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INDONESIA
Media Akuntansi dan Perpajakan Indonesia (MAPI)
Published by Universitas Ciputra Surabaya
ISSN : 26859203     EISSN : 26865610     DOI : -
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 45 Documents
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DAMPAK KERUSUHAN MAKO BRIMOB MEI 2018 TERHADAP ABNORMAL RETURN INDEKS LQ45 YANG TERDAFTAR DI BEI Guminto, Dewo Adhi; Marlina, Maria Assumpta Evi
Media Akuntansi dan Perpajakan Indonesia Vol 1 No 1 (2019): 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.v1i1.1172

Abstract

This research is an event study that aims to determine the differencein the average Abnormal return (AR) before, during, and after the MakoBrimob riot. The subject of this study is the LQ45 index company that hasfulfilled the criteria. The company does not conduct corporate actions suchas the announcement of stock split, right issue, merger & acquisition, anddividend in the observation period, which is five days before the riot, oneday during the riot (May 9, 2018) and five days after the riot. The results ofthe data normality test found that the data in this study were normallydistributed. P-value shows the number 0.412. The results of the differenttests using independent Sample T-Test (H1) showed no difference in theaverage abnormal return before, and during the Mako Brimob riots (ρ =0.050). The results of different tests using independent Sample T-Test (H2)were no difference in the average abnormal return during and after the incidentof the Mako Brimob riots (ρ = 0.117). The results of different testsusing Paired Sample T-Test (H3) were no difference in the average abnormalreturn before and after the incident of the Mako Brimob riots (ρ = 0.77).
INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2009–2017 Agusta, Christina; Radianto, Wirawan E.D.
Media Akuntansi dan Perpajakan Indonesia Vol 1 No 1 (2019): 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.v1i1.1399

Abstract

This purpose of this research is to analyze the impact of intellectualcapital on the companies performance. The research used quantitativeapproach, and it collected by annual reports to pharmaceutical company atIndonesia Stock Exchange (IDX) from year 2009–2017 which had a populationof 10 companies. The hypothesis of this research is tested by usingmultiple regression analysis. The result indicate that (1) intellectual capitalhas positive influence to the companies performance (ROA and ROE); (2)intellectual capital has negative influence on companies performance (ATOand MBV). Hence, to maximize the performance on pharmaceutical companiesmerely consider intellectual capital factors.
INTELLECTUAL CAPITAL DAN KINERJA KEUANGAN PERUSAHAAN INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Abednego Oematan, Ricky Imanuel; Radianto, Wirawan E.D.
Media Akuntansi dan Perpajakan Indonesia Vol 1 No 1 (2019): 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.v1i1.1400

Abstract

This research was conducted to examine the effect of intellectualcapital on the company’s financial performance. The independent variablein this study is VAIC that developed by Pulic is used as a measure of intellectualcapital, while the dependent variable of this study is financial performancewhich is proxied by return on assets, return on equity, and assetturnover. The sample of this study is the infrastructure, utilities and transportationcompany listed on the Indonesia Stock Exchange (IDX) with theresearch period of 2014–2017. Data collection use purposive samplingmethod. The number of sample used in this study is 51 companies eachyear. This study uses multiple linear regression for data analysis. The resultsof this study indicate that VAIC as a measure of Intellectual capital has asignificant positive effect on return on assets, return on equity, and assetturnover. Overall, the results of this study indicate that contributing themost to the creation of added value and competitive advantage of the company.
PERAN LITERASI KEUANGAN DALAM PENGELOLAAN KEUANGAN MAHASISWA Adi Waluyo, Fikqi Indra; Marlina, Maria Asumpta Evi
Media Akuntansi dan Perpajakan Indonesia Vol 1 No 1 (2019): 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.v1i1.1401

