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Luky Patricia Widianingsih
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Media Akuntansi dan Perpajakan Indonesia (MAPI)
Published by Universitas Ciputra Surabaya
ISSN : 26859203     EISSN : 26865610     DOI : https://doi.org/10.37715/mapi
Core Subject : Economy,
Economics, Econometrics & Finance
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).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 60 Documents
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PENGARUH LIKUIDITAS, PROFITABILITAS, SOLVABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN LQ45 Virgin Ayu Fera Dahliawati; Yuli Kurniawati; Wulandari Harjanti
Media Akuntansi dan Perpajakan Indonesia Vol. 5 No. 1 (2023): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v5i1.4163

Abstract

The era of industrial revolution 4.0 drives the competition among companies to be more aggressive. Companies are competing to increase the valuation in order to draw investor’s attention. Based on that situation, a research is conducted aiming to examine whether or not liquidity, profitability, solvability, and dividend policy are influential toward the stock price in LQ45’s indexed company that is listed in Indonesian Stock Market (BEI). This research uses secondary data which is an annual report published in the official website of BEI. The sampling technique used is purposive sampling method which collects 105 companies for the last 3 years. The secondary data is measured using the ratio of CR, ROA, DER, and DPR which is then processed with SmartPLS software and analyzed using multiple linear regression by utilizing t test and F test to seek result based on the problem formulation. Results show that the significance value of probability is 0.009 meaning that profitability influences positively and significantly towards the stock price in LQ45 list of BEI. Meanwhile, the significance value of liquidity is 0.634, solvability is 0.417, and the dividend policy is 0.757 which means that liquidity, solvability, and dividend policy do not influence the LQ45 stock price in Indonesian Stock Market (BEI).
PENGARUH PENERAPAN GREEN ACCOUNTING MELALUI PROFITABILITAS SEBAGAI VARIABEL MEDIASI TERHADAP NILAI PERUSAHAAN Ardini Sevilla Ekawati
Media Akuntansi dan Perpajakan Indonesia Vol. 5 No. 1 (2023): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v5i1.4164

Abstract

The purpose of this research is to determine whether profitability is able to mediate the effect of implementing Green Accounting on firm value in manufacturing companies in the consumer non-cyclicals sector which are listed on the Indonesia Stock Exchange in 2019–2021. Panel data model with path analysis is used to perform data processing in this study. The results of statistical data processing on 117 observation samples from 30 companies show that Green Accounting has no effect on firm value. However, green accounting variables have a significant negative effect on profitability, and profitability has a positive effect on firm value. The sobel test value also indicates that profitability is still not able to mediate the effect of Green Accounting on firm value because when a company’s financial performance decreases, it may be caused by the environmental cost to help the company realize good environmental performance which ultimately makes the company’s value still relatively good.
PENGARUH FINANCIAL LITERACY DAN FINANCIAL ATTITUDE TERHADAP PERILAKU PERENCANAAN KEUANGAN MASA PENSIUN PADA GENERASI SANDWICH DI SURABAYA Jennifer Tabita; Maria Asumpta Evi Marlina
Media Akuntansi dan Perpajakan Indonesia Vol. 5 No. 1 (2023): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v5i1.4165

Abstract

Along with the times, a new generation emerged which became a problem in the world, namely the sandwich generation. One of the factors causing the emergence of the sandwich generation is the failure in financial planning and management for retirement in the previous generation. This study aims to examine the effect of financial literacy and financial attitude on retirement financial planning behavior. The respondents were 100 people of the sandwich generation in Surabaya who were taken by purposive sampling method. The analysis used is multiple regression analysis. The independent variables are financial literacy and financial attitude, while the dependent variable is retirement financial planning behavior. The results of the F test indicate that the regression model used in the study is declared feasible. The results of the t-test analysis show that the variables of financial literacy and financial attitude partially have a significant positive effect on the retirement financial planning behavior of the sandwich generation in Surabaya. So it can be concluded that if each financial literacy and financial attitude are getting better, they will be able to improve financial planning behavior in retirement.
APAKAH PENGUNGKAPAN CSR, KEPUTUSAN INVESTASI, DAN UKURAN PERUSAHAAN MERUPAKAN FAKTOR DETERMINAN NILAI PERUSAHAAN? Clarissa Nadine Limanda; Luky Patricia Widianingsih
Media Akuntansi dan Perpajakan Indonesia Vol. 5 No. 1 (2023): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v5i1.4166

Abstract

This study aims to determine the effect of CSR disclosure, investment decisions, and company size on firm value. The research was conducted at consumer non-cyclical sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019–2021. This research method is quantitative and analyzes statistical data through Eviews software. This study uses secondary data sources. The measurement scale in this study is the nominal scale (CSR disclosure and company size) and the ratio scale of investment decision and firm value). The sampling technique used purposive sampling. The samples obtained based on the criteria are 66 companies. The data analysis method used is multiple linear regression analysis. The results of this study indicate that CSR disclosure proxied by the presence of sustainability report (SR) disclosures has an effect on firm value, investment decisions proxied by total assets growth (TAG) have no effect on firm value, and firm size proxied by ln total assets has an effect negative to company value.
PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP PENGHINDARAN PAJAK SEBELUM DAN SAAT PANDEMI COVID-19 Jeremy Swandhana; Eko Budi Santoso
Media Akuntansi dan Perpajakan Indonesia Vol. 5 No. 1 (2023): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v5i1.4167

