Jurnal Mutiara Ilmu Akuntansi
Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi.
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<![CDATA[Pengaruh Profitabilitas, Struktur Aktiva, Umur Perusahaan, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Sektor Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2022) ]]>
<![CDATA[Jihan Hasan]]>;
<![CDATA[Rinny Meidiyustiani]]>
<![CDATA[ Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jumia.v1i4.2056
<![CDATA[This study aims to determine the effect of profitability, asset structure, company age, and company size on company value in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period as many as 85 companies. The data used in this study was obtained from financial statement data and annual reports. The population in this study is property and real estate sector companies listed on the Indonesia Stock Exchange. The sampling technique used was the purposive sampling method and obtained 258 sample data from 43 companies. The analysis technique used in this study is a multiple linear regression analysis test using the Statistical Package for the Social Sciences (SPSS) program version 22. The results of this study show that profitability and company age have a positive and significant effect on company value, while asset structure and company size have no effect on company value.]]>
<![CDATA[Pengaruh Perubahan Tarif Pajak, Tingkat Pendapatan dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM di Kabupaten Gresik ]]>
<![CDATA[Putri Pinasti]]>;
<![CDATA[Nyimas Wardatul Afiqoh]]>
<![CDATA[ Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jumia.v1i4.2057
<![CDATA[This study aims to examine the effect of changes in tax rates, income levels and understanding of taxation on MSME taxpayer compliance. The population in this study are individual taxpayers who have businesses in Gresik Regency. The approach in this research is a quantitative approach. The sampling technique in the research was carried out by the methodpurposive sampling obtained a sample of 58 respondents. The data used is primary data by distributing questionnaires to individual taxpayers who have businesses. Testing data analysis using application assistance SmartPLS Version 3.2.9. The results showed that changes in tax rates had a significant positive effect on MSME taxpayer compliance, income levels had a positive and significant effect on MSME taxpayer compliance and understanding of taxation had a significant positive effect on taxpayer compliance.]]>
<![CDATA[Pengaruh Kompetensi Dan Independensi Auditor Terhadap Kualitas Audit ]]>
<![CDATA[Nur Rohmawati]]>;
<![CDATA[Tumirin Tumirin]]>
<![CDATA[ Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jumia.v1i4.2058
<![CDATA[The aim of the research is to analyze the influence of auditor competence and independence on audit quality. This type of research is quantitative research by distributing questionnaires. The theory used in this research is attribution theory. The sampling method in this study was purposive sampling method. The sample used in this study was 57 respondents. The analytical method used is multiple linear regression analysis. The results of this research indicate that the auditor competency variable has a significant effect on audit quality and auditor independence has a significant effect on audit quality. This can encourage or improve audit quality.]]>
<![CDATA[Pengaruh Pajak, Kepemilikan Asing Terhadap Keputusan Transfer Pricing ]]>
<![CDATA[Yohana Sugianti Nasrin]]>
<![CDATA[ Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jumia.v1i4.2062
<![CDATA[This study aims to analyze the effect of tax and foreign ownership on the company's transfer pricing decisions. The population in this study were 80 manufacturing companies in the Basic Industry and Chemical sectors which were listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sampling method used purposive sampling method. The data used is secondary data using panel data regression analysis using eviews 9.0 software. The results of the study show that the tax variable has no significant effect on transfer pricing decisions, foreign ownership variables have no effect on transfer pricing decisions, but simultaneously or together taxes and foreign ownership have a positive and significant effect on transfer pricing decisions.]]>
<![CDATA[Pengaruh Kepemilikan Institusional, Manajemen Laba, Profitabilitas, dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Property Dan Real Estate Periode 2020-2022 ]]>
<![CDATA[Aldy Nova Ramadhoni]]>;
<![CDATA[Unggul Purwohedi]]>;
<![CDATA[Ayatulloh Michael Musyaffi]]>
<![CDATA[ Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jumia.v1i4.2063
<![CDATA[This research aims to examine the influence of institutional ownership, earnings management, profitability, and leverage on firm value. The population in this study consists of companies in the property and real estate sector. The sample size for this study includes 29 companies with a total of 81 observations. The sampling technique employed is purposive sampling. The research method used is quantitative, with secondary data as the data source. The data analysis method involves multiple linear regression analysis using SPSS version 26. The results of this study empirically demonstrate that profitability has a positive and significant impact on firm value. On the other hand, institutional ownership, earnings management, and leverage do not have a significant influence on firm value.]]>
<![CDATA[Pengaruh Good Corporate Governance Terhadap Harga Saham Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 ]]>
