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All Journal Wahana Riset Akuntansi Economac: Jurnal Ilmiah Ilmu Ekonomi Jurnal Abdidas GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Jurnal Eksplorasi Akuntansi (JEA) JRABA Jurnal Keuangan dan Akuntansi Terapan (KUAT) Menara Pengabdian Ranah Research : Journal of Multidisciplinary Research and Development Jurnal Nuansa Karya Akuntansi

Mia Angelina Setiawan

Fakultas Ekonomi Universitas Negeri Padang

Author-ID : 3660307

Religion Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Transportation Other

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The Pengaruh Profitabilitas, Ukuran Perusahaan dan Ukuran Kantor Akuntan Publik terhadap Audit Delay: Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Halimah Eka Putri; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i3.419

This research aims to examine the effect of profitability, firm size, and KAP size on audit delay. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The research sample was determined using the purposive sampling method with a total sample of 29 companies. The data used is secondary data from the company's annual report. The analytical method used is multiple linear regression analysis. The results showed that the profitability had a negative effect on audit delay, the firm size had a positive effect on audit delay, while the KAP size did not affect on audit delay.

Pengaruh Growth, Earning Per Share dan Profitabilitas Terhadap Kebijakan Dividen: Studi Empiris pada Perusahaan Non Keuangan Gibralthar Remelko; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 3 No 4 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i4.437

This study purpose to examine how the effect of Growth, Earnings Per Share, and profitability on Dividend Policy. The population in this study are non-financial companies listed on the Indonesia Stock Exchange in 2015-2019. This research technique uses purposive sampling technique to obtain research samples. The data analysis technique in this study used multiple linear regression analysis using the SPSS 22 program. The results showed that Growth had no effect on Dividend Policy while Earning per share and Profitability had a significant and significant effect on Dividend Policy. For further research, it is expected to choose other variables that have an effect on Dividend Policy.

Pengaruh Sensitivitas Industri, Umur Perusahaan, dan Kinerja Lingkungan terhadap Pengungkapan Informasi Lingkungan (Studi Empiris padaPerusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Pratiwi Wirmaningsih; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 4 No 1 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i1.491

This study aims to see the effect of industrial sensitivity, firm age, and environmental performance on environmental information disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2019. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX), the research sample was determined using the purposive sampling method with a total sample of 48 companies. The data used is secondary data from the company’s annual report. The analytical method used is multiple linear regression analysis. The results showed that industrial sensitivity does not significant effect on environmental information disclosure. Firm age and environmental performance has significant effect on environmental information disclosure.

Equity Risk Incentives dan Corporate Tax Aggresiveness Rahmi Putri Mulia; Herlina Helmy; Mia Angelina Setiawan
Wahana Riset Akuntansi Vol 7, No 1 (2019)
Publisher : Universitas Negeri Padang

This study aims to examine the equity risk incentives relationship with corporate tax aggressiveness. This study uses four proxies to measure corporate tax aggressiveness variables, namely Cash Effectives Tax Rate (CETR), Tax Shelter, Unrecognized Tax Benefits (UTB), and Discretionary Book Tax Differences (DTAX). The equity risk incentives variable is measured using the annual natural total log of compensation of the key management. The study population was manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2017. The study samples were determined by purposive sampling method so that samples for each CETR, Shelter, UTB and DTAX were obtained were 235, 180, 210 and 205 companies. Based on panel data regression analysis, the results show that 1) Equity Risk Incentive is negatively related to Cash Effectives Tax Rate but not significant, 2) Equity Risk Incentive is positively related to Tax Shelter but not significant, 3) Equity Risk Incentive is negatively related to Unrecognized Tax Benefits not significant, and 4) Equity Risk Incentive is positively related to the Discretionary Book Tax Differences but not significant. The conclusion of this study is that equity risk incentives are not positively related significantly with corporate tax aggressiveness so the hypothesis is rejected.Keywords: Equity Risk Incentives; Tax Aggressiveness

PKM Pelatihan Penyusunan Laporan Keuangan Pemerintah Daerah Dalam Rangka Meningkatkan Kompetensi Pedagogik dan Profesionalisme Tim MGMP Akuntansi Kota Padang: Bentuk Persiapan Guru Milenial Dalam Mata Pelajaran Pratikum Akuntansi Lembaga/Instansi Pemerintahan Mia Angelina Setiawan; Dewi Pebriyani; Dian Fitria Handayani; Vita Fitria Sari
Wahana Riset Akuntansi Vol 7, No 2 (2019)
Publisher : Universitas Negeri Padang

