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PENGARUH FIRM SIZE TERHADAP AGGRESSIVE TAX AVOIDANCE CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR BEI TAHUN 2012-2015 Widiasmara, Anny; Novitasari, Maya; Hasanah, Karuniawati
Widya Warta No. 01 Tahun XLII/Januari 2018
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.372 KB)

According to the Indonesia Investment Coordinating Board (BKPM), the development of investment in Indonesia continues to increase every year. This indicates that multinational corporations that mostly have firmsize values perform aggressive tax avoidance measures in operations. The purpose of this study was (1) to analyze the effect of the firm size on aggressive tax avoidance in manufacturing companies registered in BEI 2012-2015 and (2) to analyze corporate governance as a variable that moderates the firm size to aggressive tax avoidance in manufacturing companies registered in BEI 2012-2015. The data were obtained from www.idx.co.id, Annual Financial Statements. The analysis tool used in this research was Moderated Regression Analysis (MRA) with the formula TA = P0 + P1SIZE + P2LEV + P3ROA + P4SIZE * KIns + P5SIZE * KI + P6SIZE * KA + e) â€‹â€‹and SPSS 18.00 program. Data collection techniques used were descriptive statistics, classical assumption test, multicollonierity test, heteroscedasticity test, autocorrelation test, MRA. The result of this study showed that the firm size had negative effect on the aggressive tax avoidance, while the corporate governance in this case INST, KI moderated the size of the company against aggressive tax avoidance, and Â moderation variables could not moderate firm size with aggressive tax avoidance. Â

PSAK 45: Recording Solutions for Non-Profit Accounting in PT INKA Labor Union M. Agus Sudrajat; Nik Amah; Maya Novitasari; Moh. Ubaidillah; Mawar Puspitasari; Mahesti Cahayuni
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.4097

This study aims to determine the financial statements of PT INKA (Persero) union organization, to analyze the suitability of the presentation of financial statements at PT INKA (Persero) Labor Union organization, then to reconstruct the financial statements of PT INKA (Persero) Labor Union organization in accordance with PSAK 45. A non-profit organization is an organization whose main goal is to support an issue or situation in attracting the public for a non-commercial purpose. PSAK 45 statement intends to regulate the financial reporting of non-profit entities. By having the reporting rules, it is hoped that the financial statements of non-profit entities can be more easily understood, have relevance, and have high comparability. The Workers Union of PT Industri Kereta Api (Persero) is an organization which is a forum/institution for employees of PT Industri Kereta Api (Persero). The method used in this research was qualitative research with descriptive method. The results of the research that have been carried out show that the PT INKA Labor Union has recorded cash disbursements and income properly, as evidenced by the existence of financial reports that are in accordance with the organization's AD/ART. However, the financial statements of PT INKA (Persero) Labor Union are not in accordance with PSAK 45 and a reconstruction will be carried out so that the resulting financial reports can be more easily understood, have relevance, and have high comparability.

Pengaruh Green Innovation Terhadap Company Value dengan Ukuran Kantor Akuntan Publik Big 4 Sebagai Variabel Moderasi Maya Novitasari
SUSTAINABLE JURNAL AKUNTANSI Vol 2 No 1 (2022): Volume 2 No. 1 Mei 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i1.13382

Berkembangnya dunia sektor industri menimbulkan efek permasalahan terhadap lingkungan, dimana perilaku industri seringkali mengabaikan dampak yang ditimbulkan bagi lingkungan, seperti polusi tanah, udara, air dan adanya kesenjangan sosial. Penelitian ini bertujuan untuk mengetahui pengaruh green innovation terhadap company value dan mengetahui hubungan ukuran kantor akuntan publik dalam memoderasi pengaruh green innovation terhadap company value pada perusahaan PROPER yang terdaftar di BEI periode 2016-2018. Data yang digunakan adalah data sekunder dari annual report. Populasi penelitian ini adalah seluruh perusahaan PROPER yang terdaftar di BEI periode 2016-2018. Teknik pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh sebanyak 69 perusahaan. Teknik analisis data menggunakan moderated regression analysis. Data diolah menggunakan IBM SPSS Statistics 20. Hasil penelitian menunjukkan bahwa green innovation berpengaruh positif terhadap company value dan ukuran kantor akuntan publik memperkuat pengaruh positif green innovation terhadap company value.

