Media Riset Akuntansi Auditing Informasi最新文献

{"title":"Tren Penelitian Anggaran di Indonesia","authors":"R. Wigati, Doddy Setiawan","doi":"10.25105/mraai.v19i2.3792","DOIUrl":"https://doi.org/10.25105/mraai.v19i2.3792","url":null,"abstract":"This study aims to provide an overview development of budgeting research in Indonesia. The study was taken from 19 accredited journals in Indonesia. Research samples were obtained from 2008 to 2018 and 74 articles were discussed on budgeting. This study classified the articles based on the sectors of reasearch, research methods and research variables used by the researchers. The most researched sector of the budgeing is in the public sector, while the most widely used method is the quantitative method. Whereas the most reasearch in independent variable is participation in budgeting, the dependent variable that is mostly studied is Performance because it is possible for a person's performance to depend on how the budget management is carried out.  ","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44962640","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":"DIMENSI KRITIS PEMIKIRAN AKUNTANSI YANG TERALIENASI: DIALOG IMAJINER KONSTRUKSIONIS DAN DEKONSTRUKSIONIS","authors":"Akhmad Riduwan, Andayani Andayani","doi":"10.25105/mraai.v19i2.3854","DOIUrl":"https://doi.org/10.25105/mraai.v19i2.3854","url":null,"abstract":"<p><em>This article aims to: (1) elevate the critical dimension of accounting </em><em>thoughts</em><em> which is alienated and repressed by dominant mainstream </em><em>thought</em><em>; and (2) build awareness of accounting academics and practitioners that (a) financial accounting can not only be developed by reflecting on economic and financial theories but can also be developed by reflecting on critical theories of sociology; and (b) accountants are not \"one-dimension </em><em>man</em><em>\", but </em><em>persons</em><em> who are able </em><em>to</em><em> perceiving and discovering the reality of their profession from various dimensions critically.</em></p><p><em>This a</em><em>rticle are prepared based on literature review. The literature of accounting practices and financial reporting is exploited along with the exploration of the underlying critical </em><em>thoughts</em><em>. To achieve the objectives of the study, the conceptual framework of financial reporting is examined from a constructionist and deconstructionist perspective. The study was conducted contemplatively on the basis of critical sociological theory. The results of the study from the constructionist and deconstructi</em><em>oni</em><em>st perspective are presented in an imaginary-contemplative dialogue format.</em></p><p><em>The results of the </em><em>review</em><em> indicate that: (1) the critical dimension of accounting thought needs to be raised in the effort to develop the concept and practice of financial reporting, so that it can become alternative thinking without destructing mainstream thinking; (2) ongoing financial reporting concepts and practices can not only be evaluated by reflecting on the parent theory of accounting discipline (i</em><em>.</em><em>e</em><em>.</em><em> economics and finance), but can also be evaluated by reflecting on the </em><em>critical </em><em>sociology theories relevant to the context. This builds awareness that accounting practices actually evolve in line with the development of human civilization, and accounting also has an important role to play in the development of that civilization; (3) the development of financial reporting concepts and practices should not be based on the economic and financial interests of the reporting entity, but must also be based on the public interest in general. This means that accountants are not supposed to be \"one-dimension </em><em>man</em><em>\", but become individuals who are able to find their profession in critical dimensions.</em></p>","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49532706","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":"DETERMINAN KINERJA ANGGARAN BELANJA PENDIDIKAN PADA KABUPATEN/KOTA DI ACEH","authors":"Syukriy Abdullah., M. Saputra, Dara Fazella, H. Hasnawati, Aulia Afridzal","doi":"10.25105/mraai.v19i2.3253","DOIUrl":"https://doi.org/10.25105/mraai.v19i2.3253","url":null,"abstract":"The purpose of this research is to examine the determinants of the Education Budget Performance in Aceh, namely Local Financial Independence, Last Year Budget Balance, Government Size, and Local Revenue Growth using data from districts and cities in Aceh for year 2011-2015. The results of the study show that Local Financial Independence and Last Year Budget Balance has a negative effect on Education Budget Performance, while the other two variables have no effect. ","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47270534","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":"TINGKAT PERMINTAAN SUKUK RITEL: ANALISIS FAKTOR INTERNAL DAN EKSTERNAL","authors":"Rifqi Muhammad, Eka Natha Permana, Peni Nugraheni","doi":"10.25105/mraai.v19i2.4205","DOIUrl":"https://doi.org/10.25105/mraai.v19i2.4205","url":null,"abstract":"Sukuk is one of the investment instruments that attract Muslim investors who want to invest in accordance with sharia principles. The demand for sukuk is relatively high every time a sukuk is issued. The study aims to examine the factors influencing the demand of retail sukuk issued by government. Independent variables consist of sukuk price, BI rate, inflation rate and rate of return of Mudharaba investment accounts.  