Media Riset Akuntansi Auditing Informasi最新文献_第3页

OPTIMIZING BUSINESS PERFORMANCE IN PROPERTY MANAGEMENT WITH GREEN BUILDING EVIDENCE IN INDONESIA 以印尼的绿色建筑为依据，优化物业管理的业务绩效

Media Riset Akuntansi Auditing Informasi Pub Date : 2022-11-11 DOI: 10.25105/mraai.v22i2.10756

D. Samosir

引用次数: 0

TANGGUNG JAWAB LINGKUNGAN, PERTUMBUHAN DAN SIKLUS HIDUP PERUSAHAAN TERHADAP CASH HOLDING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA 该公司对印尼制造业持有量现金的环境、增长和生命周期的责任

Media Riset Akuntansi Auditing Informasi Pub Date : 2022-11-11 DOI: 10.25105/mraai.v22i2.13130

Andi aditya Hardinto, Juniati Gunawan, Indrianita Anis

引用次数: 1

DETERMINAN KECURANGAN AKADEMIK MAHASISWA AKUNTANSI DI MASA PANDEMI COVID-19 科维-19大流行期间会计学生作弊的保证

Media Riset Akuntansi Auditing Informasi Pub Date : 2022-11-11 DOI: 10.25105/mraai.v22i2.13799

Febrianti Kartika Ningrum, Evi Maria

引用次数: 2

DETERMINAN KUALITAS AUDIT BERDASARKAN STANDAR PERIKATAN DAN UKURAN KAP 基于包装标准和引擎盖大小的审计质量确定

Media Riset Akuntansi Auditing Informasi Pub Date : 2022-11-11 DOI: 10.25105/mraai.v22i2.13985

Ika Nur Astuti, Yayu Putri Senjani, Slamet Haryono

{"title":"DETERMINAN KUALITAS AUDIT BERDASARKAN STANDAR PERIKATAN DAN UKURAN KAP","authors":"Ika Nur Astuti, Yayu Putri Senjani, Slamet Haryono","doi":"10.25105/mraai.v22i2.13985","DOIUrl":"https://doi.org/10.25105/mraai.v22i2.13985","url":null,"abstract":"Financial statements are an important instrument for every company which is not only a means of making decisions by the company's internals alone, but also to assess the condition or condition of the company by external parties as well. In recent years, manipulation of audited financial statements caused by auditor violations often occurs, so that public doubts arise over the quality of audits produced by auditors. This study aims to determine the effect of audit fees, audit tenure, audit rotation and KAP size on audit quality. Sampling was carried out using the purposive sampling method and resulted in a selected sample of 59 manufacturing companies multiplied by a five-year observation period, so that the total number of observation data was 295. The research data used in this study were secondary data taken from the annual report. manufacturing company registered on ISSI from 2016-2020. This study implies a descriptive research design using a quantitative approach. Data analysis in this study uses logistic regression analysis which is processed using STATA version 16 test tool. The results of this study indicate that audit fees have a positive effect on audit quality, audit tenure and KAP size have no effect on audit quality, while audit rotation has a negative effect on audit quality.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"85 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90492696","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

MANAGEMENT ACCOUNTABILITY OF PKU MUHAMMADIYAH SUKOHARJO HOSPITAL 苏科哈若大学穆罕默迪亚医院的管理问责制

Media Riset Akuntansi Auditing Informasi Pub Date : 2022-11-11 DOI: 10.25105/mraai.v22i2.14069

Rahmawati Setyo Wigati, D. Suhardjanto

引用次数: 0

INDICATOR DEVELOPMENT AND QUALITY OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE FOR THE MINING INDUSTRY IN INDONESIA (Qualitative Study During Observation Period 2017-2019) 印尼采矿业企业社会责任披露指标发展与质量(2017-2019年观察期定性研究)

Media Riset Akuntansi Auditing Informasi Pub Date : 2022-11-11 DOI: 10.25105/mraai.v22i2.12491

