Media Riset Akuntansi Auditing Informasi最新文献

{"title":"SUSTAINABILITY REPORTING AND SUSTAINABLE GROWTH RATE: COVID-19 AS MODERATING VARIABLE","authors":"Violin Meidy Theresia, Wijaya Triwacananingrum","doi":"10.25105/mraai.v22i1.12824","DOIUrl":"https://doi.org/10.25105/mraai.v22i1.12824","url":null,"abstract":"Riset ini dilakukan untuk mengungkapkan pengaruh pelaporan keberlanjutan terhadap sustainable growth rate perusahaan, serta apakah situasi pandemi COVID-19 memoderasi pengaruh tersebut. Penelitian ini didasari dengan adanya value creation dari pelaporan keberlanjutan yang berhubungan erat dengan pertumbuhan perusahaan secara jangka panjang, namun ditemukan masih minimnya penelitian yang menghubungan pelaporan keberlanjutan dengan sustainable growth rate, sebagai salah satu alat krusial untuk mengukur pertumbuhan perusahaan. Variabel moderasi COVID-19 juga diikutsertakan karena rentang waktu penelitian 2018 - 2020 mencakup periode 2020 sebagai tahun dimulainya COVID-19 merebak di Indonesia. Data penelitian ini bersumber dari laporan keuangan dan laporan keberlanjutan perusahaan yang terdaftar di BEI dengan sampel penelitian yang berjumlah 43 perusahaan. Hasil penelitian ini menunjukkan bahwa pelaporan keberlanjutan berpengaruh signifikan terhadap sustainable growth rate dengan arah pengaruh yang bervariasi tergantung dimensi pelaporan keberlanjutan berdasarkan GRI Standards, yaitu pengaruh positif oleh dimensi ekonomi dan lingkungan, dan pengaruh negatif oleh dimensi sosial. Di samping itu, penelitian ini juga membuktikan pandemi COVID-19 memoderasi hubungan pelaporan keberlanjutan dimensi ekonomi, lingkungan, dan sosial dengan sustainable growth rate. Penemuan ini dapat berguna bagi berbagai pihak, terutama manajemen perusahaan, dalam merencanakan strategi keuangan dan kegiatan pelaporan keberlanjutan untuk mengoptimalkan value creation yang dapat dihasilkan.\u0000 \u0000This research is conducted to demonstrate the impact of sustainability reporting on the sustainable growth rate, as well as to prove whether the COVID-19 pandemic situation moderated this impact. The background of this research is that the value creation of sustainability reporting is closely related to the company's long-term growth. However, it is found that research connecting sustainability reporting to sustainable growth rate, as one of the crucial tools to measure growth, is still very rare. The moderating variable COVID-19 is also included because the research period 2018 - 2020 covers the 2020 as the year the COVID-19 outbreak began in Indonesia. The data are sourced from financial and sustainability reports of companies listed on the IDX with a final sample of 43 companies. The result of this research shows that sustainability reporting has a significant impact on sustainable growth rate in various directions according to the sustainability reporting dimensions based on GRI Standards: positive influence by economic and environmental dimensions, and negative influence by social dimension. Besides, this research also finds that the COVID-19 pandemic moderates the relationship between the economic, environmental, and social dimensions of sustainability reporting and sustainable growth rate. These findings are useful for various parties and organizations, especially company management","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"36 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78031116","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":"DO GOOD CORPORATE GOVERNANCE (GCG) AND INTEGRATED CORPORATE GOVERNANCE (ICG) IMPROVE PERFORMANCE AND REDUCE FRAUD IN INDONESIAN PUBLIC BANKING?","authors":"Tugiantro Tugiantoro, Khomsiyah Khomsiyah, A. Purwanti","doi":"10.25105/mraai.v22i1.12953","DOIUrl":"https://doi.org/10.25105/mraai.v22i1.12953","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk menguji apakah penerapan GCG dan ICG meningkatkan kinerja dan mengurangi fraud pada perbankan umum di Indonesia dengan menggunakan Asset Quality sebagai variabel moderasi. Penelitian ini merupakan penelitian kausalitas dengan sampel 27 bank pada periode 2015-2018. GCG dan ICG dinilai menggunakan analisis isi atas pengungkapan yang tersedia dalam laporan tahunan bank. Kinerja diukur dari kinerja saham dan kinerja keuangan. Fraud diukur berdasarkan Beneish M. Score (2009) menggunakan 5 (lima) indeks yang mengukur DSRI, GMI, AQI, SGI, dan TATA. Model Persamaan Struktural Partial-Least Square (PLS-SEM) digunakan dalam pengujian model penelitian. Hasil penelitian ini menunjukkan bahwa GCG berpengaruh positif terhadap Kinerja Saham, dan Kinerja Keuangan serta berpengaruh negatif terhadap Fraud. Sedangkan ICG berpengaruh positif terhadap Kinerja Saham, dan Kinerja Keuangan, namun tidak berpengaruh terhadap Fraud. Variabel kontrol Leverage (Lev) berpengaruh negatif terhadap Kinerja Saham, Capital Adequacy Ratio (CAR) berpengaruh positif terhadap Kinerja Keuangan, dan Loan to Deposit Ratio (LDR) berpengaruh positif terhadap Fraud. Kualitas Aset sebagai variabel pemoderasi dapat memperkuat