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Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang
Published by Universitas Muhammadiyah Semarang
ISSN : 20872836     EISSN : 25809482     DOI : 10.26714
Core Subject : Economy,
Economics, Econometrics & Finance
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang with registered number ISSN: 2087-2836 (Print) and ISSN: 2580-9482 (Online), is a peer-reviewed journal published two times a year (Maret and September) Manage by Accounting Department, Faculty of Economics and published by Universitas Muhammadiyah Semarang. Jurnal MAKSIMUM invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting, Management and cost accounting, Tax, Auditing, Accounting information systems, Accounting education, Accounting for non-profit organisations, Public sector accounting, Corporate governance, Corporate finance, Investments and Banking. Jurnal MAKSIMUM accepts the articles from Indonesia authors and other countries. Jurnal MAKSIMUM covered various of research approach, namely: quantitative, qualitative and mixed method.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 10, No 1 (2020): Articles" : 5 Documents clear
Pengaruh Rasio Keuangan Terhadap Tindak Kecurangan Pelaporan Keuangan Ika Listyawati
MAKSIMUM Vol 10, No 1 (2020): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.10.1.2020.41-46

Abstract

This study considers the effect of financial ratios on fraud in financial reporting.While the financial ratios issued are financial leverage, liquidity, profitability, andcapital turnover. Research has been conducted using quantitative methods withsecondary data. Secondary data comes from a list of cases in the FinancialReporting. This research uses purposive sampling method. The total sampleobtained was 32 companies. This company classification consists of 32 companiesthat do financial reporting and 32 companies that do not commit financial reportingby collecting which companies produce the same industry and year of observation.This study uses logistic regression statistical tools while the dependent variable isa dummy (non-metric) variable, while the independent variable is a mixture ofmetric and non-metric variables. The results show that financial leverage, liquidityand capital turnover affect financial reporting fraud, while profitability has noeffect.Keywoard : fraud in financial reporting, financial leverage, liquidity,profitability, and capital turnover.
Faktor-Faktor Yang Mempengaruhi Kualitas Prosedur Pengendalian Internal Dan Perannya Dalam Memoderasi Hubungan Persepsi Keadilan Organisasi Terhadap Employee Fraud Ika Hariyanti
MAKSIMUM Vol 10, No 1 (2020): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.10.1.2020.1-11

Abstract

This research aims to analyze the perception of organizational justice on employeefraud moderated by the quality of the internal control procedures of manufacturecompany in Semarang. The factors which affect the quality of internal controlprocedures is ethical corporate environment, risk management training, internalaudit activities, suitability compensation and power leadership. The population ofthis research is the top management level at the manufacture company in Semarang.The sampling technique is random sampling. 32 samples used in this research andOLS regression analysis with SPSS 19 version program. The results of this researchverify that quality of internal control procedures positively moderate the relationbetween perception of organizational justice and employee fraud. Ethical corporateenvironment and risk management training has a positive and not significant to thequality of internal control procedures. Internal audit activities has positive andsignificant to the quality of internal control procedures. Suitability compensationand power leadership has a negative and significant to the quality of interna controlprocedures.
Analisis Faktor-Faktor yang Mempengaruhi Net Interest Margin Pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016 Deny Asna Widyanto; R. Ery Wibowo Agung; Alwiyah Alwiyah
MAKSIMUM Vol 10, No 1 (2020): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.10.1.2020.12-22

Abstract

This study aims to examine the effect of liquidity, capital, efficiency, bank size and Non Performing Loans (NPL) on Net Interest Margin (NIM). The population in this study were all banking companies (commercial banks) listed (Go Public) on the Indonesia Stock Exchange (BEI) for the period 2012-2016, totaling 33 banks. The method of taking by judgment sampling method, which is one form of purposive sampling. The data used are secondary data with data analysis using linear regression analysis. Based on the research results, it was found that LDR had a positive and significant effect on NIM. EA has no significant effect on NIM. BOPO has no significant effect on NIM. Bank size has no significant effect on NIM. NPL has a significant effect on NIM. Liquidity, Efficiency Capital, Company Size and Non-Performing Loans have a significant effect on Net Interest Margin (NIM) together.
Analisis Pengaruh Profitabilitas, Financial Leverage Dan Dividen Payout Ratio Terhadap Income Smoothing Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014 – 2018 Muhamad Khoirul Kabib; Hardiwonoto Hardiwinoto; Ida Kristiana
MAKSIMUM Vol 10, No 1 (2020): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.10.1.2020.23-30

Abstract

This study was structured to determine the significance level of the Profitability, Financial Leverage and Dividend Payout Ratio variables against Income Smoothing in Manufacturing Companies listed on the IDX for the 2014-2018 period. This study used a purposive sampling technique. The sample used in this study were 49 companies listed on the Indonesia Stock Exchange (BEI). Data obtained from the company's financial statements for 2014-2018. The analysis used in this study is multiple regression analysis to determine the effect of Profitability, Financial Leverage and Dividend Payout Ratio on Income Smoothing at Manufacturing Companies listed on the IDX for the 2014-2018 period. Based on the classic assumption test, namely normality test, heteroscedasticity test, multicollinearity test, and the autocorrelation test found no deviation. This shows that the available data has met the requirements for use in multiple linear regression equation models. The results of the partial analysis show that the Profitability and Financial Leverage variables have a significant positive effect on Income Smoothing. Meanwhile, the Dividend Payout Ratio variable has a negative and insignificant effect on income smoothing. Meanwhile, the simultaneous test results show that the three variables have a significant positive effect on income smoothing. The predictive ability of the three variables on Income Smoothing was 32.8%, while the other 67.2% were explained by other variables outside the independent variables in the study.
Analisis Faktor-Faktor yang Mempengaruhi Kualitas Audit Internal: Studi pada Inspektorat Provinsi Maluku Piter Arson Welay
MAKSIMUM Vol 10, No 1 (2020): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.10.1.2020.31-40

Abstract

This study aims to test empirically the effect of competence, independence, work experience and internal control systems. using 61 samples of employees who work as auditors in the inspectorate of Maluku Province, Ambon City and West Seram Regency, the data analysis method uses SEM-PLS with the help of the WarpPLS 6.0 application. The results show that competence has no effect on audit quality, this is because the demographics of respondents have competencies that are not in accordance with the standards, so that in the last few years they have received a fair with exception audit opinion. Independence has a positive effect on audit quality, auditors who are always objective in carrying out the audit process will produce quality audits. Work experience has a positive effect on audit quality, the more experienced the auditor, the easier it will be to detect audit problems. The internal control system is able to strengthen the relationship between competence, independence and job satisfaction on audit quality, this shows that a good internal control system will support the creation of a quality audit.

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