Abstract

The purpose of this study is to explore the role of financial literacyfor students in managing their finances. This research is based on datathat shows student financial literacy in an accounting class is still low. Theresearch method used in this research is descriptive qualitative method. Thisresearch conducted in an accounting study program at a university thatbased on entrepreneurship learning. Participants in this study were studentsin the fifth semester who met the criteria in the research. Data collectionconducted by interviewing four students who met the criteria. The results ofthis study indicate that financial literacy plays a role for students in managingtheir finances. The role show in several stages. These stages are the stagesof determining the source of funds, the stage of use of funds, the stage of riskmanagement, and the future planning stage. Another finding in this studywas that the existence of technology and education became the supportingstudents in implementing financial literacy.
ANALISIS PERBEDAAN METODE PEMBELAJARAN KONVENSIONAL DAN ACTIVE LEARNING MAHASISWA AKUNTANSI UNIVERSITAS CIPUTRA Gunawan, Sherley; Santoso, Eko Budi; Mastan, Stanislaus Adnanto
Media Akuntansi dan Perpajakan Indonesia Vol 1 No 1 (2019): 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.v1i1.1402

Abstract

The purpose of this research is to find the difference between conventionallearning method and active learning on accounting student CiputraUniversity batch 2018. Control method use PowerPoint and the experimentuse reading guide and think group share. This research uses quasi experimentwith post-test control group design, so it’s just look at the final result of thetwo classes. This research divides the respondents into two classes, 20 studentson control class and 20 students on experiments class. This researchusing data from post-test by questionnaire with 10 questions multiple choice.The data analysis in this research use T-Test to see the difference betweenconventional learning method and active learning. The results of this researchshow that there is the differences in conventional learning methoduse PowerPoint and the active learning use reading guide and think groupshare with the average value of 82.50 for experiment class and 62.50 forcontrol class and the significance value is 0.003 < 0.05 so that H1 is acceptedand H0 is rejected.
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Permatasari, Felia; Widianingsih, Luky Patricia
Media Akuntansi dan Perpajakan Indonesia Vol 1 No 2 (2020): 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.v1i2.1404

Abstract

The purpose of this studies is to know how the influence of CSRdisclosure on financial performance with GCG as a moderating variable.CSR disclosure is measured using CSRD Index based on GRI G4. The dependentvariable of this study is financial performance which is proxied byreturn on assets and return on equity. The GCG moderation variable isproxied by institutional ownership, the size of the board of commissionersand the independent board of commissioners. The sample used in this studyis a SOE’s company non-financial listed on the Indonesia Stock Exchangein the period 2014–2018. The results of this studies found that CSR disclosurehas a positive effect on financial performance (ROA) and CSR disclosurehas no effect on financial performance (ROE). GCG variables whichare proxied by institutional ownership is not able to moderate the effect ofCSR on financial performance (ROA and ROE), the size of the board ofcommissioners able to strengthen the effect of CSR on financial performance(ROA) and independent board of commissioners is not able to strengthenthe effect of CSR on financial performance (ROA), the size of the board ofcommissioners and independent board of commissioners is not able to moderatethe effect of CSR on financial performance (ROE).
KINERJA KEUANGAN TERHADAP EFFECTIVE TAX RATE SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI DI INDONESIA Gunawan, Hadi; Evi Marlina, Maria Assumpta; Ismawati, Anastasia Filiana
Media Akuntansi dan Perpajakan Indonesia Vol 1 No 2 (2020): 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.v1i2.1405

