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Media Mahardhika
Published by Sekolah Tinggi Ilmu Ekonomi Mahardhika
ISSN : 08540861     EISSN : 24074950     DOI : -
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
MEDIA MAHARDHIKA is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, STIE MAHARDHIKA Surabaya Indonesia three times a year (Januari, May and September). MEDIA MAHARDHIKA aims to publish articles in the field of accounting and finance that provide significant contribution to the development of accounting practices and accounting profession in Indonesia and in the world. Consistent with its purpose, MEDIA MAHARDHIKA provides insights in the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession.
Arjuna Subject : -
Articles 468 Documents
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BELANJA MODAL KABUPATEN/KOTA DI PROVINSI LAMPUNG: AMATAN TERHADAP PENDAPATAN DAERAH DAN DANA PERIMBANGAN Wardhana, Sania Adelina; Sari, Shinta Permata
Media Mahardhika Vol. 22 No. 2 (2024): January 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i2.889

Abstract

Lampung is a province in Indonesia with the highest percentage of regional budget realization for the 2022 fiscal year. However, the Lampung Provincial Budget's allocation for capital expenditure remains inadequate when compared to the realization of operational expenditure. When regional expenditure is viewed in terms of benefits, allocating the budget to the capital sector is very beneficial and productive for growth and service provision to the community. This study aims to analyze the effect of Regional Original Revenue, General Allocation Fund, Special Allocation Fund and Profit Sharing Fund on District/City Capital Expenditure in Lampung Province for 2019-2022. This study determined a sample of 15 administrative regions in Lampung Province covering 13 districts and 2 cities using a quantitative approach. The data used is secondary data in the form of time series data for the 2019-2022 fiscal year period sourced from the website of the Central Statistics Agency of Lampung Province and the Directorate General of Financial Balance of the Ministry of Finance of the Republic of Indonesia in the form of a Report on the Realization of the District/City Budget of Lampung Province. Multiple Linear Regression Analysis is used to test hypotheses in data analysis techniques that prove Local Original Revenue and Special Allocation Fund have an effect on Capital Expenditure. Meanwhile, the General Allocation Fund and Profit Sharing Fund have no effect on capital expenditure.
PENTINGNYA EKSPOSUR PERUSAHAAN SEKTOR ENERGI UNTUK MENEMPUH PENGUNGKAPAN EMISI KARBON Khotimah, Siti; Sari, Shinta Permata
Media Mahardhika Vol. 22 No. 2 (2024): January 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i2.890

Abstract

Carbon emission disclosure is one of the important components in the disclosure made by a company. Its disclosure is required to assess the company's responsibility to the environment that will increase the value and reputation of the company. This study aims to examine the effect of media exposure, ISO 14001 certification, environmental performance, and auditor credibility on carbon emission disclosure. The population in this study are companies listed on the Indonesia Stock Exchange in 2018-2022. The sample in this study are energy sector companies listed on the Indonesia Stock Exchange in 2018-2022 which are taken using purposive sampling technique and obtained 19 samples with 95 observations. The type of data used is secondary data. This research uses multiple linear regression analysis methods to analyse the hypothesis. Based on the results of regression analysis with a significance level of 5%, this study concludes that ISO 14001 certification and environmental performance have effect on carbon emission disclosure, while media exposure and auditor credibility have no significant effect on carbon emission disclosure.
PENGARUH FEE AUDIT DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Ismail, mira; Arman, Andi; Mellisyah, Mellisyah; Muhaimin, Muhaimin; Muttiarni, Muttiarni; Salam, Salam
Media Mahardhika Vol. 22 No. 2 (2024): January 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i2.899

Abstract

This quantitative research focuses on examining the impact of audit fees and firm size on tax avoidance. Secondary data, specifically financial reports published on www.idx.co.id, is utilized for this study. The population consists of mining companies, and purposive sampling is employed to select a sample of 138 companies. The analysis is conducted using the e-views software. The results indicate a positive and significant influence of audit fees on tax avoidance. A high audit fee does not imply a company's willingness to comply with tax regulations, but rather companies aim to minimize potential fiscal correction effects that may inflate profits. Proactive measures are taken to mitigate the impact, ensuring that the taxes paid are not excessively high. Additionally, firm size shows a positive and significant impact on tax avoidance
THE PERCEPTIONS OF ISLAMIC BOARDING SCHOOL GUARDIANS, ACCOUNTING STUDENTS, AND NON-ACCOUNTING STUDENTS ON THE ETHICS OF PREPARING FINANCIAL STATEMENTS BASIS DE PSAK 112 (CASE STUDY OF ISLAMIC SCHOOLS IN PEKALONGAN) Pribadi, Tegar Hary
Media Mahardhika Vol. 22 No. 2 (2024): January 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i2.900