Retail sukuk SR-005 is choosen as dependent variable because of the highest average investment per investor during ten years of retail sukuk issuance. The data is taken from February 2013 to February 2016 and analysed using panel data regression. The results indicate that BI rate has negative influence on the demand of retail sukuk SR-005 while sukuk price, inflation rate and rate of return of mudharaba investment accounts do not influence the demand of retail sukuk SR-005. This study is expected to contribute to the scientific development of Islamic finance, especially the study of sukuk.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42122366","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":"PERBANDINGAN RETURN SAHAM PADA PERUSAHAAN PERKEBUNAN BEI DAN BURSA MALAYSIA","authors":"Etty Rahayu Jamil, Warmie Eka Putra, Fitrini Mansur","doi":"10.25105/mraai.v19i2.4075","DOIUrl":"https://doi.org/10.25105/mraai.v19i2.4075","url":null,"abstract":"The purpose of this research is to know the difference between the actual return and the expected return of the stock using the CAPM model in plantation sector companies listed on the Indonesia Stock Exchange and Malaysia Stock Exchange during the period 2015-2017. This research is a quantitative study using secondary data in the form of stock closing price data, stock index and interest rates by the Central Bank. The hypothesis test in this study is an independent sample t-test to compare the results of the calculation of returns obtained. Results of this study is (1) There is a significant difference between actual return and expected return on plantation companies listed on the Indonesia Stock Exchange, (2) There is no significant difference between actual return and expected return on plantation companies listed on Bursa Malaysia, and (3) There is a significant difference between stock returns of plantation sector companies listed on the Indonesia Stock Exchange and Malaysia Stock Exchange during the 2015-2017 period. Both Indonesia and Malaysia obtained negative returns during the study period, but Malaysia's value is better than Indonesia.  Keywords: Actual Return, CAPM, Expected Return, and Stock Investment.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46033003","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 FRAUD DIAMOND DALAM MENDETEKSI TINGKAT ACCOUNTING IRREGULARITIES DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERATING","authors":"Murtanto Murtanto, D. Sandra","doi":"10.25105/mraai.v19i2.5320","DOIUrl":"https://doi.org/10.25105/mraai.v19i2.5320","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi tingkat accounting irregularities terhadap pressure, opportunity, rationalization dan capability dengan komite audit sebagai variabel moderasi.  Populasi dalam penelitian ini adalah perusahaan konstruksi, perusahaan properti investasi dan perusahaan aset real estat pada tahun 2016-2017 dan teknik pengambilan sampling adalah purposive sampling. Jenis data yang digunakan adalah jenis data skunder dari Bursa Efek Indonesia dalam bentuk laporan keuangan tahunan. Jumlah sampel dalam penelitian ini adalah 84 perusahaan.  Penelitian ini menggunakan analisis regresi logistik untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa financial stability, personel financial need, financial target, nature of industry, ineffective monitoring, berpengaruh signifikan  terhadap accounting irregularities. Namun External pressure, rationalization, capability, dan komite audit tidak berpengaruh signifikan  terhadap accounting irregularities. Komite audit memperlemah financial stability, financial target, nature of industry terhadap accounting irregularities. Namun  komite audit tidak memperlemah personal financial need, external pressure,ineffective monitoring,rationalization, dan capability terhadap accounting irregularities","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49504486","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":"KUALITAS AUDIT, KARAKTERISTIK PERUSAHAAN DAN MANAJEMEN LABA RIIL","authors":"Christina Dwi Astuti, Nandha Pangestu","doi":"10.25105/mraai.v19i2.5442","DOIUrl":"https://doi.org/10.25105/mraai.v19i2.5442","url":null,"abstract":"This study aims to get the empirical evidence the impact of audit quality and company’s characteristics on real earnings management in manufacturing companies listed at the Indonesia Stock Exchange. Real earnings management in this study is usingRoychowdhury’s model. Overall, real earnings management is measured through abnormal operating cash flow, abnormal production and other abnormal costs, for audit quality using Big Four and Non Big Four audit firm, for company characteristics using company’s size, leverage, and profitability.The population used in this study were all manufacturing companies that met the specified criteria and were listed at the Indonesia Stock Exchange from 2011 to 2018. Total of 18 companies were selected using the purposive sampling method, so it gathered 144 data to process. The analysis technique using the Multiple Regression Analysis.The results of testing the hypothesis in this study indicate that leverage and profitability has positive impact on real earnings management, while audit quality and size does not impact on it. If leverage and profitability are higher, it can be indicated that the company carried out a real earnings management.