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INDONESIA
MAKSI
Published by Universitas Tanjungpura
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Articles 118 Documents
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PENGARUH KONSERVATISME AKUNTANSI DAN STRUKTUR KEPEMILIKAN TERHADAP AGGRESSIVE TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015) B2091151005, KURNIATY
MAKSI UNTAN Vol 2, No 4 (2017): JURNAL MAHASISWA MAGISTER AKUNTANSI
Publisher : FAKULTAS EKONOMI DAN BISNIS UNTAN

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Abstract

Financially, the tax is a transfer of resources from the business sector or the business sector to government, so that the company’s payment of taxes is significant cost component and affects profitability. This leads to a desire to reduce the burden of tax paid. Tax aggressiveness is a strategy that still resides in a grey area that is attractive to management for being able to achieve corporate’s and government’s objectives simultaneously. This study aimed to get empirical evidence about the effect of accounting conservatism and ownership structure against aggressive tax avoidance actions on listed companies in the manufacturing sub-sector in 2011-2015. The dependent variable in this study is aggressive tax avoidance proxied by the effective tax rate. While the independent variables are accounting conservatism, institutional ownership, managerial ownership and foreign ownership. This study also had a control variable, they are a return on assets (ROA), debt to total asset ratio (DAR) and capital intensity ratio (CIR). Sampling was done by purposive sampling method with a total of 194 samples from 49 companies for five years. The research result of multiple linear regression analysis showed that accounting conservatism and foreign ownership have a significant negative impact against aggressive tax avoidance. Meanwhile, institutional ownership and managerial ownership have no significant effect on aggressive tax avoidance. Keywords: Effective Tax Rate, Accounting Conservatism, Institutional Ownership, Managerial Ownership and Foreign Ownership.
ANALISIS PENGARUH INFLASI DAN SUKU BUNGA SERTIFIKAT BANK INDONESIA TERHADAP NILAI OBLIGASI SYARIAH DARI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA B2091141025, KRISTINA SANJAYA
MAKSI Vol 2, No 3 (2017): JURNAL MAHASISWA MAGISTER AKUNTANSI
Publisher : MAKSI

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Abstract

This study aimed to analyze the influence of Inflation and Interest Rates against Sharia Bond Index of Companies Listed in Indonesia Stock Exchange. This study focuses on the study of the field of capital market accounting year observation period 2011 - 2016 to enterprises that trade Islamic bonds in the Indonesia Stock Exchange. This study uses multiple linear regression in the form of studies that tested the hypothesis to explain the effect of inflation and SBI among variables against Islamic bond index. The results showed that inflation is not significant effect on the index while the Islamic bond SBI rate significantly influence the Islamic bond index.Keywords: Inflation, Interest Rates, Index Islamic Bonds
LEVEL ACCOUNTING DAN HISTORICAL COST ACCOUNTING DALAM MENGUKUR PROBABILITAS FINANCIAL DISTRESS B2091141004, JANNI WIRYANI
MAKSI UNTAN Vol 1, No 2 (2016): JURNAL MAHASISWA MAGISTER AKUNTANSI
Publisher : FAKULTAS EKONOMI DAN BISNIS UNTAN

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Abstract

This study intends to examine and explain the differences between financialreport based on the general price level accounting and financial report based on historical cost accounting and the differences in measuring the probability of financial distress. This study uses secondary data from the financial report of banks liesting in Indonesia Stock Exchange 2011-2015. Analytical tools used are some of the ratios contained in CAMEL ratios, Altman Z score and the average difference test. Based on the results of the study it can be concluded that there is a difference between the historical cost accounting with the general price level accounting. if the inflation rate is high, the financial statements are prepared based on the historical cost and  financial statements prepared based on general price level accounting will have a higher difference too. The results also showed that there are significant differences between general price level accounting with historical cost accounting to measure the probability of financial distress. Keywords: Historical Cost Accounting, General Price Level  Accounting, and Financial Distress
PENGARUH KEADILAN DISTRIBUTIF DAN PENEGAKAN SANKSI PADA KEPATUHAN WAJIB PAJAK BADAN DENGAN KEPUASAN WAJIB PAJAK SEBAGAI VARIABEL PEMODERASI B2091141008, JOKO SUSENO
MAKSI UNTAN Vol 1, No 1 (2016): JURNAL MAHASISWA MAGISTER AKUNTANSI
Publisher : FAKULTAS EKONOMI DAN BISNIS UNTAN