PKM training on preparing local government financial reports for MGMP Accounting teachers in Padang City aims to improve pedagogical competence and professionalism as a form of teacher preparation in teaching accounting subjects of government institutions. This activity is important because government accounting is a new subject for SMK teachers, because the government accounting field has never been included in the SMK curriculum before. Updating pedagogical competence and professionalism of vocational accounting teachers to the field of government accounting is needed as a form of preparation in teaching these subjects. The method of implementing activities is divided into capacity building on the concept of government accounting and workshops on the preparation of financial reports for Regional Organizations. The method of implementing the activity is divided into capacity building on the concept of government accounting and workshops on the preparation of financial reports for the Regional Organizations. At the end of the activity it turns out that participants can understand 97.82% of the concept of government accounting and are able to compile financial reports of the local government correctly as a form of teacher readiness in teaching subjects government agency accounting practicum.Keywords:training, governmental accounting, pedagogic skill,; MGMP

Pengaruh Rotasi Audit, Spesialisasi Industri KAP, dan Client Importance Terhadap Kualitas Audit (Studi dengan Pendekatan Earning Surprise Benchmark) Maya Febrianti Suciana; Mia Angelina Setiawan
Wahana Riset Akuntansi Vol 6, No 1 (2018)
Publisher : Universitas Negeri Padang

This research was aimed to examine empirically the effect of several factors to audit quality. These factors are Audit Rotation, Audit Firm Specialization and Client Importance. The population that will be used in this research are company listed in Indonesia Stock Exchange. This study uses sampel of 85 manufacturing companies listed in Indonesia Stock Exchange in the period 2015-2017. In this study, audit quality is measured by earning surprise benchmark. The method used was purposive sampling. The method of data analysis in this study use logistic regression with SPPS version 23. The results of this prove that (1) audit rotation is not proven to have an impact on audit quality, where sig value 0,915 > ???? 0,05 which means H1 is rejected (2) audit firm specialization is proven to have an impact on audit quality, where sig value 0,04 < ???? 0,05 which means H2 is accepted (3) client importance is not proven to have an impact on audit quality, where sig value 0,809 > ???? 0,05 which means H3 is rejected. The amount of Adjusted R is 0.036 gives the sense that rate is 3,6% of level audit quality can be explained by independent variables while 96.4% can be explained by the other independent variabels that are not tested in this study.Keywords: Audit Rotation, Audit Firm Specialization, Client Importance, Audit Quality

Pengaruh Kekayaan Daerah dan Belanja Daerah terhadap Pengungkapan Internet Financial Reporting (IFR) pada Pemerintah Daerah Widya Putri; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 4 No 2 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i2.482

This study is a quantitative study that aims to obtain empirical evidence regarding the influence of regional wealth and regional expenditure on the disclosure of Internet Financial Reporting (IFR) in local governments. The population in this study is the district/city government in West Sumatra Province for the period 2018-2020 for 3 years. This study uses purposive sampling method in selecting the sample, with a sample size of 19 districts/cities in West Sumatra Province. The type of data in this study is secondary data obtained from BPK. Analysis of the data used is multiple regression analysis. The results of this study indicate that regional wealth has no effect on IFR disclosure, and regional expenditures have a negative and significant effect on IFR disclosure.

Pengaruh Pengendalian Internal, Tekanan Finansial, dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi: Studi Eksperimen pada Konteks Pemerintahan Daerah Mia Angelina Setiawan; Nayang Helmayunita
Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 1 No 1 (2017)
Publisher : Universitas Negeri Padang

Penelitian ini bertujuan untuk menguji dampak dari pengendalian internal, tekanan finansial dan penalaran moral terhadap kecenderungan terjadinya kecurangan akuntansi. Penelitian ini memberikan kontribusi pada literatur akuntansi dengan komprehensif mengevaluasi fenomena kecenderungan kecurangan akuntansi dari faktor-faktor yang mempengaruhinya menurut teori fraud trianggle. Desain penelitian adalah eksperimen laboratorium 2 x 2, dengan mahasiswa Akuntansi yang telah duduk di semmester 7 Universitas Negeri Padang sebagai proksi Kepala Dinas. Masing-masing subjek disajikan salah satu dari empat versi kasus yang tersedia secara random (random assignment). Metoda statistik yang digunakan untuk menguji hipotesis adalah two-way ANOVA. Hasil penelitian ini diharapkan dapat menunjukkan bahwa kondisi elemen pengendalian dan tekanan finansial dapat mempengaruhi kecenderungan seseorang untuk melakukan kecurangan akuntansi. Selain itu penalaran moral yang rendah juga dapat memicu terjadinya kecurangan akuntansi.