Abstract

This study aims to examine the effect of Profitability and solvability on tax avoidance in LQ-45 companies before and during the Covid19 pandemic. The observations used a total of 152 as different test observations and 75 as influence test observations before Covid-19 and 72 as influence test observations during Covid-19, these observations were carried out using the purposive sampling method for sampling and data. The analysis used is multiple linear regression analysis and independent sample t-test analysis. The independent variables used are profitability and solvency then the dependent variable is tax avoidance with size and PPE control variables while for the independent sample t-test using tax avoidance variables. The results of the F test show that the regression model is feasible to use, while the results of the t-test analysis show that the profitability variable has a significant positive effect on tax evasion on both phenomena before and during Covid-19, while solvency has no effect on both phenomena before and during Covid-19, for test results difference shows F which is not significant, meaning that there is no difference before and during Covid-19. So it can be concluded that profitability affects tax evasion in a positive direction and solvency does not affect tax evasion with different test results which state that there is no difference in behavior tax evasion before and during Covid–19.
PENGENALAN PENDIDIKAN AKUNTANSI FORENSIK SEBAGAI SARANA MEMBANGUN LITERASI ANTI FRAUD BAGI MAHASISWA NON AKUNTANSI DI INDONESIA Arianto, Bambang
Media Akuntansi dan Perpajakan Indonesia Vol. 5 No. 2 (2024): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v5i2.3200

Abstract

Artikel ini bertujuan mengelaborasi pentingnya pengenalan pendidikan akuntansi forensik dalam membangun literasi anti fraud (kecurangan) bagi mahasiswa non akuntansi di Indonesia. Pendidikan akuntansi forensik dapat menjadi pengetahuan baru bagi mahasiswa Indonesia tentang strategi preventif, detektif dan persuasif dalam pendeteksian berbagai praktik fraud (kecurangan). Para mahasiswa akan mengenal pembelajaran akuntansi forensik sebagai suatu prosedur audit investigatif yang bersifat litigasi dalam menghasilkan berbagai alat bukti sebagai prasyarat pengambilan keputusan di pengadilan. Artikel ini menggunakan pendekatan kualitatif deskriptif dengan teknik wawancara mendalam (in-depth interview) dalam mengelaborasi topik penelitian. Artikel ini berpendapat bahwa pengenalan pendidikan akuntansi forensik sangat di perlukan sebagai upaya memperkuat literasi anti fraud di kalangan mahasiswa non akuntansi di Indonesia.
Faktor-faktor yang Mempengaruhi Financial Performance Perusahaan Tambang Batu Bara Andini, Zadalilla Dwi
Media Akuntansi dan Perpajakan Indonesia Vol. 5 No. 2 (2024): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v5i2.3859

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh environmental cost, CEO power, dan corporate social responsibility disclosure terhadap financial performance baik secara langsung maupun tidak langsung pada perusahaan tambang sektor batu bara yang terdaftar di Bursa Efek Indonesia. Penelitian ini merupakan penelitian kuantitatif. Penelitian ini menggunakan data sekunder yaitu laporan tahunan (annual report) dan/atau laporan keberlanjutan (sustainability report) dari populasi perusahaan sebanyak 45 perusahaan, berdasarkan kriteria yang telah ditentukan, terpilih sampel sebanyak 26 perusahaan dengan periode penelitian selama 2017-2021. Metode penelitian yang digunakan dalam penelitian ini adalah purposive sampling. Teknik analisis yang digunakan adalah analisis regresi linier berganda dengan menggunakan program SPSS. Hasil penelitian ini menunjukkan bahwa environmental cost berpengaruh positif signifikan terhadap financial performance, ceo power tidak berpengaruh signifikan terhadap financial performance, corporate social responsibility disclosure berpengaruh positif signifikan terhadap financial performance.
endeteksian Fraud: Analisis Komprehensif Melalui Bukti Dengan Analisis Rasio, F-Score, dan M-Score pada PT Waskita Karya (Persero) Tbk Amelia, Lusi; Ardini, Lilis
Media Akuntansi dan Perpajakan Indonesia Vol. 5 No. 2 (2024): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v5i2.4416

