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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 166 Documents
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Menguak Penerapan Akuntansi pada BUM Desa di Indonesia Izzalqurny, Tomy Rizky; Shobah, Nurus; Rohmah, Lisya Faidlotur
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 2 (2022): MAKSIMUM:Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.12.2.2022.77-86

Abstract

This study aims to explore the application of accounting to previous research on the application of accounting in BUM Desa in Indonesia. This research is also strengthened by examining several BUM Desa in the Jember area to get real information related to how accounting is applied in several regions in Indonesia. This research is an interpretive qualitative research. The focus of this research is BUM Desa. This study uses academic literature and surveys in BUM Desa in Jember Regency. The data used in this study are primary data and also secondary data originating from journals, articles, news, books, websites and resource persons related to Bum Desa accounting. The data analysis technique of this research uses an interactive analysis model. The results of this study are BUM Desa have accounting standards in accordance with government regulations, and there are several BUM Desa that have tried to apply accounting standards and more BUM Desa are unable to apply because of the lack of competent human resources, limited market access, complexity of rules and institutions , support from the village government that has not been optimal, synergies between communities and groups, limited access to capital, low commitment of human resources, unorganized management systems, public accountability and accountability that have not been considered, and there is no awareness of the risks of environmental impacts.
Pengaruh Insentif Pajak, Account Representative Terhadap Kepatuhan Wajib Pajak Dengan Self Assessment System Sebagai Pemoderasi Sari, Novita
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 2 (2022): MAKSIMUM:Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.12.2.2022.134-142

Abstract

This study was conducted to test whether tax incentives and account representatives have a strong enough influence to increase individual taxpayer compliance during covid-19. Meanwhile, this study was also undertaken to determine whether tax incentives and account representatives can influence individual taxpayers to obey in calculating, depositing, and reporting annual notification letters in a timely manner. This study uses primary data obtained by distributing questionnaires to individual taxpayers in Malang. The data is quantitative, which will later be analyzed using the SPSS 25 application. This study found that tax incentives and account representatives have a positive and significant effect on individual taxpayer compliance. This study found that tax incentives had an insignificant impact on taxpayer compliance, and account representatives substantially affected individual taxpayer compliance. While the self-assessment system variable has not been able to moderate tax incentive policies on taxpayer compliance but can moderate the performance of account representatives on taxpayer compliance.
Pengaruh Profitabilitas, Ukuran Perusahaan dan Struktur Modal Terhadap Earnings Response Coefficient Wahasusmiah, Rolia; Indriani, Poppy
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 2 (2022): MAKSIMUM:Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.12.2.2022.87-96

Abstract

This research is meant to examine the influence of Profitability, size, and Capital Structure on the earning response coefficient by taking the population of this research, manufacturing companies listed in Indonesia StockExchange in 2017-2019. The research samples have been selected using a purposive sampling technique, so 34 companies (102 firm years) which have met the criteria have been chosen as samples. The data analysis technique has been done using multiple regressions and hypothesis tests using the SPSS25st version. Based on the result of multiple regressions analysis with 5%significancelevel, therefore the result of this research shows that: (1) Profitability has an influence on the earning response coefficient with the value of the regression showing positive and unidirectional correlation so that the first hypothesis is accepted; (2) Firm size has an influence to the earning response coefficient and shows positive unidirectional correlation, so that second hypothesis is accepted; (3) Capital Structure has an influence to the earning response coefficient, and the regression value shows positive and unidirectional correlation so that the third hypothesis is accepted.
Determinants of going-concern audit opinions: Empirical evidence from listed mining firms in Indonesia Hartanto, Maria Chruzita; Prajanto, Agung; Nurcahyono, Nurcahyono
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 1 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.1.2023.17-27

Abstract

This study aims to ascertain how going concern audit opinions are affected by Profitability, liquidity, solvency, firm size, and audit quality. Profitability will be measured with Return on Asset, Liquidity with Current Ratio, Solvency with Debt to Asset Ratio, and Firm Size with Logaritma Natural of Total Assets. The data used in this study is secondary data. The mining businesses listed on the Indonesia Stock Exchange (IDX) in 2019–2021 comprise the study's population. Purposive sampling determines the sample, leaving 65 companies that satisfy the requirements. Logistic regression is the data analysis technique used in this study. In contrast, Audit Quality will be measured using the services of a public accounting firm hired by the company. The results indicate that while solvency had no impact on the going-concern opinion, variable Profitability, liquidity, firm size, and audit quality all significantly influenced going-concern opinion.
Financial Ratio, Reputation of Public Accountant Office and The Timeliness of Audited Financial Statements Hernugraheni, Citra; Sukesti, Fatmasari; Santoso, R Ery Wibowo Agung; Khasanah, Lukluul; Nugroho, Wawan Sadtyo; Setyono, Didi; Fakhruddin, Iwan
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 1 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.1.2023.28-38

Abstract

Financial reports provide information needed when making decisions that act as intermediaries for financial transmission and measurement. If the company is late in sending the requested report, it will get a warning. The purpose of this study was to examine the effect of firm size, profitability, solvency, and KAP reputation on audit delay. The population and sample used in this research are 26 food and beverage manufacturing companies in 2019–2021. Using a sampling technique that is purposeful sampling with secondary data types The tool used to test this research uses SPSS 26. The results of the study state that company size has a negative effect on audit delay. Solvency has a positive influence on audit delays. Profitability and reputation of the public accounting firm have no effect on audit delay.
Sustainability Disclosure from Capital Structure and Firm Size: Does Independent Commissioner Matter? Putri, Nada Nabila; Firmansyah, Amrie
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 1 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.1.2023.1-16