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41469096","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 KETERSEDIAAN INFORMASI PUBLIK DAN MONITORING CONTROL TERHADAP HUBUNGANANTARA SELF EFFICACY DAN ESCALATION OF COMMITMENT","authors":"Maulita Maulita","doi":"10.25105/MRAAI.V19I2.3855","DOIUrl":"https://doi.org/10.25105/MRAAI.V19I2.3855","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh ketersediaan informasi publik dan monitoring control terhadap hubungan antara self efficacy dan escalation of commitment. Individu yang memiliki self efficacy tinggi dihipotesiskan akan memiliki kecenderungan untuk melakukan eskalasi komitmen dibandingkan Individu yang memiliki self efficacy rendah. Individu yang memiliki self efficacy tinggi eskalasi komitmennya akan mampu dikurangi dengan ketersediaan informasi publik dan monitoring control. Untuk menguji hal tersebut dilakukan eksperimen 2x2x2 between subject dengan melibatkan 80 mahasiswa Pascasarjana Magister Manajemen Universitas Gadjah Mada. Hasil penelitian menunjukkan bahwa individu yang memiliki self efficacy tinggi ternyata mempunyai kecenderungan untuk melakukan eskalasi komitmen. Adapun Monitoring control ternyata mampu mengurangi eskalasi komiten pada individu yang memiliki self efficacy tinggi, namun ketersediaan informasi publik ternyata tidak mampu mengurangi eskalasi komitmen pada individu yang memiliki self efficacy tinggi.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49299633","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":"HOW CAN PSYCHOLOGY AND RELIGIOUS BELIEFS AFFECT ON FRAUD TRIANGLE?","authors":"Bassem Ismail, H. Hamidah","doi":"10.25105/MRAAI.V19I1.4093","DOIUrl":"https://doi.org/10.25105/MRAAI.V19I1.4093","url":null,"abstract":"In this paper, I explore the emphasis of the fraud triangle as a salutary model for practitioner to extract fraud. This paper is anchored through psychology and religious theories, and is propped with prove from holy books. The findings point out that the Own lust “Hawa Nafsu” (HN) supporter and basic stone to control devil desire (DD) that control by humans lust that’s present new model in preventing fraud. Fraud is a manifold phenomenon, whose religious theories may not fit all the cases into fixed model. Thus, fraud tringle not adequately credible model, so antifraud practitioner should consider fraud from religious perspective. The study uses secondary sources of information get it from magazine articles, textbooks and the Internet. The discussion of the two theories contributes to understand frauds especially by legitimate accountants, auditors, fraudsters and other fraudulent entities. The study also serves as a guide to further research on fraud.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45893334","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":"DILEMA INDEPENDENSI AUDITOR SATUAN PENGAWASAN INTERNAL PERGURUAN TINGGI: STUDI FENOMENOLOGI","authors":"Syarif Syahrir Malle, Alimudidin Alimudidin, Nirwana Nirwana","doi":"10.25105/MRAAI.V19I1.3236","DOIUrl":"https://doi.org/10.25105/MRAAI.V19I1.3236","url":null,"abstract":"This research is motivated by a \"unique\" phenomenon from of the role of the profession internal auditors. For Internal auditors of  Internal Control Unit (SPI) in a non-profit organization, especially in an Higher Education Institution, the uniqueness has the potential to place it in a situation of independence dilemma. The purpose of this study is to understand the reality of the independence dilemma faced by SPI auditors as a result of the conditions and work environment. In order to explore the auditor's understanding of SPI, phenomenology is employed as methodology, under interpretive paradigm as the umbrella of this research. Exploration of understanding and awareness is done using Epoche. The results of the study revealed that the SPI auditor faced a situation of independence in various forms: (1) the negative auditing stigma in the form of the awarding of \"kambing hitam\" to SPI raises a dilemma for auditors and disturbs the working spirit of the SPI auditor, on the other hand if implemented improperly will be contrary to the obligation and further aggravate the negative stigma already attached; (2) there is a phenomenon of impropriety (abuse) on audit guidelines that has not been fully implemented and not evaluated to provide ethical consideration in the future; (3) the existence of obedience pressure in the form of \"suspension\" the rector signs the SPI examination report. due to the term audit conception that has not been agreed upon.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43316934","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}