pengaruh GCG terhadap Kinerja Keuangan dan Fraud. Hal ini juga dapat memperkuat pengaruh ICG terhadap Kinerja Keuangan. Namun variabel pemoderasi Kualitas Aset tidak memperkuat pengaruh GCG terhadap Kinerja Saham, juga tidak memperkuat pengaruh ICG terhadap Kinerja Saham dan Fraud. Pada F-Test, GCG dan ICG secara simultan berpengaruh terhadap Kinerja Saham, Kinerja Keuangan, dan Fraud. \u0000 \u0000The purpose of this study is to examine whether the implementation of GCG and ICG increase performance and reduce fraud on public banking in Indonesia while using Asset Quality as a moderating variable. This study is a causality study with 27 banks as samples on the period of 2015-2018. GCG and ICG assessed using content analysis on disclosures that are available in the bank's annual report. Performance is measured from stock performance and financial performance. Fraud is measured based on Beneish M. Score (2009) using the 5 (five) indexes measuring DSRI, GMI, AQI, SGI, and TATA. Partial-Least Square Structural Equation Model (PLS-SEM) was used in testing the study model. The result of this study showed that the GCG impact positively on the Stock Performance, and Financial Performance and impact negatively on Fraud. ICG on the other hand impact positively on Stock Performance, and Financial Performance, however, there is no influence against Fraud. The control variable Leverage (Lev) shows a negative influence on Stock Performance, the Capital Adequacy Ratio (CAR) shows a positive influence on Financial Performance, and the Loan to Deposit Ratio (LDR) shows a positive influence on Fraud. Asset Quality as a moderating variable can strengthen the influence of GCG on Financial Performance and Fraud. It can also strengthen the influence of ICG on Fin","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"128 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88020036","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":"IMPLEMENTASI INQUIRY-BASED LEARNING DI MASA PANDEMI (Studi Kasus di ABA St. Pignatelli Surakarta)","authors":"Muhammad Sirod, Poniman","doi":"10.47202/mak.v33i02.131","DOIUrl":"https://doi.org/10.47202/mak.v33i02.131","url":null,"abstract":"This research aims to understand the extent of the students’ participation to join the lectures during the Covid-19 pandemic, that requires the lectures to be conducted through online system. In such a condition Inquary-based learning is selected as an appropriate method of learning, in which the students’ independence is needed. The researchers conducted a case study on the application of inquiry-based learning, especially in the subject of Structure-Grammar, at the English Study Program, Academy of Foreign Language St. Pignatelli Surakarta \u0000In the implementation of this method the students are expected to be autonomous learners who must be aware of themselves that they need particular knowledge and consequently, with their own accord they will find any sources from both reference-books and scientific webs. The role of the lecturer is to guide them in such a way that they master the minimum requirements. \u0000The research results show that the students of Semester II give 66.66% of positive response, and those of Semester IV 73.55%. There are more than 25 % of students who do not give positive participation to the lectures due to  several obstacles, namely the lack of smart phones, adequate computers or internet access. Although the results are not so satisfying, they can be used as a reference for autonomous learning.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84801313","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 EFFECT OF EXECUTIVE COMPENSATION, PROFITABILITY, LEVERAGE, CAPITAL INTENSITY AND COMPANY AGE ON TAX AVOIDANCE","authors":"Darmanto, Oktavianus Satu","doi":"10.47202/mak.v33i02.124","DOIUrl":"https://doi.org/10.47202/mak.v33i02.124","url":null,"abstract":"The purpose of this reasearch is to find the effect of executives compensation, profitability, leverage, capital intensity and age against tax avoidance. Population in this reasearch is the company LQ45 index in Indonesia Stock Exchange period 2017-2020. The method of determining the sample used in this reasearch was purposive sampling. Total sample used in this reasearch is 120 financial report from 30 company. The Hypothesis in this research was tested using multiple regresion analysis. \u0000The results of the study found 1) executive compensation had a significant positive effect on tax avoidance (p = 0.000), 2) profitability had no significant effect on tax avoidance (p = 0.533), 3) leverage had no significant effect on tax avoidance (p = 0.341), 4 ) capital intensity has a significant positive effect on tax avoidance (p = 0.001), 5) company age has no significant effect on tax avoidance (p  = 0.846). \u0000 ","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"283 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74949298","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 KEPEMILIKAN INSTITUSI, LIKUIDITAS, LEVERAGE