Abstract

This research aims to examine the ethics of financial reporting based on PSAK 112 in the context of Islamic boarding schools (pondok pesantren) in Pekalongan. The ethical aspects considered include earnings management, misstatement, disclosure, cost and benefit, and responsibility in financial reporting. The study is conducted directly within the environment of Islamic boarding schools in both the city and regency of Pekalongan. The respondents include 113 caretakers of Islamic boarding schools, 70 accounting students, and 73 non-accounting students. The analytical tool applied for hypothesis testing (H1, H2, H3, and H4) is ANOVA. The findings of this research reveal that there is no significant differentiation in the perception of ethical practices in financial reporting among caretakers of Islamic boarding schools, accounting students, and non-accounting students. However, there is differentiation in the perception regarding misstatement and responsibility in the presentation of financial statements. Moreover, there is differentiation in the perception of complying with Law No. 18 of 2019 concerning Islamic Boarding Schools (Ponpes). Additionally, there is differentiation in the understanding of the PSAK Accounting Standards for Islamic Boarding Schools among the caretakers, accounting students, and non-accounting students.
STUDI EKSPERIMEN PENENTUAN RISIKO AUDIT DENGAN MEMPERTIMBANGKAN MATERIALITAS DAN ROTASI AUDIT Wardani, Rr. Puruwita; Wibowo , Vivian Angelina Soegiharto; Sabatini , Ester
Media Mahardhika Vol. 22 No. 3 (2024): May 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i3.912

Abstract

Penelitian ini merupakan penelitian eksperimen yang menilai risiko audit dengan mempertimbangkan salah saji dan rotasi auditor. Berdasarkan Theory of planned behavior, auditor dalam menentukan suatu risiko audit dipengaruhi oleh sikap, kode etik, serta aturan. Tinggi rendahnya risiko audit berhubungan dengan kesediaan auditor dalam menanggung risiko bahwa laporan keuangan mengandung salah saji material ketika opini wajar tanpa pengecualian telah diberikan, sehingga semakin rendah (tinggi) risiko audit menjelaskan bahwa salah saji yang terdapat di dalam laporan keuangan adalah material (tidak material). Sedangkan rotasi auditor menjelaskan lamanya perikatan audit terhadap klien yang sama. Semakin lama auditor melakukan perikatan audit pada klien yang sama akan menyebabkan klien dapat membaca pola pemeriksaan yang dilakukan oleh auditor tersebut sehingga kecenderungan manipulasi yang dilakukan oleh klien dapat tidak terdeteksi oleh auditor. Hal ini menyebabkan laporan keuangan klien semakin berisiko tinggi sehingga risiko audit semakin rendah. Penelitian ini menggunakan responden mahasiswa S1 yang sedang skripsi. Hasil penelitian ini adalah kesediaan untuk menanggung risiko audit pada laporan keuangan yang mengandung salah saji material lebih rendah dibandingkan pada laporan keuangan yang tidak mengandung salah saji material, serta kesediaan auditor lebih rendah dalam menanggung risiko audit untuk klien dengan akumulasi perikatan 7 tahun atau lebih dibandingkan dengan yang kurang dari 7 tahun.
PENGARUH BRAND IMAGE, HARGA DAN KUALITAS PRODUK TERHADAP LOYALITAS PELANGGAN PADA PANCONG SOSIAL SURABAYA Kurniawati, Ony; Adi, Titok Waskito; Ningrum, Maulidya Rusnita
Media Mahardhika Vol. 23 No. 1 (2024): September 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i1.915

Abstract

This study aims to examine and analyze the partial and simultaneous effects of Brand Image, Price, and Product Quality on Customer Loyalty at Pancong Sosial Surabaya. The type of research used is quantitative research with a quantitative descriptive analysis method. The population in this study includes all customers of Pancong Sosial Surabaya. The sampling technique used is non-probability sampling with accidental sampling method. The sample size was determined using the Hair et al. formula, resulting in 70 respondents as the research sample. The results of the t-test indicate that the variables Brand Image and Price have a positive and significant partial effect on Customer Loyalty, while the Product Quality variable has no positive and significant partial effect on Customer Loyalty. Meanwhile, the F-test results show that Brand Image, Price, and Product Quality simultaneously have a significant effect on Customer Loyalty. The coefficient of determination (R²) shows that the variables Brand Image (X1), Price (X2), and Product Quality (X3) together influence Customer Loyalty by 60.8%. The remaining 39.2% is influenced by other variables outside of this regression equation.
PERAN PERCEIVED DESIRABILITY DALAM MEMEDIASI HUBUNGAN ANTARA ATTITUDE DENGAN ENTREPRENEURIAL INTENTION Tulipa, Diyah; Sancoko, Aldo Hardi; Rahmawati, Veronika
Media Mahardhika Vol. 22 No. 3 (2024): May 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i3.917