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Abstract

Penelitian ini bermaksud untuk mengetahui pengaruh keadilan distributif, penegakan sanksi dan kepuasan wajib pajak badan pada kepatuhan wajib pajak serta pengaruh interaksi kepuasan wajib pajak dengan keadilan distributif dan penegakan sanksi pada kepatuhan wajib pajak. Penelitian dilaksanakan di Kota Pontianak dengan responden Perusahaan Jasa Konstruksi yang ada di Kota Pontianak sejumlah 73 Perusahaan. Data dikumpulkan menggunakan kuesioner. Analisis regresi berganda dan analisi moderasian dengan uji nilai selisih mutlak digunakan untuk menganalisis data. Berdasarkan penelitian menunjukkan bahwa keadilan distributif berpengaruh positif terhadap kepatuhan wajib pajak dengan koefisien β 0,0185, dan penegakan sanksi berpengaruh positif terhadap kepatuhan wajib pajak dengan koefisien β 0,014 sedangkan Kepuasan wajib pajak dapat memperkuat pengaruh keadilan distributif pada kepatuhan wajib pajak dengan nilai koefisien β4 X1.X3 sebesar 0,039, yang lebih kecil dari α = 0,05, sedangkan kepuasan wajib pajak tidak memperkuat pengaruh penegakan sanksi pada kepatuhan wajib pajak ini dibuktikan dengan nilai koefesien β5X2.X3 sebesar 0,062, yang lebih besar dari α = 0,05. Kata Kunci : Kepatuhan Wajib Pajak, Keadilan Distributif, Penegakan Sanksi, Kepuasan Wajib Pajak
DAMPAK PENERAPAN PSAK 64 TERHADAP KONSERVATISME PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA B2091151010, RICKY
MAKSI UNTAN Vol 2, No 3 (2017): JURNAL MAHASISWA MAGISTER AKUNTANSI
Publisher : FAKULTAS EKONOMI DAN BISNIS UNTAN

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Abstract

This study aims to determine the impact of PSAK 64 and other factors which related to the financial reporting conservatism on mining companies in Indonesia. The samples of this research are listed mining companies in Indonesia Stock Exchange from year 2009 to 2010,and from 2013 to 2014. This study uses two exploration models that the first model is analyzing the impact of PSAK 64 implementation and other factors, those are; exploration aggressiveness, managerial ownership, and auditor quality to the financial reporting conservatism. While the second research model is to examine the impact of PSAK 64 implementation to the exploration aggressiveness, managerial ownership, and auditor quality to the financial reporting conservatism. The results of this research on the first model shows that the implementation of PSAK 64, managerial ownership, and auditor quality does not significantly affected to the financial reporting conservatism on mining companies in Indonesia, while exploration aggressiveness mark a notably influence to the financial reporting conservatism on mining companies in Indonesia. Then, for the second research model shows that the implementation of PSAK 64 does not materially affected by the relationship in exploration aggressiveness, managerial ownership, and auditor quality to the financial reporting conservatism on mining companies in Indonesia. The implementation of PSAK 64 does not give a remarkable effect for conservatism because there is no notable difference nor alterability of the financial reporting on mining companies in Indonesia before and after the implementation. Keywords : PSAK 64, conservatism, exploration aggressiveness, managerial ownership, auditor quality
ANALISIS PENERAPAN PSAK 55 ATAS CADANGAN KERUGIAN PENURUNAN NILAI (CKPN) KREDIT (Studi Kasus pada Bank Kalbar Kantor Pusat) B2091141024, FIORINTARI
MAKSI UNTAN Vol 1, No 2 (2016): JURNAL MAHASISWA MAGISTER AKUNTANSI
Publisher : FAKULTAS EKONOMI DAN BISNIS UNTAN

