Media Akuntansi dan Perpajakan Indonesia (MAPI)
Lingkup dari topik-topik di dalam JAWI (namun tidak terbatas hanya pada topik tersebut)seperti : Akuntansi Keuangan dan Pasar Modal. Akuntansi Manajemen serta Isu Keperilakuan dalam Akuntansi. Sistem Informasi Akuntansi, Pemeriksaan Akuntan. Perpajakan, Pendidikan Akuntansi, Tata Kelola Korporasi. Akuntansi Sosial dan Lingkungan. Kewirausahaan (intrapreneurship, kewirausahaan sosial, isu akuntansi dan/atau keuangan start-up, bisnis keluarga).
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60 Documents
<![CDATA[ANALISIS PROFITABILITAS, TINGKAT PERTUMBUHAN, UTANG, DAN NILAI PERUSAHAAN ]]>
<![CDATA[Lydia, Lydia]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol 2 No 1 (2020): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/mapi.v2i1.1506
<![CDATA[A company has a goal to increase the value of the company. Anincrease in company value results in an increase in shareholder welfare. Asan investor, of course investors will choose to invest in companies with agrowing company value. Company value can be influenced by profitability,company growth, leverage, and company size. The purpose of this studywas to determine the effect of profitability, company growth, and corporateleverage by using company size as a control variable. This research focuseson the manufacturing industry especially the food and beverage sub-sectorlisted on the Indonesia Stock Exchange in 2014–2018. This study uses quantitativeresearch with a total sample of 14 companies and each companyuses five data so that the total data is 70 data. This study uses multiplelinear regression analysis processed by the SPSS program. The results showedthat profitability, company growth, and corporate leverage have a significantinfluence on firm value. Profitability is the variable with the highestinfluence which is then followed by company growth and corporate leverage.]]>
<![CDATA[PROFITABILITAS, LIKUIDITAS, DAN HARGA SAHAM: STUDI EMPIRIS ATAS INSTRUMEN LQ-45 ]]>
<![CDATA[Setyoningrum, Eki]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol 2 No 1 (2020): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/mapi.v2i1.1507
<![CDATA[This research was conducted to determine the effect of profitabilityand liquidity on stock prices. The independent variables used are returnon assets, return on equity, current ratio, and quick ratio. The population inthis study is non-financial LQ-45 companies registered in succession in 2016–2018. This study uses secondary data derived from financial statementsthat can be accessed on the Indonesia Stock Exchange. This research methoduses multiple linear regression analysis. The sampling technique used waspurposive sampling where the samples obtained in the study were 87 companies.The results showed that (1) return on assets has a positive effect onstock prices; (2) return on equity has a negative effect on stock prices; (3)current ratio has no effect on stock prices; (4) quick ratio has a negativeeffect on stock prices. But simultaneously return on assets, return on equity,current ratio, and quick ratio affect the stock price of 37.4%, while theremaining 62.6% comes from other variables that are not contained in thisresearch model.]]>
<![CDATA[PENGARUH PROFITABILITAS, LEVERAGE, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP INCOME SMOOTHING: STUDI EMPIRIS PADA PERUSAHAAN PENERBANGAN TERBAIK ASIA ]]>
<![CDATA[Purnomo, Nadia]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol 2 No 1 (2020): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/mapi.v2i1.1508
<![CDATA[Airlines company particularly Asia’s airlines has dealing hard timesespecially when global crisis in 2008, that impacts towards aviation. Companieswould do anything to maintain their existence. One of them is toperform income smoothing practices. An evidence found that one of the topairlines companies according to SKYTRAX has been performing incomesmoothing practices in the year of 2018, that was PT Garuda Indonesia.This indicating that others top airlines companies as well potentially performingincome smoothing to maintain companies wholeness and evenachieving to be top Asia’s airlines companies. This research aims to determinefactors that influence the income smoothing practice in Asia’s topairlines companies. The variable used in this research are profitability, leverage,and institutional ownership. This research used quantitative approachwith the use of multiple linear regression analysis technique. This researchused 2008-2018 annual report period observed from eleven Asia’s airlinescompanies. The sampling method used in this research is purposive samplingwith 121 data. The results show that profitability, leverage, and institutionalownership have a negative effect on income smoothing.]]>
<![CDATA[PERBANDINGAN PEMBAYARAN PAJAK SEBELUM DANSAAT KEPEMIMPINAN PRESIDEN JOKOWI PERIODE 1: (Studi Empiris pada Perusahaan Industri Barang Konsumsiyang Terdaftar di BEI periode 2012–2017) ]]>
<![CDATA[Kustandi, Evina]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol. 2 No. 1 (2020): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/mapi.v2i1.1509
<![CDATA[This research was implemented to determine if there were any differences in tax payment activities before and during the first-period leadership of President Jokowi. This research used manufacturing companies in the consumer goods industry sector listed on the (Indonesia Stock Exchange) IDX which were counted with effective tax rate model as research sample. The researcher observed the company data starting from 2012 until 2017. In order to obtain the data, the researcher used a purposive sampling method. However, the researcher obtained only 72 company data. The result of the parametric Paired Sample t-Test stated that there were no significant differencesregarding the corporates tax payment activities (Sig value = 0.20) between the leadership before and during President Jokowi’s first presidential period which were calculated with the effective tax rate model. It was seen from the test result that the tax payment form companies did not make a any significant difference before and during President Jokowi’s predential period.]]>
<![CDATA[METODE ACTIVITY BASED COSTING (ABC) DALAM PERHITUNGAN TARIF KAMAR RAWAT INAP ]]>
<![CDATA[Perdana, Wildan Muhammad]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol 2 No 1 (2020): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/mapi.v2i1.1510