T. Setiawan, N. Jonathan, K. Kurniawati

{"title":"INDICATOR DEVELOPMENT AND QUALITY OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE FOR THE MINING INDUSTRY IN INDONESIA (Qualitative Study During Observation Period 2017-2019)","authors":"T. Setiawan, N. Jonathan, K. Kurniawati","doi":"10.25105/mraai.v22i2.12491","DOIUrl":"https://doi.org/10.25105/mraai.v22i2.12491","url":null,"abstract":"Disclosure of corporate social responsibility (CSR) is increasing in urgency because demands for legitimacy are increasing. Companies can disclose their CSR through annual reports or sustainability reports. This study aims to provide information on how many companies have disclosed CSR in their sustainability reports, the average extent of disclosure in annual reports and sustainability reports, which indicators are predominantly disclosed and which disclosures are limited. This research is a descriptive qualitative study using secondary data taken from the website company's official in the form of an annual report and a sustainability report and then analyzed by reference to the GRI-G4 and/ or GRI-standards using quantitative and qualitative content analysis techniques. The result of the research is that the company disclosure of CSR using sustainability reports is only 20%; and the rest is still in the annual report. General indicators disclosed based on GRI-G4 and GRI-standard are positive and non-monetary disclosures, especially on sensitive indicators because they are private to the company. This study also provides a qualitative measurement (measurement of variety) of CSR disclosure involving tables/ photos/ diagrams in addition to general narrative disclosures in quantitative content analysis techniques as a new measurement nowadays. Keywords: GRI-Standard; GRI-G4; CSR disclosure, a qualitative content analysis technique","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"36 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76181841","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

TATA KELOLA PEMERINTAHAN PUSAT DALAM PENGEMBANGAN KABUPATEN TAPANULI UTARA 塔帕努利北部发展区中央治理

Media Riset Akuntansi Auditing Informasi Pub Date : 2022-11-10 DOI: 10.25105/mraai.v22i2.15103

Sahala Purba, Kuras Purba

{"title":"TATA KELOLA PEMERINTAHAN PUSAT DALAM PENGEMBANGAN KABUPATEN TAPANULI UTARA","authors":"Sahala Purba, Kuras Purba","doi":"10.25105/mraai.v22i2.15103","DOIUrl":"https://doi.org/10.25105/mraai.v22i2.15103","url":null,"abstract":"Riset ini bermaksud untuk mengevaluasi apakah pengembangan Kabupaten Tapanuli Utara yang terletak di Provinsi Sumatera Utara berhasil atau tidak ditinjau dari analisis laporan keuangan pemerintah daerah dari 8 aspek pengukuran antara lain: Proporsi Otonomi Finansial Daerah, Proporsi Ketidakmandirian Finansial Daerah, Proporsi Ukuran Desentralisasi Fiskal, Proporsi Keefektifan PAD, Proporsi Keefisienan PAD, Proporsi Keefektifan Pajak Daerah, Proporsi Keefisienan Pajak Daerah dan Proporsi Ukuran Sumbangan BUMD. Riset ini adalah riset deskriptif kuantitatif dengan Subjek Riset informasi Finansial pemerintah daerah selama tahun 2013-2020, dan objek riset Informasi Realisasi Anggaran, Neraca, dan Informasi Rincian Penerimaan PAD Kabupaten. Teknik pengumpulan data yang dipakai adalah metode dokumentasi. Teknik analisis data yang dipakai adalah analisis proporsi finansial. Hasil riset menunjukkan, dari 8 (delapan) proporsi pengukuran analisis laporan keuangan pemerintahan daerah terdapat kabupaten Pakpak Barat mengalami kegagalan dalam pengembangan ditinjau 5 (lima) proporsi yaitu Proporsi Otonomi Finansial Daerah, Proporsi Ketidakmandirian Finansial Daerah, Proporsi Ukuran Desentralisasi Fiskal, Proporsi Keefisienan PAD, Proporsi Keefisienan Pajak Daerah, sedangkan kabupaten Toba hanya memiliki kelemahan pada Proporsi Ukuran Desentralisasi Fiskal, Kabupaten Humbang Hasundutan hanya lemah pada Proporsi Keefektifan PAD sedangkan Kabupaten Samori lemah dari Proporsi Ukuran Sumbangan BUMD, berarti bisa diambil kesimpulannya secara keseluruhan pemerintah pusat telah berhasil melakukan pengembangan Kabupaten Tapanuli Utara.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"33 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85132682","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