PENGARUH PAJAK, RETRIBUSI, DBH, BELANJA MODAL, DAN PERTUMBUHAN EKONOMI TERHADAP KEMANDIRIAN DAERAH Maya Novitasari; Lita Novitasari
INVENTORY: JURNAL AKUNTANSI Vol 3, No 2 (2019)
Publisher : Universitas PGRI Madiun

This research is to empirically prove the influence of Local Taxes, Regional Levies, Revenue Sharing Funds, Capital Expenditures, Economic Growth on Regional Financial Independence in Regencies / Cities in East Java Province 2014-2017 period. The analytical method used in this study is a quantitative method with multiple regression tests, by conducting the Classical Assumption test first before reaching the best study model. The total population of this study is 38 districts / cities consisting of 29 districts and 9 cities in East Java Province. The sampling technique is to use a census. The results of this study are: Regional Taxes, Regional Levies, and Capital Expenditures affect the Regional Financial Independence, Revenue Sharing and Economic Growth does not affect the Regional Financial Independence. Simultaneously the Regional Tax, Regional Retribution, Revenue Sharing Funds, Capital Expenditures, and Economic Growth influence the Regional Financial IndependenceKeywords: Regional Taxes, Regional Retribution, Revenue Sharing Funds, Capital Expenditures and Economic Growth, Regional Financial Independence.

ANALISIS PERBANDINGAN PORTOFOLIO OPTIMAL PADA SAHAM SRI KEHATI DENGAN MENGGUNAKAN MODEL INDEKS TUNGGAL DAN MODEL RANDOM Maya Novitasari; Heidy Paramitha Devi
INVENTORY: JURNAL AKUNTANSI Vol 2, No 1 (2018)
Publisher : Universitas PGRI Madiun

The purpose of this study is to provide empirical evidence that the determination of a stock portfolio using a single index model can provide optimal returns compared with the determination of stock portfolio using a random model. The sample in this research is 25 shares joined in SRI-KEHATI selected using purposive sampling. The data analysis technique used the average test for two independent samples (Mann Whitney Test (U Test)). The results showed that the determination of the stock portfolio using a single index model can provide optimal return compared to the determination of stock portfolio using random model.

ANALISIS PENGELOLAAN PIUTANG DAN POTENSI PIUTANG YANG TIDAK TERTAGIH SEBAGAI TINDAK LANJUT KEBIJAKAN PEMBAYARAN KREDIT PADA BIMBINGAN BELAJAR X DI MADIUN Maya Novitasari; Rizka Hardiyanti
INVENTORY: JURNAL AKUNTANSI Vol 1, No 2 (2017)
Publisher : Universitas PGRI Madiun

This study aims to analyze the management of receivables and the potential of uncollectible receivables as a follow-up policy of credit payments on the guidance of learning X in Madiun.Piutang is one type of accounting transactions that take care of consumer billing is owed to a person, a company, or an organization for goods And services that have been given to the consumer. This research uses experimental research method is research that deliberately researcher manipulation to one variable with a certain way so that influence on one or more other variable that measured. In addition, Gay (1981: 207-208) states that experimental research methods are the only research method that can correctly test hypotheses concerning causal relationships (causation). The results of research conducted at the Institute of Tutoring X in Madiun, the researcher concludes that the management of accounts receivable and uncollectible potentials in the institution of learning guidance X in Madiun there has been improvement in the new academic year 2016-2017. So that in the new academic year 2015-2016 is no longer any receivables that are not collectible, but there is still a policy of payment on credit that must be paid every maturity.Keywords : Receivables Management, Unsecured Accounts Receivable Potential and Follow-Up Credit Policy.