<![CDATA[This study is conducted on the basis of the development of businessesthat lead to higher levels of business competition. Hospital is a nonprofitinstitution, and therefore the required accuracy of the management inmaking decisions, especially in determining inpatient room rates to maintainthe viability of the hospital. Activity based costing is considered toprovide more accurate than the traditional method for calculating the basicrate of hospitalization, so as to assist the management in setting room ratesof hospitalization that can be adapted to the resources used by each class. Inthis study, drivers used in the calculation of rates of hospitalization is, thenumber of days of hospitalization, the number of inpatients, electric powerconsumption (KWH), and room areas. The results showed that the calculationof the difference in activity based costing are high on the room typewith second class and third class.]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2014–2019 ]]>
<![CDATA[Alvenina, Felicia Quinta Yulia]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol 2 No 2 (2021): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/mapi.v2i2.1721
<![CDATA[Tax is one of the largest state revenues so that the governmenttries to maximize tax revenue but it is different from companies that wantto minimize taxes. In minimizing the tax, the company implements taxavoidance. The company avoids tax due to the lack of internal supervisionof the company, therefore the need for a system that directs and regulatesthe relationships of interested company side in making policies within thecompany. The system is good corporate governance. The purpose of thisstudy was to determine the effect of good corporate governance on tax avoidance.Good corporate governance in this study is proxied by executive compensation,institutional ownership, managerial ownership, independent boardof commissioners, audit committee, and audit quality. Tax avoidance ismeasured using the Cash Effective Tax Rate (CETR). The research samplewas 47 mining sector companies listed on the IDX in 2014–2019, and obtained213 research data. The results in this study say that executive compensationhas a negative effect on tax avoidance, institutional ownershipand managerial ownership have a positive effect on tax avoidance and theindependent board of commissioners, audit committee, audit quality has noeffect on tax avoidance.]]>
<![CDATA[ANALISIS FINANCIAL DISTRESS SAAT KRISIS KEUANGAN GLOBAL: STUDI EMPIRIS PADA BUMN NON-KEUANGAN ]]>
<![CDATA[Nakamura, Tiffany Mica]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol 2 No 2 (2021): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/mapi.v2i2.1722
<![CDATA[This study aims to determine the differences and levels of accuracyof the Altman Z-Score, Springate S-Score, and Zmijewski X-Score inpredicting financial distress before, during, and after the global financialcrisis. The sample in this study used nine state-owned companies in thenon-financial sector, which were listed on the Indonesia Stock Exchange forthe period 2005–2012. Data collection used secondary data from thecompany’s annual reports—data analysis methods using the Kruskall - Wallistest as a comparative test used to determine differences. This study indicatesno differences in predictions before, during, and after the global financialcrisis. The accuracy test states that the three prediction models are appropriate,but the Altman Z-Score is the model with the highest accuracy level.]]>
<![CDATA[PENGARUH ROA, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN ERA JOKOWI – JK ]]>
<![CDATA[Gumono, Clarissa Octa]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol 2 No 2 (2021): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/mapi.v2i2.1723
<![CDATA[Taxes are income for the state which are useful for financingstate activities and operations. Unfortunately, taxes are not profitable forcompanies. Taxes can decrease its profit. This situation triggers the companyto take action related to agency theory. This actions taken by managingtax financing so that it can be effective and efficient without violatingexisting regulations. That actions called tax avoidance. Tax avoidance takesadvantages of the grey area in the tax regulations so that the actions takenlegally. Tax avoidance in this study is used as the dependent variable bycalculating the cash effective tax rate (cash ETR). Independent variable inthis study are return on assets (ROA), leverage, and capital intensity. Theexistence of these variables are used to support the purpose of this study.The purpose of this study is to determine the influence of ROA, Leverageand Capital intensity on tax avoidance. The data used are from the financialreports and annual reports of mining sector companies listed in IndonesiaStock Exchange during the Jokowi - JK’s era.]]>
<![CDATA[GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN ]]>
<![CDATA[Megawati, Happy]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol 2 No 2 (2021): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/mapi.v2i2.1724
<![CDATA[This study aims to examine the effect of good corporate governanceon financial performance. The independent variable in this study isgood corporate governance which is proxied as board of directors, board ofindependent commissioners, audit committees, managerial ownerships, andinstitutional ownerships, while the dependent variable of this study is financialperformance which proxied as return on assets (ROA). The sampleused in this study were 24 state-owned companies listed on IDX for the2015–2019 period. The sampling method used is non-probability sampling.This study uses secondary data in the form of annual reports for the 2015–2019 period which obtained from the company’s official website. The datacollected were then analyzed by multiple linear regressions using SPSS 25.The results of this study show that board of independent commissionershave negative effects on ROA. This means that the greater the number ofboard independent commissioners, the lower the ROA will be. The resultsalso show that other independent variables, namely board of directors, auditcommittees, managerial ownerships, and institutional ownerships haveno effect on ROA.]]>
<![CDATA[GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA DI BUMN NON-KEUANGAN ]]>
<![CDATA[Rini, Rini]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol 2 No 2 (2021): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/mapi.v2i2.1725
<![CDATA[earnings management. This research uses audit committee, managerialownership, institusional ownership, and independent commissionersas an indicator of good corporate governance. This research uses 19 samplesof SOE’s company non-financial listed on the IDX in the periode 2015–2019. The sample selection is used by a purposive sampling method. Analysiswas carried out by multiple linear regressions. The result indicated thatinstitusional ownership has a negative effect on earnings management, managerialownership and audit committee has a positive effect on earnings management,and independent commissioners have no effect on earnings management.]]>
