Article Per Year (5 Year)
p-Index From 2021 - 2026
3.725
P-Index
This Author published in this journals
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
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

Published : 44 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 44 Documents
Search

 1   2   3   4   5 
Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR) Putra Putra; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i3.567

Abstract

This study is a quantitative study that aims to obtain empirical evidence regarding the effect of profitability, leverage, and firm size on the disclosure of corporate social responsibility (CSR) in manufacturing companies. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2020 for 5 years. This study uses purposive sampling method in selecting the sample, with a total sample of 385 samples. The type of data in this study is secondary data obtained from the Indonesia Stock Exchange in the form of an annual report. Analysis of the data used is multiple regression analysis. The results of this study indicate that profitability and leverage have no significant effect on the disclosure of corporate social responsibility, while the size of the company has a significant and positive effect on the disclosure of corporate social responsibility.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CSR DAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI Sri Harningsih; Henri Agustin; Mia Angelina Setiawan
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 1 No. 2 (2019): Ranah Research : Journal Of Multidisciplinary Research and Development (Februar
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (616.25 KB)

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh kinerja keuangan terhadap nilai perusahaan dengan pengungkapan corporate social responsibility dan kebijakan dividen sebagai variabel moderasi. Penelitian ini tergolong penelitian kausatif. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2014-2017. Variabel nilai perusahaan diukur dengan menggunakan tobin’s q, variabel kinerja keuangan diukur dengan return on asset (ROA), variabel pengungkapan corporate social responsibility diukur menggunakan GRI G4 yang terdiri dari 91 item pengungkapan, dan variabel kebijakan dividen diukur dengan dividen payout ratio (DPR). Sampel dalam penelitian ini ditentukan dengan metode purposive sampling. Jenis data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id serta website perusahaan dan situs-situs lainnya yang berkaitan dengan penelitian. Metode analisis yang digunakan adalah Moderated Regression Analysis. Hasil dari penelitian ini menunjukkan bahwa kinerja keuangan berpengaruh positif signifikan terhadap nilai perusahaan, pengungkapan corporate social responsibility tidak mampu memperkuat pengaruh kinerja keuangan terhadap nilai perusahaan, dan kebijakan dividen tidak mampu memperkuat pengaruh kinerja keuangan terhadap nilai perusahaan.
Pengaruh Slack Resources, Dewan Direksi, dan Komite CSR terhadap Sustainability Report Siti Zhaviratul Hanan; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i2.792

Abstract

This study aims to determine the effect of slack resources, the board of directors, and the CSR committee on the sustainability report. The population in this study are several mining and agricultural companies listed on the Indonesia Stock Exchange from 2017-2021. This study uses secondary data. The sampling technique used purposive sampling method with a sample of 26 companies over a period of 5 years. Use logistic regression analysis as a data analysis technique in this study. The results of the study show that slack resources and the board of directors have no effect on the sustainability report. Meanwhile, the CSR committee has an effect on the sustainability report. The next researcher can consider using other variables such as public share ownership, CEO duality, and other variables that might influence sustainability report.
Financial Statement Fraud Analysis: Financial Stability, External Pressure and Auditing Quality Honesty, Helga Nuri; Fiola Finomia Honesty; Mia Angelina Setiawan
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 9 No 1 (2024): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v9i1.57261

Abstract

Fraudulent on financial statements is increasing nowadays. The impact is not only felt by investors but also affects global economic stability. This research aims to collect empirical data to determine whether financial stability, external pressure, and audit quality partially and simultaneously influence financial statement fraud. The research objects are companies from the property and real estate sector listed on the Indonesia Stock Exchange, in 2020 - 2022. Multiple regression analysis was used to test the hypothesis on this research's panel data. The results of data processing indicate that external pressure has a positive effect on financial report fraud, while audit quality and financial stability do not influence financial report fraud.
Pengaruh Board Size, Independensi Komite Audit dan Profitabilitas terhadap Ketepatan Waktu Laporan Keuangan Fahmi, Cecilia Hanifah; Setiawan, Mia Angelina
Jurnal Nuansa Karya Akuntansi Vol 2 No 2 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i2.47

Abstract

The goal of this study is to investigate the relationship between financial report timeliness and board size, audit committee independence, and profitability. Consumer cyclical companies registered on the Indonesia Stock Exchange between 2018 and 2022 comprise the study's population. Purposive sampling is the method used in the study to collect research samples. Using the SPSS 24 software, multiple linear regression analysis was the data analysis method applied in this study. The findings demonstrated a negative and significant impact on the timeliness of financial reports on board size, audit committee independence, and profitability. It is anticipated that additional variables influencing the timeliness of financial reports would be selected for future study.
Pelatihan Kewirausahaan: “Penentuan Harga Pokok dan Branding Produk UMKM Masyarakat Tepian Danau Maninjau” Honesty, Fiola Finomia; Setiawan, Mia Angelina; Yolanda, Mike; Jefriyanto, Jefriyanto; Honesty, Helga Nuri; Fasyni, Awisal
Menara Pengabdian Vol 4, No 1 (2024): Vol. 4 No. 1 Juni 2024
Publisher : LPPM Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/jmp.v4i1.5595

