BASED SUSTAINABILITY REPORTING DISCLOSURE PRACTICES ACROSS COUNTRIES 基于Gri标准的各国可持续发展报告披露实践

Media Riset Akuntansi Auditing Informasi Pub Date : 2023-10-05 DOI: 10.25105/mraai.v23i2.17959

Rein Yosua Yehezkiel, Christina Dwi Astuti, Ice Nasyrah Noor

{"title":"GRI STANDARDS-BASED SUSTAINABILITY REPORTING DISCLOSURE PRACTICES ACROSS COUNTRIES","authors":"Rein Yosua Yehezkiel, Christina Dwi Astuti, Ice Nasyrah Noor","doi":"10.25105/mraai.v23i2.17959","DOIUrl":"https://doi.org/10.25105/mraai.v23i2.17959","url":null,"abstract":"The disclosure of sustainability reports based on GRI standards between countries has become a new trend in recent years. This is driven by various factors, such as increasing awareness of sustainability issues, increasing information demands from investors and other stakeholders, and increasing the number of sustainability reporting standards available. This study aims to determine the level of disclosure of sustainability reports in companies engaged in the basic materials and energy industry sector in developed countries (UK, Germany and France) and developing countries (Indonesia, Malaysia and Thailand). The content analysis method is used in this study to assess the content of sustainability reports or integrated company annual reports of 269 selected companies listed in the basic material and energy sectors of the stock exchanges of each country within the period 2019 to 2022. Based on the results of the analysis, it was concluded that the level of sustainability disclosure in accordance with GRI Standards in developed countries is higher than in developing countries for all sectors. In addition, it is also found that there are differences in the completeness of the presentation of sustainability topics where environmental topics are topics that are more fully presented in developed countries in all sectors than in developing countries which are more complete in presenting social topics in all sectors.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135482968","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ANALISIS SENGKETA PAJAK ATAS PEMBATASAN PERBANDINGAN UTANG DAN MODAL PERUSAHAAN 税收争议分析限制了债务与资本的比例

Media Riset Akuntansi Auditing Informasi Pub Date : 2023-10-05 DOI: 10.25105/mraai.v23i2.16956

Ajeng Loshita Sari, Siti Nuryanah

引用次数: 0

MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN INDONESIA: KESIAPAN PENERAPAN SINGLE IDENTITY NUMBER 印尼税收管理制度的现代化:准备使用单一身份号码

Media Riset Akuntansi Auditing Informasi Pub Date : 2023-10-05 DOI: 10.25105/mraai.v23i2.12771

M. Diozy Aqshol Alamsyah, Arfah Habib Saragih

{"title":"MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN INDONESIA: KESIAPAN PENERAPAN SINGLE IDENTITY NUMBER","authors":"M. Diozy Aqshol Alamsyah, Arfah Habib Saragih","doi":"10.25105/mraai.v23i2.12771","DOIUrl":"https://doi.org/10.25105/mraai.v23i2.12771","url":null,"abstract":"Tax Ratio di Indonesia setiap tahunnya mengalami tren menurun. Turunnya tren tax ratio mengindikasikan bahwa performa otoritas pajak belum optimal dalam melakuakn pemungutan pajak. Salah satu hal yang menyebabkan tax ratio di Indonesia rendah adalah proses administrasi perpajakan yang kompleks. Oleh karena itu perlu adanya pembaharuan sistem administrasi perpajakan di Indonesia menjadi lebih modern supaya mewujudukan sistem administrasi perpajakan yang mudah dan sederhana. Single Identity Number (SIN) dapat menjadi salah satu solusi mewujudkan simplifikasi adminsitrasi perpajakan. Dengan menggunakan teori ease of administration, innovations in tax compliance, cost of taxation, dan e-readiness, Penelitian ini bertujuan untuk menganalisis kesiapan penerapan SIN dan juga kesiapan pemerintah serta pihak terkait dalam menerapkan SIN sebagai modernisasi sistem administrasi perpajakan di Indonesia. Penelitian ini menggunakan pendekatan kualitatif, metode pengumpulan data dan teknik analisis data juga secara kualitatif. Penelitian ini dilakukan dengan studi Pustaka dan juga wawancara mendalam. Hasil penelitian ini adalah SIN berpotensi memberikan banyak manfaat dalam bidang pelayanan maupun pengawasan perpajakan dan juga menurunkan cost of taxation. Keselerasan strategis antar pihak terkait sudah mulai berjalan namun masih perlu persiapan yang lebih optimal untuk penerapan SIN. Pihak pemerintah maupun pihak lainnya yang terlibat dalam penerapan SIN sudah siap untuk pengimplementasiannya namun masih harus ditingkatkan supaya penerapan SIN sebagai modernisasi sistem administrasi perpajakan di Indonesia bisa diterapkan lebih maksimal.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135483487","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

IMPLIKASI PENERAPAN IFRS 9 PADA DAYA PREDIKSI CKPN TERHADAP KERUGIAN KREDIT BANK IFRS 9对CKPN信用额度的预测能力的影响

Media Riset Akuntansi Auditing Informasi Pub Date : 2023-10-05 DOI: 10.25105/mraai.v23i2.16968

Elok Heniwati

{"title":"IMPLIKASI PENERAPAN IFRS 9 PADA DAYA PREDIKSI CKPN TERHADAP KERUGIAN KREDIT BANK","authors":"Elok Heniwati","doi":"10.25105/mraai.v23i2.16968","DOIUrl":"https://doi.org/10.25105/mraai.v23i2.16968","url":null,"abstract":"Changes in accounting standards affect the formation of loan loss provisions (LLP), which impacts bank reporting of actual credit losses. It is assumed that IFRS 9 with a forward-looking approach, produces a higher predictive power for LLP than it according to a backward-looking approach (IAS 39). This study compares the ability of LLP to predict bank actual credit losses between the periods of IAS 39 and IFRS 9. For this purpose, the study observes quarterly data of 3,022 data originating from a sample of banks in Indonesia (2,461) and Thailand (561) for the period IAS 39 (2018–2019) and IFRS 9 (2020–2021). This study applied some analyses, including the correlation and the general least squares method. The study results show that the predictive ability of PKP for the IFRS 9 period is higher than the IAS 39 period, which is consistent with the forward-looking ECL model. Furthermore, related to the interaction between standards and incentives, this study found that the predictive power of PKP regarding actual credit losses (KRG) in the IFRS 9 period was higher for banks with high-income levels but lower for large banks. The main limitation is that the study is a short period of IFRS 9 in both countries. The impact of implementing IFRS 9 can help regulators and associations of professional accountants in Indonesia and Thailand consider appropriate strategies to promote the application of IFRS 9. This research empirically observes the marginal impact of implementing IFRS 9 regarding forming loan loss reserves to predict KRG using data from ASEAN countries.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"301 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135482969","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0