Media Riset Akuntansi Auditing Informasi最新文献

{"title":"THE ROLE OF FINANCIAL REPORTING QUALITY AND CORPORATE GOVERNANCE ON COMPETITION: EVIDENCE FROM MINING COMPANIES","authors":"S. Mayangsari, E. Murwaningsari, Hexana Sri Lastanti","doi":"10.25105/mraai.v18i2.3213","DOIUrl":"https://doi.org/10.25105/mraai.v18i2.3213","url":null,"abstract":"The firm competition has a double quality: while it fills in as a proficient disciplinary component for firms' officials, it additionally worsens vocation concerns and increases capital market weights. This investigation analyzes the impact of financial reporting quality and corporate governanceon Competition. While from one viewpoint item showcase competition goes about as a disciplinary instrument in less aggressive enterprises, then again, it incites chiefs not to act to the greatest advantage of investors in more focused businesses. These discoveries have suggestions for the plan of corporate administration instruments and official remuneration contracts including relative execution assessment. ","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44094470","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}

{"title":"KINERJA KEUANGAN, KINERJA SAHAM DAN STRUKTUR MODAL DI INDONESIA","authors":"Nera Marinda Machdar","doi":"10.25105/MRAAI.V18I2.3069","DOIUrl":"https://doi.org/10.25105/MRAAI.V18I2.3069","url":null,"abstract":"This study addresses the role of the company's financial performance on the company's stock performance, and investigates the role of capital structure as a moderating variable to weaken the effect of the company's financial performance on the company's stock performance. This research uses agency theory and pecking order theory. Panel regression analysis method is used for the data analysis. The data used as the sample of the company is the properti and real estat firms listed in Indonesia Stock Exchange, and the observation period is the year 2011-2016. The number of samples by using purposive samping criteria is available 234 firms-year. The findings of this study is that the company's financial performance has no effect on the company's stock performance, and capital structure can not moderate the effect of the company's financial performance on the company's stock performance.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48201804","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}

{"title":"PENGARUH SUKUK RITEL PEMERINTAH TERHADAP PENGHIMPUNAN DANA PIHAK KETIGA BANK SYARIAH","authors":"Rizal Yaya, E. Sofiyana","doi":"10.25105/MRAAI.V18I2.3096","DOIUrl":"https://doi.org/10.25105/MRAAI.V18I2.3096","url":null,"abstract":"<p><em>This research aims </em><em>at</em><em> </em><em>investigating </em><em>fa</em><em>c</em><em>tors </em><em>that influence </em><em>third parties funds (TPF) of Indonesian Islamic banks</em><em> </em><em>during the issuance of government retail sukuk 2012-2015.</em><em> </em><em>Data are taken from quarterly s</em><em>tatistical reports of </em><em>Indonesian </em><em>Islamic banking and analysed by using multiple linear regression. The results show that </em><em>r</em><em>e</em><em>t</em><em>ai</em><em>l </em><em>sukuk </em><em>has </em><em>negative </em><em>influence</em><em>, while offices number, company size, and return for the third parties</em><em> </em><em>have positive influence on </em><em>TPF collected</em><em>. As having negative influence, Islamic banks should anticipate future issuance of retail sukuk by improving their internal performance. Failing to anticipate it, they may suffer of decreasing amount of TPF.</em></p>","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41678733","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}