PELATIHAN PENYUSUNAN JOBSHEET MATA PELAJARAN PRAKTIKUM AKUNTANSI LEMBAGA/ INSTANSI PEMERINTAHAN BAGI TIM MGMP AKUNTANSI PROVINSI SUMATERA BARAT Vita Fitria Sari; Mayar Afriyenti; Fefri Indra Arza; Mia Angelina Setiawan
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 1 No 1 (2019): Edisi Maret
Publisher : Polytechnic of State Finance STAN

Sejak diterbitkan SK Dirjen Dikdasmen No.130/D/KEP/KR/2017 tentang Struktur Kurikulum SMK Terbaru pada awal tahun 2017 dan yang mulai diberlakukan sejak tanggal 10 Februari 2017 telah membawa banyak perubahan dalam struktur kurikulum SMK. Perubahan yang terjadi adalah munculnya mata pelajaran “praktikum akuntansi lembaga/instansi pemerintahan” yang akan diajarkan pada kelas XI dan XII. Permasalahan yang dihadapi adalah akuntansi pemerintahan adalah bidang yang baru bagi tim MGMP Akuntansi Provinsi Sumatera Barat sehingga pemahaman dalam penyusunan laporan keuangan pemerintah daerah masih terbatas dan sampai saat ini tim MGMP Provinsi Sumatera Barat belum memiliki dan belum mempersiapkan jobsheet untuk mata pelajaran “praktikum akuntansi lembaga/instansi pemerintahan”, padahal mata pelajaran ini akan mulai diajarkan pada tahun ajaran 2018/2019 untuk kelas XI. Drill learning adalah metode pengajaran yang tepat untuk mata pelajaran “praktikum akuntansi lembaga/instansi pemerintahan”. Untuk memperlancar metode drill learning maka dibutuhkan media pembelajaran yang berisi latihan-latihan yang dapat dikerjakan oleh siswa berupa jobsheet. Kegiatan ini telah dapat meningkatkan kemampuan guru dalam mempersiapkan dan menyelesaikan jobsheet mata pelajaran “praktikum akuntansi lembaga/instansi pemerintahan”, ini dibuktikan pada akhir kegiatan peserta telah dapat menyelesaikan latihan kasus penyusunan laporan keuangan pemerintah daerah dengan nilai rata-rata 97.72 melebihi target dari kegiatan ini. Dengan demikian dapat disimpulkan bahwa guru-guru akuntansi peserta dalam kegiatan ini telah siap untuk mengajar mata pelajaran “praktikum akuntansi lembaga/instansi pemerintahan” dengan menggunakan metode drill learning.

Kemampuan Laba dan Arus Kas Operasi dalam Memprediksi Arus Kas Masa Depan pada Perusahaan BUMN yang terdaftar di BEI Tahun 2016 - 2020 Srikintan Srikintan; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 4 No 4 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i4.557

The current study aims to to achieve empirical evidence concerning the potential of net profits and cash flow operations to predict future cash flows and which ability to be taken into consideration superior in predicting future cash flows. The population are the indexed company of country -Owned organisations at the IDX in 2016 – 2020. The sampling method used the purposive sampling that produced 85 for a 5-year observation. Analysis was based on, secondary data types obtained from the legitimate website of IDX. The analysis that produced used multiple linear regression analysis. The results of this analysis imply that net profits has the ability to predict future cash flows while cash flow operastions are not longerable to predictfuture cash flows for BUMN companies at the IDX . This Assessment also indicates that the ability of net profits greater than operating cash flow to predicting future cash flows.

Co-Authors Agustin, Henri Ajani, Anggra Trisna Al Hafizil Azhar Astuti, Helma Sri Aulia Asman Awisal Fasyni Bima Perdana Putra Charoline Cheisviyanny Deka Anugrah Hadi Devi permata sari Dewi Pebriyani Dewi Purnama Sari Dian Fitria Handayani Doli Andi El fath, Nurul Hazimah Endah Ayu Wulandari Fahmi, Cecilia Hanifah Fefri Indra Arza Fiola Finomia Honesty Gibralthar Remelko Halimah Eka Putri Hardiyanti, Adelis Kus Henri Agustin Herlina Helmy Honesty, Helga Nuri Ike Abdi Nurjanah Ivand Satria Jefriyanto, Jefriyanto Lathifah Rahmi Rafiqa Lisa Marlina JN Mahdy Ramadhana, Naufal Maya Febrianti Suciana Mayar Afriyenti Miranda, Alissa Nayang Helmayunita Nurul Addini Nurzi Sebrina Pratiwi Wirmaningsih Putra Putra Putri, Rizquita Istighfarinda Rahima Zakia Rahmadia Pratiwi Rahmi Putri Mulia Refaoni Aida Aida Rifka Ramadhani Rika Amanda Amanda Putri Siti Zhaviratul Hanan Sri Harningsih sri harningsih Srikintan Srikintan Vita Fitria Sari Vita Fitria Sari Widya Putri Willy Dozan Alfayerds Yanti, Novellia Hendri Yolanda, Mike Yuki Fitria Yulastri Herliza

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