Abstract

This research conducts a comprehensive analysis of the financial statements of PT Waskita Karya (Persero) Tbk (WSKT) with the primary objective of detecting potential fraud. Financial reporting plays a vital role in providing information about the financial position and performance of a company. However, the risk of fraud in financial statements poses a serious threat that requires special attention from various stakeholders, including shareholders, regulators, and auditors. This study utilizes a triangulation method, investigating the company's financial statements by juxtaposing findings from quantitative analysis and qualitative interpretation. By combining evidence from both approaches, the research aims to provide a more comprehensive view and sufficient evidence regarding the potential for fraud in the financial statements of WSKT. A case study is conducted on WSKT, which previously faced controversy related to alleged manipulation of financial statements. The analysis includes various financial ratios such as profitability, liquidity, activity, and solvency. Additionally, the F-Score and M-Score models are used as tools to detect potential manipulation signs based on financial data over the last ten years. The research findings encompass significant fluctuations in the company's profitability, activity, liquidity, and solvency. The results of the F-Score and M-Score analyses provide indications potentially related to the quality of financial reporting and signs of manipulation. The implications of these findings support the need for in-depth auditing and strategic improvements in financial and operational management to facilitate decision-making and further preventive measures. Limitations of the study involve time constraints and a focus solely on financial statement data. Therefore, the research proposes recommendations for further in-depth studies considering external factors, regulatory changes, and other variables that may influence the potential for fraud in the corporate context.
TINJAUAN EFEKTIVITAS PEMERIKSAAN PAJAK OLEH FUNGSIONAL PEMERIKSA PAJAK PADA KPP PRATAMA JAKARTA TAMANSARI Pratama, Dito Rama Adi; Joni Saputra, Agung
Media Akuntansi dan Perpajakan Indonesia Vol. 6 No. 1 (2024): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v6i1.4554

Abstract

Pajak sebagai sumber utama pendapatan negara Indonesia untuk mendukung kegiatan pembangunan. Pajak sebagai iuran wajib yang bersifat memaksa, sangat bergantung pada kepatuhan pembayar pajak. Pemeriksaan pajak menjadi instrumen krusial dalam memastikan kepatuhan ini, terutama dalam sistem self-assessment yang memberikan keleluasaan kepada Wajib Pajak. Penelitian ini mengambil lokasi di KPP Pratama Jakarta Tamansari terhadap tahun kinerja 2022. Melalui pendekatan deskriptif kualitatif, data primer dari wawancara dengan fungsional pemeriksa pajak digunakan sebagai sumber informasi utama. Metode pengukuran kinerja melalui Indeks Kinerja Utama (IKU), digunakan untuk mengevaluasi efektivitas pemeriksaan.Hasil penelitian mengindikasikan efektivitas pemeriksaan pajak di KPP Pratama Jakarta Tamansari tahun 2022 cukup baik, terutama dari segi pencapaian penerimaan pajak yang melebihi target yang ditetapkan. Namun, terdapat kendala seperti kurangnya kerjasama dari sebagian Wajib Pajak yang mempengaruhi efektivitas pemeriksaan.Penelitian ini diharapkan dapat menjadi evaluasi bagi KPP Pratama Jakarta Tamansari untuk meningkatkan efektivitas kegiatan pemeriksaan pajak guna optimalisasi pendapatan pajak negara.
SPIONASE NEGERI TIRAI BAMBU PADA “PERMATA INTELEKTUAL” PAMAN SAM Kushandojo, Adeline Hamidy; Sanjaya, Steven
Media Akuntansi dan Perpajakan Indonesia Vol. 5 No. 2 (2024): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v5i2.4558

Abstract

Internet merupakan salah satu bagian besar dalam kehidupan masyarakat saat ini. Tiap individu bahkan perusahaan besar bergantung pada internet dan sistem informasinya karena kemudahan yang tersedia. Namun, dengan kemudahan tersebut terdapat ancaman bagi semua pengguna internet dan sistem informasi, salah satunya yakni Cyber espionage. Cyber espionage merupakan spionase yang dilakukan melalui sistem informasi maupun secara siber. Operasi Aurora adalah salah satu kasus Cyber espionage terbesar abad ini. Tujuan dari penelitian ini adalah mengungkap sistemasi dari operasi Aurora dengan menggunakan metode netnografi dalam menyelami realitas virtual (online). Dari penelitian ini diketahui bahwa hacker dari operasi Aurora, Elderwood, merupakan kelompok hacker dengan kemampuan hacking yang membuat 30 perusahaan swasta asal Amerika Serikat, termasuk Google,  mengalami kebobolan data, lebih spesifiknya source code. Elderwood menggunakan strategi yang dikenal dengan Zero Day Exploit dan melancarkan serangannya melalui email. Berdasarkan bukti-bukti yang ada, Elderwood diyakini berasal dari Cina serta telah melakukan beberapa serangan selain operasi Aurora dalam beberapa tahun dan dengan menggunakan metode yang berbeda-beda. Sebagai bentuk penyelesaiannya baik Amerika Serikat dan Cina bersumpah untuk tidak melakukan Espionage Cyber Attack kedepannya. Berdasarkan perspektif akuntan, hal ini dapat terjadi karena kurangnya pengendalian manajemen khususnya edukasi level of data yang menyebabkan sistem keamanan yang lengah, maka diperlukan literasi dan edukasi akan level of data agar kejadian serupa tidak terulang kedepannya.

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