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Yulius Kurnia Susanto
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Media Ilmiah Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Trisakti
ISSN : 23381205     EISSN : 2985461X     DOI : DOI: https://doi.org/10.34208/mia
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Media Ilmiah Akuntansi (MIA) is biannual publication issued in the month of April and October. Media Ilmiah Akuntansi (MIA) is published by Sekolah Tinggi Ilmu Ekonomi Trisakti and cooperate with Forum Dosen Akuntansi Perguruan Tinggi DKI Jakarta, Compartment of Accounting Educators, Indonesian Institute Accountants. Media Ilmiah Akuntansi (MIA) is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting (financial accounting and capital market, management accounting and behavioral, accounting information systems, auditing, taxation, syariah accounting, accounting education, corporate governance, corporate social responsibility, public sector accounting) issues. This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 50 Documents
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Tanggung Jawab Sosial dan Rasio Keuangan terhadap Tax Avoidance Jemima Octaviani; Yulius Kurnia Susanto; Iman Akhadi
Media Ilmiah Akuntansi Vol. 10 No. 2 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (577.366 KB) | DOI: 10.34208/mia.v10i2.26

Abstract

The purpose of this study is to provide empirical evidence about the factors that affect tax avoidance. These factors are: corporate social responsibility, leverage, independent commissioners, audit quality, profitability, and sales growth on tax avoidance. The population in this research is manufacturing companies that listed in Indonesia Stock Exchange from 2018-2020. The sample used for this research consist of 73 listed manufacturing companies. This study uses purposive sampling method and the data obtained from these samples were analyzed using multiple regression analysis. The results of this research show that profitability have effect ontax avoidance. However, corporate social responsibility, leverage, independent commissioners, audit quality, and sales growth have no effect on tax avoidance.
Board of Commissioner and Corporate Social Responsibility Disclosure Adeline Kurniawan; Irwanto Handojo
Media Ilmiah Akuntansi Vol. 10 No. 2 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (715.982 KB) | DOI: 10.34208/mia.v10i2.27

Abstract

This study aims to examine the effect of board size, independent commissioner, commissioner’s age, and commissioner’s gender on corporate social responsibility disclosure.The sample used in this study is 213 data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) consistently from 2018 to 2020. The sampling method used is the purposive sampling method. Data analysis was carried out with the help of SPSS version 25 program.The results shows that board size has an influence on corporate social responsibility disclosure. Meanwhile, independent commissioner, commissioner’s age, and commissioner’s gender have no influence on corporate social responsibility disclosure.
Kompetensi Keahlian, Pengalaman, Skeptisme Profesional Auditor, dan Situasi Audit terhadap Relevansi Pemberian Opini Audit atas Laporan Keuangan Entitas Erllycha Novian Nur; Padlah Riyadi
Media Ilmiah Akuntansi Vol. 11 No. 1 (2023): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v11i1.28

Abstract

This research is to examine and provide empirical evidence that the factor of expertise, experience, professional skepticism auditors and audit situation has no effect or no relevance to the provision of audit opinion on the financial statements of the entity. This research was conducted by using the sampling method is purposive sampling, with the type of quantitative research. Data was analyzed using multiple regression analysis models. Hypothesis testing is done to determine the extent of expertise, experience, professional skepticism auditors and audit situations affect the relevance of the provision of audit opinion on the financial statements entitatas either partially or simultaneously. Hypothesis testing results show that the experience and professional skepticism auditors partially or simultaneously positive effect on relevensi granting audit opinion on the financial statements of the entity, where as the expertise and audit situation does not affect the relevance of the provision of audit opinion on the financial statements of the entity.
Faktor yang mempengaruhi Tax Avoidance pada Perusahaan sektor Manufaktur yang terdaftar di Bursa Efek Indonesia Besty Tri Minawati; Lailah Fujianti; Iha Haryani
Media Ilmiah Akuntansi Vol. 11 No. 1 (2023): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v11i1.29

Abstract

The Purpose of this research is to examine the effect board of commissioner, board of commissioner independent, solvability, profitability, capital intensity on tax avoidance. This research method using quantitative method. The Population in this research manufacturing sector listing in Indonesian stock exchange. Research sampling uses the purposive sampling that meet the research criteria and obtained a sample of 28 companies. The type of data is secondary data in the form company financial reports published on the website of the Indonesian stock exchange. The analytical technique used in this research is panel data regression analysis and processed using the Eviews 12 program. The results indicated that board of commissioner independent has negative effect on tax avoidance, solvability and capital intensity has positive effect on tax avoidance however board of commissioner and profitability has no significant effect on tax avoidance.
Faktor-Faktor yang mempengaruhi Earnings Persistence Sri Wahyuni; Nurainun Bangun
Media Ilmiah Akuntansi Vol. 11 No. 1 (2023): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v11i1.30