TERHADAP FINANCIAL DISTRESS DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI. PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2016-2020.","authors":"Titik Dwiyani, Purnomo","doi":"10.47202/mak.v33i02.126","DOIUrl":"https://doi.org/10.47202/mak.v33i02.126","url":null,"abstract":"Penelitian ini bertujuan menguji apakah variabel kepemilikan institusi (Kep-I), ikuiditas dan leverage  dengan profitabilitas sebagai variabel pemoderasi berpengaruh terhadap financial distress. Penelitian ini menggunakan sampel perusahaan pertambangan yang terdaftaf di BEI periode 2016 hingga 2020. Metode penelitian yang digunakan adalah dengan menggunakan analisis regresi linier berganda dan menggunakan moderated regretion analisys dengan menggunakan SPSS. Sampel perusahaan pertambangan yang digunakan sebanyak 30 perusahaan dari jumlah perusahaan pertambangan seluruhnya 45. \u0000Hasil penelitian menyatakan bahwa uji determinasi menunjukkan hasil 52,3% yang artinya 47,7% dipengaruhi variabel yang tidak masuk dalam model penelitian. Uji simultan (F) terbukti semua variabel berpengaruh terhadap financial distress. Uji parsial (t) menunjukkan variabel kep-I berpengaruh negatif, namun variabel likuiditas dan leverage berpengaruh positif serta ROA tidak berpengaruh terhadap financial distress. \u0000Hasil uji MRA menunjukkan hasil bahwa variabel profitabilitas yang diukur dengan ROA hanya mampu memoderasi variabel leverage,namun tidak mampu memoderasi variabel Kep-I dan Likuiditas terhadap financial distress.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90110850","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 BEBAN KERJA, STRES KERJA DAN KELELAHAN KERJA TERHADAP KINERJA KARYAWAN PADA WARUNG MAKAN BURJO 24 JAM DI AREA SOLO","authors":"Desi Kurnia Putri, Kasidin","doi":"10.47202/mak.v33i02.128","DOIUrl":"https://doi.org/10.47202/mak.v33i02.128","url":null,"abstract":"This study aims to analyze the effect of workload, work stress and work fatigue on employee performance at a 24-hour burjo food stall in the Solo area. This research was conducted at several 24-hour burjo food stalls in the Solo area. This study used a sample of 95 employees. The sampling method uses probability sampling, namely the simple random sampling method. and the data used are primary data obtained from distributing questionnaires to respondents. The data that has been obtained is processed with the SPSS program using several variables, namely workload, work stress, work fatigue and employee performance. The results showed that the workload had a negative and significant effect on employee performance, this can be seen from the t value of -6.597. Job stress has a positive and significant effect on employee performance, this can be seen from the t value of 0.353. Job fatigue has a negative and significant effect on employee performance, this can be seen from the t value of -7.549. \u0000 ","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"45 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90350117","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":"KOMITMEN ORGANISASI BERDAMPAK PADA KINERJA PEGAWAI DITINJAU DARI ASPEK DISIPLIN KERJA, DIKLAT DAN PROFESIONALISME","authors":"Iwan Dwi Cahyanto, B. Rahayu","doi":"10.47202/mak.v33i02.129","DOIUrl":"https://doi.org/10.47202/mak.v33i02.129","url":null,"abstract":"The purpose of the study was to determine, test and analyze empirically the effect of work discipline, training and professionalism on employee commitment and performance at DPMPTSP Karanganyar Regency. Sampling using the census technique of 35 respondents. Research data is primary data, namely data obtained directly from respondents. Data collection techniques using observation, questionnaires and documentation. The data analysis technique used instrument test, linearity test, hypothesis test, path analysis. The results showed that training and professionalism had a significant effect on commitment, while work discipline had no significant effect on commitment; work discipline, training, professionalism and commitment have a significant effect on performance. The F test results show that work discipline, training, professionalism and commitment have a significant effect on performance. The total R2 test results are 0.981, meaning that the performance variable is explained by work discipline, training, professionalism, and commitment of 98.1 %, the remaining 1.9 % is explained by other factors outside the research model. The results of the path analysis show that the direct path of work discipline to performance is the most dominant and most effective path to improve performance. The commitment intervening variable cannot mediate all independent variables on the dependent variable. \u0000 ","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"129 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89694778","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 CRYPTOCURRENCY, INTELECTUAL CAPITAL, LEVERAGE DAN NILAI TUKAR RUPIAH TERHADAP NILAI SAHAM PERUSAHAAN, SEBELUM