Abstract

This study examines whether capital structure and firm size affect sustainability disclosure. In addition, this study also examines the moderating role of independent commissioners in the relationship between the independent and dependent variables. This study employs data from financial statements, annual reports, and sustainability reports of consumer goods industry companies listed on the Indonesia Stock Exchange from 2017 to 2020. The data sources are derived from www.idx.co.id and www.idnfinancial.com and the company's official website. Based on purposive sampling, the total sample used in this study is 148 observations. Hypothesis testing is done by using multiple linear analyses for panel data. The results suggest that capital structure is not associated with sustainability disclosure, while firm size is positively associated with sustainability disclosure. This study also finds that independent commissioners fail to weaken the negative effect of capital structure on sustainability disclosure nor the positive effect of firm size and sustainability disclosure. This study has complemented the literature on the importance of sustainability disclosure as nonfinancial disclosure in the financial accounting research context.
Does tax aggressiveness and capital structure affect firm performance? The moderating role of political connections Sihono, Agus; Khairiyahtussolihah, Assa’adatul
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 1 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.1.2023.39-49

Abstract

This study examines how company performance affects tax aggressiveness, capital structure, and political connections. In addition, we also examine whether political connections moderate the effect of tax aggressiveness and firm performance, as well as capital structure and firm performance. Companies with aggressive tax strategies where they are politically connected perform better than vice versa. In addition, companies with larger external capital structures perform better when the company's boards are politically connected. In order to avoid the disadvantages of an aggressive tax strategy and a high external political model structure, the Company builds connections through the board to obtain projects from the government and avoid the risk of oversight by the authorities. Therefore, we suggest that regulators conduct inspections and supervision of companies that have political connections through the board to use unconstitutional methods to obtain projects from the Government or other benefits. In addition, we recommend that shareholders carefully carry out oversight in the context of overcoming agency problems in companies that are politically connected.
The Effect Of Profitability, Liquidity, Leverage, Company Size and Assets Growth on Stock Return: Empirical evidence from Indonesia Nahdhiyah, Avivah Inaroh; Alliyah, Siti
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 1 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.1.2023.50-58

Abstract

The consumer goods industry sector has a significant impact and influence on the Indonesian economy. This investigation aimed to determine the impact of profitability, liquidity, leverage, firm size and asset growth on stock returns. This study used purposive sampling to obtain a sample of 18 consumer goods industry registered with IDX in 2017-2021. Methods of data collection using documentation. The data analysis technique uses multiple linear regression. The result of this investigation indicated that profitability has a significant positive effect on stock returns. Company size has a negative significant effect on stock returns, while liquidity, leverage and asset growth positively affect stock returns. In conclusion, profitability affects stock returns, while liquidity, leverage, firm size and asset growth do not affect stock returns. This research contributes to investors' decision-making regarding stock returns in companies in the consumer goods industry. The implication of this research can be helpful for investors and entities to find out the prospects for entities and provide additional knowledge for readers and other researchers. 
Company Financial Performance Before and During The Covid-19 Pandemic Putra, Ferdy; Khoiriyah, Mayla; Abdurrahman, Rezi; Fatriansyah, Alif Ilham Akbar
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 2 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.2.2023.173-183

Abstract

This research aims to examine how liquidity, leverage, activity, and growth influence company financial performance before and during the COVID-19 pandemic. This research used purposive sampling with a population of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019 for the period before the COVID-19 pandemic and in 2020 during the COVID-19 pandemic obtained 279 observations. Data were analyzed using SPSS 26. The results showed that Liquidity significantly affected the company's financial performance before the COVID-19 pandemic. In contrast, it has a significant negative effect on ROA, an insignificant negative effect on ROE and an insignificant positive effect on Tobin's q during the COVID-19 pandemic. Leverage has significant adverse effects before and during the COVID-19 pandemic. Activity had a significant positive effect before the COVID-19 pandemic, while it had a non-significant positive effect during the COVID-19 pandemic. Growth had a significant positive effect before the COVID-19 pandemic, a non-significant positive effect on ROA and ROE, and an insignificant negative effect on Tobin's q during the COVID-19 pandemic. Companies should pay attention to the leverage ratio because leverage has a significant negative influence before and during COVID-19, which means leverage can significantly reduce financial performance. For this reason, the company must regulate the capital structure following the company's capabilities.
Accounting Information Systems and Financial Literacy impact on SMEs' performance Christanty, Lany; Nugroho, Wawan Sadtyo; Nurcahyono, Nurcahyono; Maharani, Betari
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 1 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.1.2023.59-69

Abstract

SMEs are a priority business sector in Indonesia because contribute to its economy by absorbing a large workforce. This study investigates factors SMEs can use to improve their business performance. Factors that are predictors for improving SMEs' performance are accounting information systems, quality of financial reports, financial literacy and business age. The population of this study were SMEs registered at the Magelang Cooperative and SMEs Service. The sampling method chosen was simple random sampling with 400 SMEs as respondents. Data analysis used Structural Equation Modeling-Partial Least Square (SEM-PLS) with the WarpPLS 8.0 application. The results of the study show that accounting information systems and the quality of financial reports positively affect the performance of SMEs, so optimizing these factors will create a competitive advantage. The financial literacy and business age variables do not affect the performance of SMEs, so they cannot be predictors. 

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