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Abstract

Penelitian ini bertujuan untuk mengetahui perhitungan CKPN Kredit Bank Kalbar sebelum dan sesudah penerapan PSAK 55 (revisi 2011) dan dampak apa saja yang ditimbulkan bagi laba bank setelah penerapan PSAK 55 (revisi 2011) pada Bank Kalbar. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif kualitatif. Adapun bentuk penelitian yang dilakukan penulis dalam melakukan penelitian ini yaitu dengan menggunakan studi kasus. Studi kasus yang dilakukan mengambil objek penelitian yaitu perhitungan Cadangan Kerugian Penurunan Nilai pada Bank Kalbar Pontianak. Sampel yang digunakan dalam penelitian ini adalah laporan keuangan perusahaan yang telah diaudit. Periode laporan keuangan yang dijadikan sampel adalah 31 Desember 2013 sampai dengan 2015 untuk menganalisis perbedaan penyisihan kredit yang dibentuk sebelum dan sesudah diterapkannya PSAK 55, serta melakukan analisis dampak penerapan PSAK tersebut atas CKPN kredit. Hasil penelitian menunjukkan bahwa sebelum penerapan PSAK 55, penyisihan kerugian kredit dihitung dengan menggunakan tingkat kolektibilitas yang telah ditentukan oleh BI, sedangkan setelah penerapan PSAK tersebut dihitung berdasarkan bukti obyektif bahwa terjadi penurunan nilai dan probability of default yang didapatkan dari data kerugian historis yang pernah dialami bank dengan menggunakan statistical model analysis. Dampak penerapan PSAK 55 terhadap industri perbankan. Menurut peraturan perpajakan, penyisihan kerugian kredit yang dicadangkan oleh bank dapat dikurangkan (deductible expenses) dalam menghitung laba fiskal (taxable income). Akibatnya adalah penerapan PSAK 55 yang mengakibatkan penyisihan kerugian kredit yang lebih kecil sebelum implementasi PSAK tersebut berdampak menurunkan beban operasional selanjutnya meningkatkan laba industri perbankan. Kata Kunci: Cadangan Kerugian Penurunan Nilai (CKPN), PSAK 55
PENGARUH LIKUIDITAS, RENTABILITAS, SOLVABILITAS, PERKEMBANGAN PERUSAHAAN, DAN KINERJA SAHAM TERHADAP RETURN SAHAM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2006-2015 B2091141037, GITA PUTRI MAULIDYA
MAKSI UNTAN Vol 1, No 1 (2016): JURNAL MAHASISWA MAGISTER AKUNTANSI
Publisher : FAKULTAS EKONOMI DAN BISNIS UNTAN

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Abstract

This research on investment in the capital market aims to provide information and assessment to investors who will invest in a company. There are many factors that affect the movement of a stocks that brings profits for the investors. The factors examined include : liquidity, rentability, solvability, corporate development and stock performance on stock returns. The research was conducted on mining companies listed in the Indonesia Stock Exchange (IDX) in the periode from 2004 to 2015. This study used a multiple regression analysis with stock returns as the dependent variable and liquidity, rentability, solvability, corporate development and stock performance as the independent variables. The research carried out for 10 years took samples of 10 mining companies using purposive sampling. The result of this study showed that there was a significant effect of rentability (ROA), and stock performance (PER) on stock returns, while simultaneously the variables of liquidity, solvability and corporate development had no significant affect on stock returns. Keywords: stock returns, liquidity, rentability, solvability, corporate development, stock performance, mining companies, IDX.
ANALISIS PENGARUH PRODUKTIVITAS, PROFITABILITAS, LEVERAGE DAN NILAI PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL (Studi Pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015) B2092142003, ANISTYA FITRI LARASATI
MAKSI UNTAN Vol 2, No 4 (2017): JURNAL MAHASISWA MAGISTER AKUNTANSI
Publisher : FAKULTAS EKONOMI DAN BISNIS UNTAN