DAN PADA SAAT PANDEMI COVID-19 (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN DI BEI PERIODE JUNI 2019 - MARET 31, 2020)","authors":"Endang Purwaningsih, Chatarina Guntur Citra Mandiri","doi":"10.47202/mak.v33i02.125","DOIUrl":"https://doi.org/10.47202/mak.v33i02.125","url":null,"abstract":"This study aims to determine the effect of Cryptocurrency, Intellectual Capital, Rupiah Exchange Rate, Leverage, and Return On Assets on stock prices. The objects of this research are banking companies listed on the IDX from June 2019 to March 2021. The sampling technique uses secondary data sources, namely data obtained or collected by researchers from various existing sources. The number of samples used as many as 46 banking companies. The analytical method used is the classical assumption test and multiple regression test. \u0000Based on the analysis conducted, it can be concluded that this study meets the requirements of the classical assumption test. Hypothesis testing using the t test shows that Cryptocurrency has no effect on stock prices before the Covid-19 Pandemic, and has a significant effect on stock prices during the Covid-19 Pandemic. Intellectual Capital has a significant positive effect on stock prices before Covid-19, and has no effect on stock prices during the Covid-19 Pandemic. Leverage has no effect on stock prices before and during the Covid-19 Pandemic. The Rupiah Exchange Rate has no effect on stock prices before and during the Covid-19 Pandemic.  has a significant positive effect on stock prices before and during the Covid-19 Pandemic. \u0000 ","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89043180","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":"ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KOTA SURAKARTA TAHUN 2017-2019","authors":"Vitalis Ari Widiyaningsih, Margaretha Prihatiningsih","doi":"10.47202/mak.v33i02.127","DOIUrl":"https://doi.org/10.47202/mak.v33i02.127","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui Kinerja Keuangan Pendapatan Daerah Kota Surakarta periode 2017-2019 dan mengetahui Kinerja Keuangan Belanja Daerah Kota Surakarta periode 2017-2019. Penelitian ini merupakan penelitian deskriptif kuantitatif yaitu penelitian yang berusaha untuk menuturkan pemecahan masalah yang ada sekarang dengan menggunakan angka, mulai dari pengumpulan data, penafsiran terhadap data tersebut serta penampilan dari hasilnya. Teknik pengumpulan data yang digunakan dalam penelitian ini menggunakan teknik dokumentasi. Data yang digunakan adalah data sekunder berupa Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah Kota Surakarta tahun 2017-2019. \u0000Hasil yang diharapkan dari penelitian ini menunjukkan bahwa Kinerja Keuangan Pendapatan Daerah Kota Surakarta secara umum dikatakan baik. Kinerja Pendapatan baik dilihat dari Varians Pendapatan Daerah, Pertumbuhan Pendapatan Daerah, Rasio Keuangan Pendapatan Daerah dilihat dari Derajat Desentralisasi, Rasio Ketergantungan Keuangan Daerah, Rasio Efektivitas dan Efisiensi Pajak Daerah, dan Derajat Kontribusi BUMD. Kinerja Keuangan Belanja Daerah Pemerintah Kabupaten Surakarta secara umum dapat dikatakan baik. Kinerja Belanjan baik dilihat dari Varians Belanja Daerah, Pertumbuhan Belanja Daerah, dan Keserasian Belanja. \u0000  ","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77933815","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 AUDIT TENURE, AUDITOR SPESIALIS DAN PENGUNGKAPAN SUKARELA TERHADAP ASIMETRI INFORMASI DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI","authors":"Heru Suwasono, Vitalis Ari Widiyaningsih","doi":"10.47202/mak.v33i02.130","DOIUrl":"https://doi.org/10.47202/mak.v33i02.130","url":null,"abstract":"Penelitian ini bertujuan untuk menemukan bukti mengenai pengaruh audit tenure, auditor spesialis, dan pengungkapan sukarela terhadap asimetri informasi. Penelitian ini juga akan menguji apakah komite audit dapat memperkuat atau memperlemah pengaruh audit tenure, auditor spesialis, dan pengungkapan sukarela terhadap asimetri informasi. \u0000Penelitian ini menggunakan sampel perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2013-2017. Jumlah perusahaan perbankan yang dijadikan sampel penelitian adalah 29 perusahaan dengan pengamatan selama 5 tahun. Penelitian ini berdasarkan purposive sampling. Total sampel penelitian ini adalah 145 laporan keuangan. Pengujian hipotesis dalam penelitian ini menggunakan teknik analisis regresi berganda dan MRA (Moderated Regression Analysis). \u0000Hasil penelitian menunjukkan bahwa auditor spesialis berpengaruh negatif terhadap asimetri informasi, sedangkan pengungkapan sukarela dan audit tenure tidak berpengaruh terhadap asimetri informasi. Penelitian ini menemukan bukti bahwa interaksi antara audit tenure dengan komite audit berpengaruh terhadap asimetri informasi. Interaksi antara auditor spesialis dengan komite audit juga terbukti berpengaruh terhadap asimetri informasi.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90091704","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}