{"title":"PERTUMBUHAN ENTERPREUNERSHIP BERBASIS KINERJA LINGKUNGAN MENUJU GREEN BUSSINES ORGANIZATIONAL DALAM PENYERAPAN TENAGA KERJA TERDIDIK, TERLATIH DAN TERAMPIL BAGI IKM DI DAERAH SOLO BARU SUKOHARJO JAWA TENGAH","authors":"Margaretha Prihatiningsih, Vitalis Ari Widiyaningsih, Dewi Kartikasari","doi":"10.47202/mak.v30i02.121","DOIUrl":"https://doi.org/10.47202/mak.v30i02.121","url":null,"abstract":"IKM (Industri Kecil Menengah) sebagai salah satu pilar penggerak ekonomi   kerakyatan harus selalu mendapatkan pembinaan secara khusus serta bertahap agar terus berkembang dan mampu berperan secara aktif, efesien terutama dalam mengatasi kemiskinan dan pengangguran di negeri ini. Peran IKM akan sukses dan lancar jika berbagai pihak yang berkepentingan di bidang pengembangan IKM mampu menjalin kerjasama dan bersinergi secara continue dan aktif. Seperti misalnya : Pihak Pemerintah melalui Disperindag, Akademisi melalui Tim pengabdian masyarakat STIE dapat menstimulus untuk tercapainya tujuan tersebut. Dalam Kegiatan Pengabdian ini TIM menyoroti tentang bagaimana peran IKM dalam Penyerapan tenaga kerja terdidik, terlatih dan terampil dilingkungan sekitarnya guna mengurangi pengangguran dikaitkan dengan Kinerja lingkungan menuju Green Bussines organizational. Hasil pengamatan langsung menunjukkan perkembangan Industri kecil dan menengah di Solo Baru meningkat seiring dengan berkembangnya kebutuhan masyarakat yang lebih bervariatif. Saran yang diberikan hendaknya TIM Pengabdian Masyarakat seperti ini lebih aktif dalam meningkatkan pembinaan, penyuluhan dan pendampingan kepada dunia usaha industri kecil menengah sebagai usaha perluasan pangsa pasar. Pembinaan kepada calon IKM bidang industri tekstil, pencuci piring & tekstil dan semacamnya, Kain Batik yang dibina dengan memberi pengetahuan cara menjahit, membordir, menyulam, merajut dsb. dan perawatan tekstil dengan baik dapat dijadikan contoh produk Aneka Industri. Pembinaan tersebut dapat dikembangkan dalam bentuk pelatihan, ceramah, pemberian pengetahuan dan salah satunya dalam bentuk kegiatan Pelatihan enterpreuner berbasis inovasi dan IT bagi IKM Sabun cuci di lingkungan Pajang Laweyan Surakarta yang telah dilaksanakan pada Oktober -2017 lalu; akan dilanjutkan pada Bulan April – Mei- 2018. Pembinaan tahap kedua dilaksanakan oleh Tim Pengabdian kepada Masyarakat bersama Tim Mitra dan Kerjasama STIE dengan memasukan indicator baru yaitu Kinerja lingkungan yang dikemas dalam judul : Kegiatan Pengabdian Growth Enterpreunership Berbasis Kinerja Lingkungan Dalam Meningkatkan Penyerapan tenaga kerja terdidik, terlatih dan terampil menuju Green Bussines Organizational. Hasil nya diharapkan dapat memberikan pengetahuan tentang tumbuhnya Enterpreunership hasil binaan tahun lalu berkarakter innovative dan creative dalam menggunakan teknologi informasi serta memiliki basis yang kuat terhadap analisis lingkungan bisnis yang diukur dari kinerja lingkungan terutama dalam menyerap tenaga kerja terdidik, terlatih & terampil sehingga dapat menciptakan lapangan kerja baru serta menciptakan green bisnis organisasional secara menyeluruh melalui tahapan-tahapan daur hidup produk IKM yang beraneka macam yang menjadi binaannya. Kerja sama yang baik antara TIM Mitra dan Tim Akademisi akan menentukan kunci suksesnya pencapaian tujuan tersebut.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"55 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82637690","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}

{"title":"MENGOPTIMALKAN PERTUMBUHAN PENDAPATAN DENGAN INVESTASI INTELLECTUAL CAPITAL: STRATEGI BISNIS SEBAGAI PEMODERASI","authors":"Vitalis Ari Widiyaningsih, Framcisca Roosiana Kurniawati","doi":"10.47202/mak.v30i01.122","DOIUrl":"https://doi.org/10.47202/mak.v30i01.122","url":null,"abstract":"Penelitian ini bertujuan untuk menguji secara empiris Intellectual Capital (IC) terhadap Pertumbuhan Pendapatan dengan Strategi Bisnis sebagai variabel moderasi. Model pengukuran IC menggunakan model Pulic (1998) dimana IC merupakan value added yang diciptakan oleh Structural Capital Efficiency (SCE)), Human Capital Efficiency (HCE), dan Capital Employee Efficiency (CEE). Variabel Strategi Bisnis sebagai variabel moderasi yang diproksikan dengan price premium capability. \u0000Penelitian ini mengambil sampel perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2014-2016. Perusahaan perbankan dianggap perusahaan yang sangat dipengaruhi oleh kualitas SDM terutama pengetahuan untuk melakukan inovasi dalam persaingan bisnis. Pengujian hipotesis dilakukan dengan analisis regresi berganda dan untuk pengujian variabel moderating dilakukan dengan MRA (Moderating Regression Analisys). \u0000Hasil penelitian menunjukan bahwa Structural Capital Efficiency (SCE) berpengaruh terhadap pertumbuhan pendapatan, sedangkan Human Capital Efficiency (HCE) dan Capital Employee Efficiency (CEE) tidak berpengaruh terhadap pertumbuhan pendapatan. Price Premium Capability (PPC) sebagai variabel moderasi, hanya Human Capital Efficiency (HCE) yang berpengaruh  terhadap pertumbuhan pendapatan.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"69 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87936337","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}