Abstract

Entrepreneurship is a government program aimed at reducing unemployment and improving welfare. It is also targeted at universities to create independent and entrepreneurial graduates who can become a driving force in running their own businesses and creating jobs for themselves and others. The objective of this study is to assess the entrepreneurial behavior of students in Surabaya who have received entrepreneurship education. The study sample consisted of 103 students selected through purposive sampling based on specific criteria.  The data was analyzed using Smart-PLS software. The results indicate that attitude has a positive and significant impact on perceived desirability, which in turn has a positive and significant impact on entrepreneurial intention. Additionally, attitude has a direct positive and significant impact on entrepreneurial intention, as well as an indirect positive and significant impact through perceived desirability. Perceived Desirability acts as a mediator variable between Attitude and Entrepreneurial Intention. Entrepreneurship is closely linked to planned and actual action. This research model is based on the TPB and SEE models. However, due to limitations in the integration model and this study, the measurement of entrepreneurial behavior is still limited to Entrepreneurial Intention. Therefore, future research should focus on measuring entrepreneurial behavior at the level of direct implementation of entrepreneurial activities  Keywords: attitude, perceived desirability, entrepreneurial intention
ANALISIS PENGARUH TATA KELOLA, KARAKTERISTIK PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI Sunarjanto, Nekhasius Agus; Tananjaya, Tania Oktavianes; Martono, Cyrillius
Media Mahardhika Vol. 23 No. 1 (2024): September 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i1.921

Abstract

This study investigates the influence of governance, company characteristics, and ownership structure on the financial performance of LQ45 companies listed on the IDX during the 2018-2022 period. Governance is represented by agency costs and free cash flow, while company characteristics include company size and company age. Ownership structure consists of managerial ownership, institutional ownership, and public ownership. The financial performance is proxied by Tobin's Q. The research employs a quantitative method, utilizing panel data analysis with the fixed effect model as the selected approach. Secondary data collection was conducted using documentation methods, and the sample was selected through purposive sampling, totaling 100 data points. The results indicate that free cash flow, managerial ownership, and institutional ownership do not significantly affect financial performance. However, agency costs, company size, company age, and public ownership have a significant effect on financial performance.
PENINGKATAN PENGARUH KINERJA KEUANGAN TERHADAP DINAMIKA HARGA SAHAM DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA BANK UMUM DI INDONESIA Hakiki, Moh. Saiful; Putra, Riyan Sisiawan; Arifin, Andi Harmoko; Safitri, Julia; Wibowo, Martino
Media Mahardhika Vol. 22 No. 3 (2024): May 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i3.922

Abstract

This research aims to analyze the relationship between commercial bank financial performance, share price dynamics, and the role of profitability as a moderating variable. Data from 47 commercial banks (conventional and sharia) in Indonesia during the period from the first quarter of 2021 to the third quarter of 2023 was used to test the hypothesis. Independent variables include Net Interest Margin (NIM) and Operational Costs compared to Operating Income (BOPO), while the dependent variable is share price dynamics. Profitability, measured through Return On Assets (ROA) and Return On Equity (ROE), is implemented as a moderating variable. The results of the moderated multiple regression analysis show that financial performance does not directly have a significant influence on stock prices. On the other hand, profitability directly has a positive effect on stock prices. Furthermore, profitability strengthens the relationship between financial performance and share prices, indicating that banks with high profitability tend to experience a more significant impact of financial performance on share price changes. Although it only explains 13.4% of share price variability, these findings provide an in-depth understanding of the factors influencing share price dynamics in the banking sector.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN ASET PERUSAHAAN ASURANSI JIWA DI INDONESIA Andryano, Ade Fahreza; Fatimah, Atika
Media Mahardhika Vol. 22 No. 3 (2024): May 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i3.929

Abstract

Life insurance asset growth during the 2018-2022 period fluctuated. The data shows low asset growth in 2018 and 2019, then in 2020 asset growth did not experience growth due to the Covid-19 pandemic. The decline in people's purchasing power and economic uncertainty caused by Covid-19 has led to a decrease in demand for life insurance products. The purpose of this study is to determine the effect of insurance income, investment returns and capital growth on asset growth. This research method uses panel data regression using data from 30 life insurance companies for 5 years, namely 2018 to 2022. The results of this study are that the insurance income variable has a significant effect on the insurance growth variable, the investment return variable has no significant effect on the asset growth variable and the capital growth variable has a negative but significant effect on the asset growth variable. Keyword: Insurance Income, Investment Return, Capital Growth, Asset Growth

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