DEVELOPMENT OF NON-PROFIT ACCOUNTING INFORMATION SYSTEMS 非营利性会计信息系统的开发

Media Riset Akuntansi Auditing Informasi Pub Date : 2022-11-10 DOI: 10.25105/mraai.v22i2.14851

Carolina Lita Permatasari, Dwi Iga Luhsasi

{"title":"DEVELOPMENT OF NON-PROFIT ACCOUNTING INFORMATION SYSTEMS","authors":"Carolina Lita Permatasari, Dwi Iga Luhsasi","doi":"10.25105/mraai.v22i2.14851","DOIUrl":"https://doi.org/10.25105/mraai.v22i2.14851","url":null,"abstract":"This research is included in information system development research. The output product of this research is an Accounting Information System. The stages used in this study adapt the waterfall model from Pressman. Implementation of web-based system development using MySQL database on PHPMyAdmin. MySQL is one of the Database Management System (DBMS). The backend development of the accounting information system of this non-profit organization focuses on system logic starting from input, process and output. Input financial transactions in cash and bank as well as transactions that affect capital excluding income and costs. Automatically processes the inputted data in the report recapitulation according to the primary key that is set. Cash, bank, and capital transaction inputs are automatically recorded in the cash, bank and capital ledger, income ledger, expense ledger, income details, expense details, cash flow, and year-end reports. The output of the inputted report is a print preview to print the report by connecting to the hardware (printer). The testing procedure in this study was carried out with 2 tests, namely white-box testing, testing of the buttons on the system and black-box testing, testing of functions or processes that occur in the system. The data obtained from the results of filling out a set of instruments in the form of a questionnaire given to experts and users to assess the feasibility of the developed system. The results of the development research state that the accounting information system for non-profit organizations is feasible to be applied. This is evidenced by the results of the validation test of material experts, technology experts, and trials to users who are in the outstanding categories. The average on the material expert validation test shows the outstanding category with a score of 4.8. Technology experts show the outstanding category with a score of 4.78. Meanwhile, the trials on users belong to the very good category with a score of 4.7.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"73 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78761024","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: 1

ANALISIS PENGARUH RETURN ON ASSETS (ROA), RETURN ON EQUITY (ROE) DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM (Studi Kasus Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index Tahun 2017-2020)

Media Riset Akuntansi Auditing Informasi Pub Date : 2022-07-18 DOI: 10.47202/mak.v34i01.162

Adhista Setyarini

引用次数: 0

DO WE NEED A WEB-BASED ANALYSIS FOR VILLAGE FUND ACCOUNTABILITY? LESSONS LEARNED FROM DETOSUKO BARAT 我们是否需要一个基于网络的乡村基金问责分析?从detosuko barat学到的教训

Media Riset Akuntansi Auditing Informasi Pub Date : 2022-07-13 DOI: 10.25105/mraai.v23i1.16561

Aprina Nugrahesthy, A. Chariri

{"title":"DO WE NEED A WEB-BASED ANALYSIS FOR VILLAGE FUND ACCOUNTABILITY? LESSONS LEARNED FROM DETOSUKO BARAT","authors":"Aprina Nugrahesthy, A. Chariri","doi":"10.25105/mraai.v23i1.16561","DOIUrl":"https://doi.org/10.25105/mraai.v23i1.16561","url":null,"abstract":"This study aims to evaluate the accountability practices of village financial management based on the official village website. West Detusoko, one of the anti-corruption pilot villages in 2022, was selected as the research object. This study adopts case study research approach. We collect data by observing the official village website, evaluating suitability with the accountability criteria, and then conducting in-depth interviews with informants to draw an overview of the accountability representation of village financial management through the official village website. The finding shows that the official website of West Detusoko falls into the less accountable category. The official website of West Detusoko has run actively because some actors behind the scenes have an interest in creating an impression on the village to the audiences accessing the official village website. The lessons learned from the case is the need of stakeholder awareness for providing the village with necessary resources in the implementation of website-based accountability. The website as a form of social interaction is expected to be a means of communication between all stakeholders, one of which is in representing the accountability of village financial management.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84736008","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: 1