Media Riset Akuntansi, Auditing & Informasi (MRAAI)
Jurnal yang diterbitkan oleh Fakultas Ekonomi dan Bisnis, Universitas Trisakti
Media Riset Akuntansi, Auditing & Informasi (MRAAI)
Media Riset Akuntansi Auditing dan Informasi (MRAAI) diterbitkan oleh Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) secara berkala setiap tahun tiga kali (April, Agustus, Desember). Tujuan penerbitan Media Riset Akuntansi Auditing dan Informasi adalah untuk menyebarluaskan informasi hasil karya tulis ilmiah auditing dan informasi ditulis dalam bahsa Indonesia atau bahasa Inggris. Penentuan artikel yang di blind review oleh tim editor dengan memepertimbangkan aspek-aspek anatara lain: terpenuhinya persyaratan untuk publikasi jurnal ilmiah dan kontribusi artikel terhadap pengembangan prof... see more
Bidang: Keuangan, Perbankan, Akuntansi & Ekonometrika
Akreditasi: Terakreditasi sebagai Jurnal Nasional (Nilai 2) oleh Ristekdikti dengan SK No. 21/E/KPT/2018.
Artikel
1–20 dari 269 hasil.
-
• September 2018
Bahasa Indonesia
This research aims at investigating factors that influence third parties funds (TPF) of Indonesian Islamic banks during the issuance of government retail sukuk 2012-2015. Data are taken from quarterly... -
The Role of Financial Reporting Quality and Corporate Governance on Competition: Evidence From Mining Companies Download• September 2018
English
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... -
Issues and Challenges of Shariah Auditing in Islamic Financial Institution and Corporate Governance Compliance Download• September 2018
English
The study examines the perspective of practitioners who are involved directly and/or indirectly with the process of shariah compliance/auditing from Islamic financial institutions (IFIs) on the issues...
-
Pengaruh Financial Distress, Pergantian Manajemen dan Ukuran Kap terhadap Auditor Switching Download• September 2018 Indonesia
Bahasa Indonesia
Aim of this research is to examine the effect of financial distress, management turnover and Public Accountant Firm (KAP) size on switching auditors of service companies real estate and property sub-s...
-
• September 2018 Indonesia
Bahasa Indonesia
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...
-
• September 2018 Indonesia
Bahasa Indonesia
This study examines the effect of executive compensation, firm size, corporate value and leverage to earning management with good corporate management as a moderating at manufacturing companies listin...
-
• April 2018 Indonesia
English
Manager with higher ability tends to have a deeper understanding of the firm's strengths and weaknesses to take full advantage of opportunities, including an opportunity to do tax aggressiveness which...
-
• April 2018 Indonesia
Bahasa Indonesia
Euforia akan Tax Amnesty ketiga di Indonesia membawa harapan baru bagi masa depan perekonomian Indonesia. Capaian yang diperoleh oleh Direktorat Jenderal Pajak setelah berakhirnya program Tax Amnesty ...
-
Empirical Evidence of the Role of Accounting Policy on Bond Rating to Financial Companies Listed in Indonesia Stock Exchange Download• April 2018 Indonesia
English
The objective of the empirical study is to examine the effect of leverage, liquidity, profitability and accounting policies on bond rating. The sample of this empirical study is financial companies th...
-
• April 2018 Indonesia
Bahasa Indonesia
This study to examnine the factors that may affect the determination of the independence audit fees on companies listed in Indonesia Stock Exchange (IDX) during 2012-2016 period. The sample collection...
-
Asimetri Informasi Dan Mandatory Disclosure Konvergensi International Financial Reporting Standard: Efek Terhaadap Relevansi Nilai Informasi Laba Dan Nilai Buku Download• April 2018 Indonesia
Bahasa Indonesia
This reasearch aimed to recognize the impact of information asimmetry and mandatory disclosure IFRS convergence toward value relevance of earnings and book value. The population in this study are manu...
-
• April 2018 Indonesia
Bahasa Indonesia
This research aims to provide evidence on the contents of corporate social and environmental responsibility (CSER) disclosures and company reputation on the three largest Banks (Bank Mandiri, Bank Cen...
-
Pengaruh Efektivitas Dewan Komisaris dan Komite Audit, Struktur Kepemilikan, dan Kualitas Audit terhadap Manajemen Laba Download• September 2017 Indonesia
Bahasa Indonesia
The purpose of this study was to examine, analyze, and find empirical evidence of the influence the effectiveness of the board of commissioners and audit committee, concentrated ownership, managerial ...
-
Institusionalisasi Paradigma Revenue Center untuk Pengelolaan Aset Negara yang Optimal (Studi Kasus pada Kantor Pelayanan Kekayaan Negara dan Lelang Surabaya) Download• September 2017
Bahasa Indonesia
To realize good and accountable asset management, the Ministry of Finance as CFO (Chief Financial Officer) sets the revenue center paradigm in asset management. This is a new breakthrough from before ...
-
Praktek Pengungkapan Sosial Pada Laporan Tahunan Di Perusahaan-Perusahaan Yang Terdaftar Di PT Bursa Efek Indonesia Pada Tahun 2016 Download• September 2017 Indonesia
Bahasa Indonesia
This paper is mainly to get the new perspective on those Indonesian go public companies, which listed in Indonesia Stock Exchange, that presently practice the social disclosure on their annual report ...
-
• September 2017
Bahasa Indonesia
This study examines the effect of age, gender and moral competence on whistleblowing intentions. Most of the respondents had a medium moral competence score. The older women group proved to be higher ...
-
Trend and Tradeoff Between Accrual Earnings Management and Real Earnings Management in Indonesia Download• September 2017 Indonesia
English
This research was carried out to test trend of earnings management in Indonesia. By understanding the trend of earnings management, it can be found out what scheme of earnings management practice in I...
-
• September 2017
Bahasa Indonesia
This study aims to investigate the effect of accruals on the occurrence of litigation risk. The higher accruals made by managers are thought to cause high litigation risks as well. Therefore, in this ...
-
Pengaruh Struktur Kepemilikan, Leverage, Profitabilitas dan Kebijakan Dividen terhadap Manajemen Laba dengan Kualitas Audit sebagai Variabel Moderasi Download• April 2017 Indonesia
Bahasa Indonesia
This study aims to examine the effect of ownership structure, leverage, profitability and dividend policy on earnings management. In addition, this study wanted to test audit quality as a moderating v...
-
Pengaruh Relevansi Nilai Informasi Other Comprehensive Income Dan Net Income Terhadap Return Saham Download• April 2017 Indonesia
Bahasa Indonesia
This research has a purpose to analyze the influence value relevance of information Other Comprehensive Income and Net Income in explaining Stock Return by using control variables, namely Firm Size, G...