<![CDATA[Octa Viorica Aulia Putri]]>;
<![CDATA[Susi Sarumpaet]]>
<![CDATA[ Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jumia.v2i1.2239
<![CDATA[The development of the globalization era affects the capital market, additional capital is very necessary to improve company performance. Companies can offer ownership to the public through the capital market to increase company capital. This research was conducted to test whether there is an influence of good corporate governance on share prices. The variables used in the research include managerial ownership, institutional ownership and the board of directors. The research was conducted using a population of financial report data from companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period, including 45 data samples. According to research findings, managerial ownership has a significant positive effect on share prices, institutional ownership has a significant positive effect on share prices and the board of directors has a significant negative effect on share prices. The limitations of this research lie in the sample and length of the research. The research only used a sample of manufacturing companies in the food and beverage subsector with a research period of 2018-2022.]]>
<![CDATA[Pengaruh Pengendalian Internal Dan Kesesuaian Kompensasi Organisasi Terhadap Kecenderungan Kecurangan Akuntansi ]]>
<![CDATA[Putri Marliana Nuril Azmi]]>;
<![CDATA[Dirvi Surya Abbas]]>;
<![CDATA[Kimsen Kimsen]]>
<![CDATA[ Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jumia.v2i1.2273
<![CDATA[The purpose of this study was to determine the effect of internal control and compensation suitability on the tendency of accounting fraud at PT Bank Central Asia Tbk KCU Alam Sutera. This research method uses qualitative methods by distributing research questionnaires. The population of this study includes all employees who work at the BCA KCU Alam Sutera bank. The sampling technique used is simple random sampling technique. In this study the authors use SPSS 26 in data processing. The results showed that internal control, compensation suitability and organizational ethical culture had an effect on the tendency of accounting fraud. Internal control, compensation suitability and organizational ethical culture together affect the tendency of accounting fraud.]]>
<![CDATA[Pengaruh Inventory Intensity Dan Capital Intensity Ratio Terhadap Manajemen Pajak ]]>
<![CDATA[Nurafifah Nurafifah]]>;
<![CDATA[Dirvi Surya Abbas]]>;
<![CDATA[Saleman Hardi Yahawi]]>
<![CDATA[ Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jumia.v2i1.2274
<![CDATA[The purpose of this study is to determine the effect of Inventory Intensity and Capital Intensity Ratio on Tax Management in Manufacturing Companies in the Consumer Goods Industry Sector for the period 2018-2021. The population of this study includes all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 11 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results showed that Inventory Intensity did not affect tax management. Capital Intensity Ratio has a positive effect on tax management. Inventory Intensity and Capital Intensity Ratio together have an effect on Tax Management.]]>
<![CDATA[Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Nilai Perusahaan ]]>
<![CDATA[Ichwan Syahrul Gunawan]]>;
<![CDATA[Dirvi Surya Abbas]]>;
<![CDATA[Triana Zuhrotun Aulia]]>
<![CDATA[ Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jumia.v2i1.2275
<![CDATA[The purpose of this research is to determine the influence of Managerial Ownership, Institutional Ownership, and Independent Board of Commissioners on Company Value in Food and Beverage sub-sector Manufacturing companies listed on the Indonesia Stock Exchange (BEI). The research time period used was 5 years, namely the 2017-2021 period. The population of this research includes manufacturing companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. The sampling technique uses purposive sampling technique. Based on the predetermined criteria, 12 companies were obtained. The number of samples for this research is 60 samples. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The data analysis technique used is moderate regression analysis supported by the Eviews 9.0 program. The research results show that Managerial Ownership has an influence on Company Value, while Institutional Ownership shows that together they have no influence on Company Value. Keywords Managerial Ownership, Institutional Ownership Company Value]]>
<![CDATA[Pengaruh Likuiditas dan Profitabilitas Terhadap Nilai Perusahaan ]]>
<![CDATA[Mia Novianti]]>;
<![CDATA[Dirvi Surya Abbas]]>;
<![CDATA[Triana Zuhrotun Aulia]]>
<![CDATA[ Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jumia.v2i1.2276
<![CDATA[This study aims to examine the effect of liquidity and profitability on firm value in companies listed on the Indonesia Stock Exchange (IDX). This research was conducted using secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.id.co.id. The sample in this study amounted to 10 manufacturing companies in the industrial and chemical sectors in the 2018-2021 period. The method used in this research is purposive sampling method. The independent variables used in this study are Liquidity and Profitability, while the dependent variable used in this study is Firm Value. Data were analyzed using multiple linear regression test and firm value was measured using PBV, hypothesis testing was carried out by partial test (t test). The results of this study indicate that liquidity and profitability have an effect on firm value.]]>