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Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang dapat mempengaruhi Intellectual Capital pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia. Variabel yang digunakan yaitu Produktivitas, Profitabilitas, Leverage dan Nilai Perusahaan.Populasi dalam penelitian ini adalah dari laporan keuangan dan laporan tahunan perusahaan sektor keuangan yang telah diterbitkan. Periode pengamatan berlangsung dari tahun 2011 sampai 2015. Jumlah sampel dalam penelitian ini adalah 38 perusahaan sektor keuangan yang ditentukan melalui purposive sampling. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan metode regresi linear berganda.Hasil penelitian ini menunjukkan bahwa variabel Produktivitas, Profitabilitas, Leverage dan Nilai Perusahaan secara simultan mempengaruhi Intellectual Capital sebesar 44,9% dan sisanya sebesar 44,9% dijelaskan oleh variabel lain. Secara parsial variabel Produktivitas, Profitabilitas dan  Nilai Perusahaan berpengaruh signifikan terhadap Intellectual Capital dan Leverage tidak berpengaruh signifikan terhadap Intellectual Capital. Kata Kunci: Intellectual Capital, Produktivitas, Profitabilitas, Leverage dan Nilai Perusahaan
ANALISIS PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP EARNING MANAGEMENT (STUDI EMPIRIS PADA PERUSAHAAN SUBSEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA) B2092151003, HENGKY LEON
MAKSI UNTAN Vol 2, No 3 (2017): JURNAL MAHASISWA MAGISTER AKUNTANSI
Publisher : FAKULTAS EKONOMI DAN BISNIS UNTAN

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Abstract

Corporate governance is a series of good relations between management, shareholders and allinterested parties against the company in order to optimize the value of the company in a professionalmanner. The purpose of the research is to want to measure the implementation of corporategovernance practices against earnings management on the company property and real estate werelisted on the Indonesia stock exchange. The size that is used consists of institusional ownershippercentage, the number of commissioners, the board of directors, the audit committee and the totalaccrual. Analysis tools are used in the research using the SPSS program. Method of determination ofsamples is purposive sampling where there are 107 observation data. The analysis used in the SPSSprogram be descriptive analysis, linearity test, normality test, multicollinearity test, heteroscedasticitytest, autocorrelation test, multiple linear regression, f test and t test. As for the results of the researchconducted is a regression model already are BLUE and have a specification of goodness fit model.Institusional ownership has no effect against the earnings management practices, the board ofcommissioners has no effect against the earnings management practices, the board of directors doesnot have an effect on earnings management practices and the audit committee of influential negativelyto earnings management practices.Keywords: corporate governance, institutional ownership, board of commissioner, board of director,audit committee, earning management
PENGARUH MORALITAS INDIVIDU DAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN TERJADINYA FRAUD (Studi Eksperimen pada Pemerintah Daerah Kabupaten Sambas) B2091141035, U. ARI ALRIZWAN
MAKSI UNTAN Vol 1, No 2 (2016): JURNAL MAHASISWA MAGISTER AKUNTANSI
Publisher : FAKULTAS EKONOMI DAN BISNIS UNTAN

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Abstract

This study aims to obtain evidence of the existence of differences in the likelihood of fraud between the level of moral reasoning (high and low) and the difference in the likelihood of fraud between the condition of the elements of internal control (existing and not existing), as well as obtain evidence of the interaction between individual morality and internal control in influencing fraud.This study uses a research design with an experimental model using two independent variables, each of which consists of two levels (2x2 factorial design). This experimental design using a factorial design analysis of variance (ANOVA), which aims to determine the main effects and interaction effects in the model of research.The results of this study show that: First, there are differences in the likelihood of fraud between individuals who have a level of high moral and individuals who have a low moral level. Second, there are differences in the likelihood of fraud between people in the condition there is an element of internal control and there are no elements of internal control. Thirdly, there is an interaction between the individual moral levels with internal control. Keywords: the individual moral, internal control, fraud.

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