Abstract

The purpose of this study was to determine the effect of accruals, sales volatility, and managerial ownership on earnings persistence in companies sector of basic industrial and chemicals, miscellaneous industries and consumer goods listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. This study used a sample of 31 companies, that selected using purposive sampling and Eviews 12.0 application to process the data. The results showed that the independent variables simultaneously (F Test) affect earnings persistence. The results of the T test indicate that the sales volatility variable has a significant effect on earnings persistence. Meanwhile, accruals and managerial ownership variables have no significant effect on earning persistence
Pengaruh Kinerja Keuangan, Leverage, Corporate Governance dan Ukuran Perusahaan terhadap Sustainability Report Perusahaan LQ 45 Nurdin Salim; Novita W Respati; Lili Safrida
Media Ilmiah Akuntansi Vol. 11 No. 1 (2023): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v11i1.31

Abstract

This study aims to determine and analyze the effect of profitability, leverage, institutional ownership, audit committees, independent commissioners and company size on the sustainability reports of LQ 45 companies listed on the IDX in 2015-2019. Based on purposive sampling, there were 17 companies according to the research criteria multiplied by the number of 5 years of observation, 85 data were processed and analyzed using multiple linear regression. The results simultaneously variable profitability, leverage, institutional ownership, audit committee, independent commissioners and company size have a significant effect on sustainability reports while partial testing shows that only audit committees have a significant effect on sustainability reports.
Faktor penentu Nilai Perusahaan pada Perusahaan Manufaktur sub sektor Makanan dan Minuman Mario Inigo Radite Kusumo; Temy Setiawan; Theresia Hesti Bwarleling
Media Ilmiah Akuntansi Vol. 11 No. 1 (2023): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v11i1.32

Abstract

The success of a company’s performance can be seen through the value of the company. The higher the value of the company, the investors will be interested in investing. The economic recovery after the pandemic caused people to decide to invest in company shares. The purpose of this study is to provide empirical evidence regarding the effect of corporate social responsibility, managerial gender diversity, managerial nationality diversity and managerial educational background on firm value. This study uses food and beverage sub sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 with a total sample of 55. This research method uses multiple linear regression analysis and uses the SPPSS 26 application. The results of the study state that the variables of corporate social responsibility and managerial gender diversity have a positive effect on firm value. Meanwhile, managerial nationality diversity and managerial educational background diversity have no effect on firm value.
Financial, Non-Financial Indicators dan Corporate Governance terhadap Prediksi Financial Distress Perusahaan Sektor Transportasi Dea Syifa; Wiwi Idawati
Media Ilmiah Akuntansi Vol. 11 No. 1 (2023): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v11i1.33

Abstract

Financial distress is a condition where the company experience a deteriorating stage of the financial situation before bankruptcy. This study aimed to prove the influence of financial, non-financial and corporate governance indicators on financial distress in transportation sector listed on the Indonesian Stock Exchange periods 2016-2020. This study used the Springate method (S-score) to measure the level of financial distress. The sample was obtained by purposive sampling method in obtain 21 companies in transportation sector. The data used is secondary data in the form of annual reports from the publication of Indonesia Stock Exchange. Data analysis technique used in this study is multiple linear analysis panel data which is processed using Eviews 10 software. The hypothesis is obtained from previous research and various theories from other sources. The results of this study indicate that interest coverage ratio has a positive influence on financial distress and going concern opinion has a negative influence on financial distress. Meanwhile, long-term debt to equity ratio, age of company, independent board of commissioners, and institutional ownership did not has a influence on financial distress.
Pengaruh Kompetensi Perangkat Desa, Partisipasi Masyarakat, Komitmen Organisasi, dan Transparansi terhadap Akuntabilitas Pengelolaan Dana Desa Sanusi, Sanusi; Riyadi, Padlah
Media Ilmiah Akuntansi Vol. 11 No. 2 (2023): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v11i2.34

Abstract

The aim of the research is to test and provide empirical evidence of the influence of village officials' competence, community participation, organizational commitment and transparency on the accountability of village fund management. This research was conducted using a sample determination method, namely purposive sampling, with a quantitative research type. Data analysis was carried out using a multiple regression analysis model. Hypothesis testing was carried out to determine the extent of influence of village apparatus competence, community participation, organizational commitment and transparency on accountability in managing village funds, either partially or simultaneously. The results of hypothesis testing show that the competence of village officials has no effect on the accountability of village fund management, while community participation, organizational commitment and transparency have a positive effect on the accountability of village fund management.
Pengaruh Corporate Governance dan Insentif Eksekutif terhadap Tax Avoidance Bagaskara, Alvie; Idawati, Wiwi
Media Ilmiah Akuntansi Vol. 11 No. 2 (2023): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v11i2.35

Abstract

This study aims to examine the relationship between corporate governance and executive incentives on tax avoidance with profitability and leverage as control variables. This research is focused on manufacturing companies in the consumer goods sub-sector listed on the Indonesia Stock Exchange for the period 2015 - 2019. Determination of the number of samples in this study using panel data, so that a sample of 25 manufacturing companies was obtained with the data analysis method used was multiple regression analysis. The results of this study indicate that institutional ownership and audit committee have a negative and significant effect, profitability and leverage have a positive and significant effect, and executive incentives have a negative effect on tax avoidance.

Page 3 of 5 | Total Record : 50

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