{"title":"PENGARUH CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014","authors":"Heru Suwasono, Yenni Maria Sridarta","doi":"10.47202/mak.v30i01.77","DOIUrl":"https://doi.org/10.47202/mak.v30i01.77","url":null,"abstract":"Penelitian ini untuk menguji pengaruh Corporate Governance terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening. Corporate Governance dalam penelitian ini menggunakan indikator kepemilikan manajerial dan kepemilikan institusional.Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2010- 2014. Pemilihan sampel dilakukan dengan metode purposive sampling dari 142 perusahaan yanggo public diperoleh 10 perusahaan sampel yang memenuhi syarat. Teknik analisis data yang digunakan adalah analisis rasio keuangan untuk mengetahui kondisi rasio keuangan perusahaan dari variabel yang diteliti, analisis jalur (Path Analysis) untuk mengetahui besarnya kontribusi yang ditunjukkan oleh koefisien jalur pada setiap diagram jalur, uji hipotesis menggunakan t-statistik dan F-statistik selain itu juga dilakukan uji asumsi klasik yang meliputi uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi. Selama periode pengamatan menunjukkan bahwa data penelitian berdistribusi normal.Berdasarkan uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi tidak ditemukan variabel yang menyimpang dari asumsiklasik. Hasil penelitian ini menunjukkan bahwa: 1) CG tidak memiliki pengaruh positif dan signifikan terhadap nilai perusahaan, 2) CG tidak berpengaruh tehadap kinerja keuangan yang diukur dengan ROA, 3) kinerja keuangan yang diukur dengan ROA berpengaruh positif dan signifikan terhadap nilai perusahaan, 4) CG tidak  tidak memengaruhi nilai perusahaan melalui kinerja keuangan. Hasil penelitian menunjukkan kinerja keuangan yang tinggi dapat memberikan nilai tambah kepada nilai perusahaannya, yang tercermin dengan meningkatnya nilai PBV.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81301600","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}

{"title":"BAURAN ORIETASI STRATEGI BERBASIS DEMOGRAFI UNTUK MENGOPTIMALKAN KINERJA UMKM : VARIABEL MODERASI ORIENTASI PERUBAHAN, MEDIASI KEUNGGULAN BERSAING PADA UMKM DI JAWA TENGAH INDONESIA","authors":"Darmanto, Sri Wardaya","doi":"10.47202/mak.v30i01.78","DOIUrl":"https://doi.org/10.47202/mak.v30i01.78","url":null,"abstract":"Tujuan penelitian menganalisis pengaruh variabel demografi pada variabel anteseden orientasi pelanggan. orientasi strategi, kinerja UMKM,  pengaruh orientasi kewirausahaan, reward dan pembelajaran pada orientasi pelanggan, pengaruh orientasi pelanggan, pesaing pada orientasi inovasi, pengaruh orientasi pelanggan, pesaing, keunggulan bersaing pada Kinerja UMKM, peran perubahan organisai dalam memoderasi pengaruh orientasi pelanggan, pesaing pada orientasi inovasi. peran keunggulan bersaing dalam memediasi orientasi pelanggan, pesaing dan inovasi pada kinerja UMKM.  Populasi penelitian ini yaitu UMKM makanan di Jawa tengah. Sampel 750 dipilih dengan teknik convenience sampling, Analisis Cros tab dugunakan untuk mengetahui pengaruh variabel demografi pada variabel anteseden orientasi pelanggan, dimensi orientasi strategi dan kinerja organisasi. Pengaruh variabel anteseden pada orientasi pelanggan, dimensi orientasi strategi pada kinerja organisasi, peran variabel perubahan memoderasi orientasi pelanggan dan pesaing pada orientasi inovasi, peran variabel keunggulan bersaing memediasi orientasi pelanggan, inovasi dan pesaing pada kinerja organisasi di gunakan analisis Struktural Equation Model (SEM). Hasil analisis menunjukkanGender, usia, pedidikan, pengalaman dan jumlah karyawan berpengaruh pada variabel anteseden orientasi pelanggan, Gender, usia, pedidikan, pengalaman dan jumlah karyawan berpengaruh pada variabel orientasi strategi, Gender, usia, pedidikan, pengalaman dan jumlah karyawan berpengaruh pada kinerja, Kewirausahaan, reward dan pembelajaran berpengaruh pada orientasi pelanggan, Orientasi pelanggan dan pesaing berpengaruh pada orientasi inovasi, Orientasi pelanggan, pesaing, keunggulan bersaing berpengaruh pada Kinerja, Perubaahan organisai berperan memperkuat pengaruh orientasi pelanggan, pesaing pada orientasi inovasi, Keunggulan bersaing bersaing berperan memediasi pengaruh orientasi pelanggan, pesaing dan inovasi pada kinerja.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82820725","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}