Abstract

This research has been conducted to analyze the effect of financialperformance on the effective tax rate. The effective tax rate is the determinantof the company’s income tax percentage payment. This research choosesinfrastructure, utility and transportation sectors companies, considering themission of the government era of Jokowi namely equitable development. Inaddition, the Business Entity Development Cooperation (KPBU) has beenconducted to accelerate the realization of this equitable development. Therole of the private sector is also used in equitable development. The writer isinterested in observing whether the taxes paid have been effective or not.The independent variables in this study are profitability, intensity fixed assets,leverage and firm size, the dependent variable of this study is the effectivetax rate. The sample of this research is companies in the infrastructure,utility and transportation sectors which are listed on the Indonesia StockExchange (IDX) with the research period 2014–2018. Data collection usespurposive sampling method. The population used in this study is 52 companies.Based on the results of observation, the sample that can be used in thisstudy is 42 companies. This study uses data analysis multiple linear regression.The results of this study indicate that profitability has a negative effect,the intensity of fixed assets a negative effect, leverage has a positiveeffect, and company size has a negative significant effect on effective taxrate.
ENTREPRENEURIAL KNOWLEDGE, ENTREPRENEURIAL INTENTION, DAN ENTREPRENEURIAL ORIENTATION PADA PENDIDIKAN ILMU AKUNTANSI Tanjaya, Clarisia; Radianto, Wirawan ED
Media Akuntansi dan Perpajakan Indonesia Vol 1 No 2 (2020): 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.v1i2.1406

Abstract

This study aims to prove whether there are differences in entrepreneurialknowledge, entrepreneurial intention, and entrepreneurial orientationin accounting students in higher education. The problem with this researchis whether there are differences in entrepreneurial knowledge, entrepreneurialintention, and entrepreneurial orientation between junior studentsand senior students. This research used quantitative analysis and surveymethod is applied to gather information. Then analyze the data usingthe independent sample T test. The results of this study are there are differencesin entrepreneurial knowledge, entrepreneurial intention, and entrepreneurialorientation between junior and senior accounting students.
ASOSIASI KARAKTERISTIK CEO TERHADAP POTENSI KESULITAN KEUANGAN PERUSAHAAN Tanjaya, Felix Leonardo; Santoso, Eko Budi
Media Akuntansi dan Perpajakan Indonesia Vol 1 No 2 (2020): 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.v1i2.1407

Abstract

This study aims to determine the effect of CEO characteristics interms of facial masculinity, education, and experience to potential of financialdistress. Facial masculinity was measured using dummy variables consistingof masculinity and feminism. Education was measured using dummyvariables of educational level; meanwhile, experience was measured usingdummy variables from CEO work experience. This research used quantitativewith secondary data types taken from annual reports of non-financialcompanies that are listed on Indonesia Stock Exchange. The sampling methodused purposive sampling with the observation period of 2016–2018 andobtained a total sample of 259 samples. The method data analysis usedmultiple linear regression analysis. The result showed that: (1) CEO facemasculinity did not affect financial distress, (2) CEO education did notaffect financial distress, (3) CEO experience positively influenced financialdistress. The results showed the fact that CEO experience is an importantfactor that could improved company performance for avoiding financialdistress potential.
PENGARUH KARAKTERISTIK CEO, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK Doho, Sisilia Zealion; Santoso, Eko Budi
Media Akuntansi dan Perpajakan Indonesia Vol 1 No 2 (2020): 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.v1i2.1408

Abstract

This research aims to determine the influence of CEO narcissism,CEO tenure, independent commissioner and audit quality against tax avoidanceon companies registered in the non-financial sector. CEO narcissismwas measured by scoring the photo of CEO in annual report, CEO tenurewas measured from the length of the CEO’s term, independent commissionerwas measured by the number of independent commissioners dividedby the total commissioner within the company. While audit quality wasmeasured using a dummy variable where score 1 was given was for companiesaudited by the big four accountant firms and 0 for companies auditedby non-big four accountant firms meanwhile the tax avoidance was measuredusing an ETR proxy. This research used secondary data in fom ofannual reports of non-financial sector companies listed on the IndonesiaStock Exchange in the year 2016–2018. The results of this research showthat: (1) the CEO of narcissism has no effect on the tax avoidance, (2) theCEO tenure has a significant positive influence on the tax avoidance, (3)independent commissioner has no influence on the tax avoidance, and (4)audit quality has a significant positive influence on the tax avoidance.

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