Abstract

Pada dekade beberapa tahun ini telah terjadi kerusakan lingkungan di Danau Maninjau akibat budidaya ikan jaring apung dan juga penurunan pariwisata akibat pandemi, sehingga secara signifikan menurunkan tingkat pendapatan ekonomi masyarakat Nagari. Hal ini dikarenakan perekonomian daerah sekitarnya yang sangat bergantung pada pariwisata, budidaya ikan dan pertanian, namun kurang dalam berwirausaha. Untuk itu perlu pelatihan kewirausahaan agar masyarakat Bayua bisa menjalankan usahanya dengan baik sehingga terdapat peningkatan dalam bidang usaha khususnya dalam bidang UMKM.  Pelatihan penentuan harga pokok produk dan branding produk UMKM yang telah diadakan di Nagari Bayua mendapatkan respon yang baik dari para peserta.  Hal ini dikarenakan pelatihan ini memberikan penambahan pengetahuan dan pemecahan masalah yang dihadapi oleh Masyarakat sekitar.
Pengaruh Penerapan Pelaporan Keuangan Berbasis Extensible Business Reporting Language (XBRL) terhadap Ketepatan Waktu Pelaporan Keuangan: Studi Empiris pada Perusahaan BUMN di Bursa Efek Indonesia Periode 2019-2022 Putri, Rizquita Istighfarinda; Setiawan, Mia Angelina
Jurnal Nuansa Karya Akuntansi Vol 2 No 3 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i3.36

Abstract

This research aims to analyze the impact of implementing XBRL in financial reporting on the timeliness of submitting financial reports by controlling the DER and ROA variables. The population of this research is state-owned companies listed on the Indonesia Stock Exchange for the period 2019 to 2022. The research sample consists of 25 companies or a total of 100 years of observations. The sample selection technique in this research used the purposive sampling method. Data analysis used logistic regression which was processed using SPSS version 26 software. The research results showed that XBRL had a positive effect on the timeliness of submitting financial reports, although not significantly. The same applies to the Debt-to-Equity Ratio variable used to control the company's debt level, which has a positive but insignificant effect. The Return on Asset variable, which is used to measure company profitability, has a positive and significant influence on the timeliness of submitting financial reports for state-owned companies listed on the Indonesia Stock Exchange.
Pengaruh Fraud Hexagon terhadap Fraudulent Financial Statement pada Perusahaan BUMN yang Terdaftar di BEI Tahun 2018-2022 El fath, Nurul Hazimah; Setiawan, Mia Angelina
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1979

Abstract

This study aimed to determine the effect of fraud hexagon on fraudulent financial statement. The research was conducted in BUMN companies listed on the Indonesia Stock Exchange with an observation period of 2018-2022. The sampling methode used was purposive sampling, while the research sample consisted of 24 companies were indexed on the IDX. The data analysis technique used is Multiple Linear Regression Analysis. The study results show pressure affects fraudulent financial statements. The Capability, Collusion, Opportunity, Rationalization, and Arrogance have no effect on the Fraudulent Financial Report.
Pelatihan Pengolahan Sampah Anorganik Menjadi Aneka Kreasi Daur Ulang bagi Anggota Bank Sampah Berkah Kel Balai Gadang Kec Koto Helmayunita, Nayang; Angelina Setiawan, Mia; Fitria, Yuki
Jurnal Abdidas Vol. 5 No. 5 (2024): October 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdidas.v5i5.1022

Abstract

Pengabdian masyarakat ini dilakukan pada Kelompok Bank Sampah Kelurahan Balai Gadang Kecamatan Koto Tangah Kota Padang, yang anggota merupakan ibu-ibu yang berprofesi sebagai ibu rumah tangga. Kegiatan pengabdian ini bertujuan untuk memberikan pelatihan dan keterampulan pengolahan sampag anorganik menjadi aneka kreasi daur ulang saat ini sampah anorganik seperti plastik yang telah dikumpulkan oleh Bank Sampah Berkah belum terkelola dengan baik dan belum adanya pemanfaatan menjadi aneka kreasi daur ulang oleh anggota Bank Sampah Berkah. Saat ini sampah anorganik yang dikumpulkan di Bank Sampah Berkah cenderung masih menumpuk di area Bank Sampah hal ini disebabkan keberadaan Bank Sampah Berkah baru didirikan tahun 2022 dan belum ada manajemen yang optimal. Saat ini pengelolaan sampah anorganik yang ada di Bank Sampah Berkah hanya dilakukan secara sederhana yaitu dikumpulkan, diangkut, kemudian dibuang ke TPA. Padahal sampah anorganik seperti plastic dapat di manfaatkan menjadi aneka kreasi daur ulang serta memiliki nilai jual menjadi tas belanja, hiasan kamar, dompet, lampu hias, tempat pensil, keranjang, dan lain lain. Dengan adanya program kegiatan pengabdian pengolahan sampah anorganik menjadi aneka kreasi daur ulang ini diharapkan dapat memberikan manfaat pada Bank Sampah Berkah dalam pengelolaan dan manajemen Bank Sampah serta dapat meningkatkan kepedulian Masyarakat terhadap lingkungan.
Pengaruh Opini Audit, Pertumbuhan Perusahaan, Profitabilitas dan Kompleksitas Perusahaan terhadap Auditor Switching Yanti, Novellia Hendri; Setiawan, Mia Angelina
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.1116

Abstract

This research aims to determine the effect of audit opinion, company growth, profitability and the company complexity on auditor switching. The population in this study are financial companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021. The research sample was determined using the purposive sampling method with a total sample of 36 companies. The data used is secondary data from the official website of finance companies. The analytical method used is logistic regression with SPSS. The of this study showed that audit opinion, company growth, profitability and the company complexity doesn’t affect the auditor switching.
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