{"title":"PENGARUH KOMPETENSI, PROFESIONALISME, DAN PENGALAMAN AUDIT TERHADAP KEMAMPUAN AUDITOR BADAN PEMERIKSA KEUANGAN (BPK) DALAM MENDETEKSI FRAUD DENGAN TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK) SEBAGAI VARIABEL MODERASI","authors":"Didi atmaja","doi":"10.25105/mraai.v16i1.2078","DOIUrl":"https://doi.org/10.25105/mraai.v16i1.2078","url":null,"abstract":"The objectives of this research to empirically analyze the influence of competency, professionalism, and audit experience on The Supreme Audit Institution’s auditor ability of fraud detection with Computer Assisted Audit Techniques (CAATs) as The Moderating Variable. The result showed that The Professionalism, Audit Experience, and CAATs have a positive impact on auditor’s ability of fraud detection. The result also showed that The Audit Experience with CAATs as The Moderating Variable weaken on Auditor’s Ability of Fraud detection. Value of the coefficient of determination indicates that together contribute to dependent variable (Auditor’s Ability of Fraud Detection) of 55,9% . Key words : Competency, Professionalism, Audit Experience, CAATs, and Fraud ","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"56 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79388686","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}

{"title":"VALUE RELEVANCE DAN IFRS ADOPTION DI INDONESIA: INVESTIGASI PADA PERUSAHAAN LQ-45 BURSA EFEK INDONESIA","authors":"T. ,, Suratno ., N. Ahmar","doi":"10.25105/MRAAI.V15I1.1650","DOIUrl":"https://doi.org/10.25105/MRAAI.V15I1.1650","url":null,"abstract":"Value relevance is being defined as the ability of information disclosed by financial statements to capture and summarize firm value. earnings per share (EPS) and book value of shares (BVS) and stock market price (SMP), both before and after IFRS adoption. Based on theresult,test there the valuerelevancebefore and after IFRS adoptio. The value relevance after IFRS adoption decreased. These findings differ from the findings in several countries have adopted IFRS. In many countries have adopted IFRS tends to increase the value relevance.Keyword : value relevance, earning per share, book value of equity, stock price, IFRS adoption, LQ-45","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2017-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91148418","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}

{"title":"THE INFLUENCE OF LEVERAGE AND DIVERSIFICATION TO FINANCIAL PERFORMANCE OF GENERAL INSURANCE COMPANIESN IN INDONESIA 2010-2014","authors":"Yulianti, M. Nuryatno","doi":"10.25105/mraai.v15i1.1646","DOIUrl":"https://doi.org/10.25105/mraai.v15i1.1646","url":null,"abstract":"The purpose of this research is to find out the influence of leverage and diversification to financial performance of general insurance companies in Indonesia. This research uses secondary data from Indonesian general insurance companies’s financial report  within  year 2010 to 2014.The population of this research  is general insurance companies in Indonesia which listed as member of The General Insurance assosiation of Indonesia. The number of samples that used in this research are 10 general insurance companies which were selected based on purposive sampling method.This research used pooled regression models and hypothesis testing for each independent variable on dependent.The Result of this research shows that leverage and diversification significantly affect positively to general insurance company’s financial performance in Indonesia.Keywords : leverage, diversification, financial performance, insurance companies, and ROE. ","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2017-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77863280","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}