The Role of Green Supply Chain Management in Predicting Indonesian Firms’ Performance: Competitive Advantage and Board Size Influence Maya Novitasari; Ali Saleh Alshebami; M. Agus Sudrajat
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.246

This study examines the effect of green supply chain management (GSCM) on firm performance, with competitive advantage as mediation and board size as moderation. Purposive sampling method was used to examine 516 PROPER companies from 2010 to 2018. Data were obtained from the Indonesia Stock Exchange. Results show that GSCM has a positive effect on competitive advantage but does not affect firm performance, whereas competitive advantage has a positive effect on firm performance. Moreover, competitive advantage can mediate the relationship between GSCM and firm performance. Board size cannot moderate the relationship between GSCM and competitive advantage, but it can moderate the relationship between competitive advantage and firm performance and the relationship between GSCM and firm performance. The results of this study can be used to improve firm performance of companies concerned with environmental impact. The research findings contribute to the idea that board size has a role in strengthening the implementation of GSCM to create competitive advantages that can increase firm performance.

The role of third-party funds on the effect of intellectual capital and zakat performing ratio on firm performance in Islamic banks Maya Novitasari; Richo Diana Aviyanti; Wan Adiba Wan Ismail
Journal of Islamic Accounting and Finance Research Vol 4, No 2 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.11890

Purpose - This study aimed to examine the effect of intellectual capital and zakat performing ratio on the firm performance of Islamic Banks with third-party funds as the moderating variable.Method - This study included all Islamic Banks registered with the Financial Services Authority (OJK) from 2014 to 2020 which were selected using a purposive sampling method that included financial and annual reports, yielding 77 companies as samples. Data were obtained from the Indonesia Stock Exchange and tested using SPSS.Result - The results showed that intellectual capital has a positive effect on ROA and ROE, while the zakat performing ratio has no effect on ROA and ROE. The results showed that third-party funds cannot moderate the effect of intellectual capital on firm performance, and third-party funds cannot moderate the effect of the zakat performing ratio on firm performance.Implication - In order to improve firm performance, Islamic Banks in Indonesia must focus on factors that can increase customer and prospective customer trust in Islamic Banks.Originality - This study used third-party funds as a moderating variable to complete the research gap on the effect of intellectual capital and the zakat performing ratio on firm performance.

The Role of Green Supply Chain Management in Predicting Indonesian Firms' Performance: Competitive Advantage and Board Size Influence Maya Novitasari; Ali Saleh Alshebami; M. Agus Sudrajat
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.246

This study examines the effect of green supply chain management (GSCM) on firm performance, with competitive advantage as mediation and board size as moderation. Purposive sampling method was used to examine 516 PROPER companies from 2010 to 2018. Data were obtained from the Indonesia Stock Exchange. Results show that GSCM has a positive effect on competitive advantage but does not affect firm performance, whereas competitive advantage has a positive effect on firm performance. Moreover, competitive advantage can mediate the relationship between GSCM and firm performance. Board size cannot moderate the relationship between GSCM and competitive advantage, but it can moderate the relationship between competitive advantage and firm performance and the relationship between GSCM and firm performance. The results of this study can be used to improve firm performance of companies concerned with environmental impact. The research findings contribute to the idea that board size has a role in strengthening the implementation of GSCM to create competitive advantages that can increase firm performance.

Impact of Financial Technology on the Financial Performance of Conventional Banks in Indonesia Riny Jefri; Nurul Maghfirah Surianto; Wayan Krisna Eka Putra; Maya Novitasari
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.71096

This study intends to investigate variations in banking financial performance concurrent with Fintech expansion and to elucidate the influence of Fintech, or financial technology, on banking financial performance. Quantitative research is what this kind of study. For the years 2013 through 2020, conventional banking businesses listed on the Indonesia Stock Exchange (IDX) were the subject of this study. The Indonesia Stock Exchange's official website and the official websites of each firm provided research data in the form of yearly reports. Out of 43 data points, 22 firms made up the sample. Purposive sampling is the approach used for sampling. From the results of the Paired T Test Sample, the application of fintech has had an influence on the performance and health of conventional banking in Indonesia which is the sample in this research, although seen from the BOPO side it does not provide the same thing. According to the study's findings, fintech's rise is a disruptive innovation for the banking sector. This problem is closely correlated with people's need for financial convenience. Fintech has the potential to help banks with issues such as the unbanked population and increase financial penetration.

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