Media Riset Akuntansi, Auditing & Informasi
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TATA KELOLA PERUSAHAAN SEBAGAI MEKANISME PENGELOLAAN RISIKO UNTUK MENINGKATKAN NILAI PERUSAHAAN
Full text linkThe aims of the research is to test the effect of corporate governance on firm value mediated by risk. The populations used are listed companies on Indonesia Stock Exchange (IDX) and period of 2013-2018. Purposive sampling is used to determine the sample and secondary data are used in the form of annual and financial reports of the companies. Path analysis and Sobel tests are utilized to test the hypothesis. Research results found that corporate governance has positive and significant effect on risk. Meanwhile, risk has positive and significant effect on firm value. This research also found that risk mediate the effect of corporate governance to firm value. The research implications is to enrich literature of agency theory and stakeholder theory and provide suggestions to companies, investors and the government on the prominence of implementing corporate governance to manage risks for the sustainability of the company which will provide benefits to its stakeholders
EFEKTIVITAS SATUAN PEMERIKSAAN INTERNAL PADA UNIT BADAN LAYANAN UMUM
Full text linkThe purpose of this study is to examine the factors that influence the effectiveness of Internal Audit (Internal Audit Unit) in the Public Service Agency unit of the Ministry of Transportation office, Jakarta, including Internal Auditor Competency, Objectivity of Internal Auditor, Management Support and Work Experience. There are 3 (three) independent variables that affect the effectiveness of Internal Audit as the dependent variable, namely Internal Auditor Competency, Objectivity of Internal Auditor, Management Support with Internal Auditor Work Experience (Internal Audit Unit) as a moderating variable. The population in this study was 110 internal auditors working in the Internal Audit Unit of the Public Service Agency\u27s Office of the Ministry of Transportation. This study uses primary data in the form of questionnaires, 100 questionnaires can be processed using the method of Multiple Linear Regression. Based on the analysis of the independent variables significantly positive effect on the dependent variable with Work Experience as a moderating
LEVERS OF CONTROL DAN KEUNGGULAN BERSAING: APAKAH PENGENDALIAN MANAJEMEN SEBUAH SISTEM?
Full text linkThis study investigates the effect of Levers of Control (LoC) on competitive advantage with business environmental uncertainty as an antecedent variable. LoC as a form of company capability in facing environmental uncertainty is a source of company competitive advantage. Based on the resource-based theory, this research was conducted against the background of the decline in competitiveness of manufacturing companies in Indonesia during 2013-2018. The model of using LoC as a system outperforms the model of using LoC as a package to overcome business environmental uncertainty and to improve the companies’ competitive advantage. As a system, the LoC has interplay between the levers so that it can be of full use in realizing a competitive advantage.Levers of Control (LoC); Competitive Advantage; Business Environmental Uncertainty; Resource-based Vie
PEMBENAHAN PENGELOLAAN KEUANGAN DANA DESA: STUDI KASUS DESA SENGONBUGEL
Full text linkThe purpose of this study is to find out how the village fund management incurred in 2016, and also what does the new leader do to improve the village performance. The method in this study is phenomenological qualitative by collecting measurement data, in-depth interviews and documentation. The results show that temporary officials, managed fund well to established many programs to increase the community wealth
PERBANDINGAN RETURN SAHAM PADA PERUSAHAAN PERKEBUNAN BEI DAN BURSA MALAYSIA
No full textThe 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\u27s value is better than Indonesia. Keywords: Actual Return, CAPM, Expected Return, and Stock Investment
THE INFLUENCE OF INTRINSIC MOTIVATION, EXTRINSIC MOTIVATION, AND COMPETENCE TOWARDS ACCOUNTING PRACTICE ON MICRO, SMALL, AND MEDIUM ENTERPRISES IN LOCAL REGENCY
Full text linkMicro, Small and Medium Enterprises (MSMEs) is one of the economic activities conducted by most people in Indonesia. MSMEs have an important role in helping the development of the economy in Indonesia. However MSMEs is one of the important factors in economic development in Indonesia, but there are still many MSMEs perpetrators that have not applied accounting practice to their business. In fact, accounting information is very useful for MSMEs because it is a tool used by information users for decision making. This research aimed to analyze the influence of intrinsic motivation, extrinsic motivation, and competence towards accounting practice in Local Regency.This research used the 2 factors motivation theory and Goal Setting Theory. Motivation theory in this research will support the measurement of intrinsic motivation and extrinsic motivation MSMEs owners to do accounting practices in MSMEs. Meanwhile, goal setting theory is used as the base of assumption about the relationship between goals set and performance owner or managers of MSMEs.The population of this research was 34.455 business on the Department of Industry and Trade of MSMEs in Local Regency. The sample was 100 business unit MSMEs with trade, hotel, and restaurant sectors that calculated by Slovin formula. Stratified sampling technique is used in this research. Data collection in this study uses a questionnaire that is distributed directly to respondents.The results show that intrinsic motivation and competence variable has a positive affect on accounting practice in Local Regency. Extrinsic motivation has a negative effect on accounting practice in Local Regency
TUJUH BELAS TAHUN STUDI AKUNTANSI ZAKAT DI INDONESIA: SEBUAH REVIU SISTEMATIK DAN SARAN UNTUK RISET DI MASA MENDATANG
Full text linkRoughly 17 years have passed since the first article on zakat accounting was written by Harahap and Yusuf (2002). Until 2019 today, the average accounting zakat articles published in accredited journals ranking 2 and 3 are only 1.53 per year. This indicates that attention to the issue of accounting for zakat by accounting academics is low. Various problems related to zakat accounting research are presented in this paper, starting from the shallowness of the study, there was no connection between one research with other research, and monotonous topics which have no follow-up on research design that should be more in-depth. Many papers also did not really present practical and theoretical contributions. Various research paradigms which are actually very valuable to be employed in zakat accounting research have also not been explored further. Departing from the various problems, this paper tries to provide direction for future research regarding zakat accounting issue. This paper is a systematic review of published research as well as developments in academic and practices issues in the field related to zakat accounting and Zakat Management Organization (OPZ). Review results offers three points of improvement for future studies, namely the proposal of several contemporary issues/topics that need to be investigated, the research paradigm recommended to be applied, and theories or concepts that need to be tested related to research on zakat accounting
KUALITAS AUDIT, KARAKTERISTIK PERUSAHAAN DAN MANAJEMEN LABA RIIL
Full text linkThis 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
Tren Penelitian Anggaran di Indonesia
Full text linkThis 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\u27s performance to depend on how the budget management is carried out.