Media Akuntansi dan Perpajakan Indonesia (MAPI)
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).
Articles
45 Documents
<![CDATA[EFEK MEDIASI KOMITMEN ORGANISASI ATAS PENGARUH CYBERLOAFING TERHADAP KINERJA KARYAWAN ]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol 4 No 1 (2022): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA (MAPI) ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37715/mapi.v4i1.2782
<![CDATA[This study aims to examine the analysis of cyberloafing behavior on employee performance mediated by organizational commitment. This type of research is quantitative with procedures for data collection using a questionnaire method through a questionnaire. The sampling technique used is purposive sampling, namely sampling with criteria from the population. The sample of this study uses employees who work at PT Dinamika Megatama Citra who are domiciled in Mojokerto. The data analysis technique used is SEM-PLS by analyzing the data in two steps, namely the outer model and the inner model. The results of this study found that cyberloafing behavior has no effect on employee performance and organizational commitment. Meanwhile, organizational commitment has an influence on employee performance. Researchers also found that cyberloafing behavior had no effect on employee performance which was mediated by organizational commitment. Keywords: cyberloafing, employee performance, organizational commitment, internet, partial least squ]]>
<![CDATA[ANALISIS INTELLECTUAL CAPITAL TERHADAP SUSTAINABLE GROWTH RATE DENGAN FINANCIAL PERFORMANCE SEBAGAI MEDIASI ]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol 4 No 1 (2022): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA (MAPI) ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37715/mapi.v4i1.2784
<![CDATA[This study aims to determine the effect of intellectual capital (IC) on sustainable growth rate (SGR) with financial performance proxied by return on assets (ROA) as a mediation. This research is a quantitative research. The population in this study is the index of Kompas 100 companies listed on the Indonesia Stock Exchange (IDX). Sampling using purposive sampling method with several criteria, obtained a sample of 42 companies. This study uses secondary data originating from the company’s financial statements from 2014 to 2019. The results of this study include (1) IC has a significant positive effect on SGR, (2) IC has a significant positive effect on ROA, (3) ROA has a significant positive effect on SGR, and (4) ROA can mediate the relationship between IC and SGR. Keywords: IC, SGR, ROA, Kompas 100.]]>
<![CDATA[DETERMINAN TINGKAT UNDERPRICING SAHAM PERUSAHAAN SEKTOR CONSUMER CYCLICALS PADA BURSA EFEK INDONESIA PERIODE 2015–2018 ]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol 4 No 1 (2022): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA (MAPI) ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37715/mapi.v4i1.2800
<![CDATA[The company needs alternative funds, one of the alternative funds that can be used by the company is to offer shares owned to the public through the capital market. The implementation of going public is carried out by selling shares owned directly to the public through the capital market, which is often referred to as an initial public offering (IPO). IPO companies will find it difficult to determine the stock price when in the primary market, this is due to the absence of a definite reference in the company’s stock pricing so that there is a need for underwriter cooperation. The research sector used in this study is the consumer cyclicals sector. The purpose of the study was to test the influence of independent variables, namely the reputation of underwriters, the reputation of auditors, the return on assets (ROA), the variable of company age control on the dependent variable, namely stock underpricing when consumer cyclicals sector companies conducted IPOs for the 2015–2019 period on the Indonesian stock exchange. The sample of this study was taken using a non-probability sampling technique, where 33 companies were found. The results showed that the reputation of underwriters had a significant negative effect on underpricing. The reputation of the auditor has no significant effect on underpricing. ROA has no significantly positive effect on underpricing. Keywords: underpricing, underwriter reputation, auditor reputation, ROA.]]>
<![CDATA[PENGARUH PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM DI SEKTOR PERBANKAN BURSA EFEK INDONESIA DIMASA PANDEMI COVID-19 ]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol 4 No 1 (2022): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA (MAPI) ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37715/mapi.v4i1.2807
<![CDATA[This study was conducted to determine the effect of profitability and dividend policy on stock prices during the Covid-19 pandemic separately in 2020 and 2021. This type of research uses a quantitative approach. The type of data in this study is secondary data obtained from the financial statements of the second quarter - fourth quarter 2020 and first quarter - third quarter 2021. The population in this study are companies listed on theIndonesia Stock Exchange. The sampling technique used is purposive sampling where the sample obtained in the study is 40 banking companies listed on the Indonesia Stock Exchange. This research method uses multiple linear regression analysis. This study examines separately between 2020 and 2021 to see the effect of dividend policy and ROE when the ups and downs of Covid-19 cases affect the JCI. The results show that profitability has a positive effect on stock prices, while dividend policy has no effect on stock prices during the Covid-19 pandemic. While there are two phenomena between 2020 and 2021, the high and low profitability still illustrates the company’s prospects that can attract investors so that it can affect stock prices. The results of this study can be a reference for investors to minimize investment risk before investing in stocks. Keywords: stock prices, profitability, dividend policy, Covid-19.]]>
<![CDATA[PENGARUH OVERCONFIDENCE DAN HERDING BIAS TERHADAP KEPUTUSAN INVESTASI SAHAM PADA MASA PANDEMI COVID-19 YANG DIMODERASI OLEH MEDIA SOSIAL ]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol 4 No 1 (2022): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA (MAPI) ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37715/mapi.v4i1.2841
<![CDATA[The study aims to investigate: 1) the effect of overconfidence on stock investment decision making during the Covid-19 pandemic, 2) the effect of herding bias on stock investment decision making during the Covid-19 pandemic, 3) the effect of overconfidence on stock investment decision making with stock recommendations on social media as a moderating variable during the Covid-19 pandemic, and 4) the effect of herding bias on stock investment decision making with stock recommendations on social media as a moderating variable during the Covid-19 pandemic. Dummy variables are used to represent stock recommendation factors on social media. A questionnaire is used as main data in this investigation. This study's sample size was 100 stock-investing students from the Faculty of Management and Business at the University of Ciputra. In this research, multiple linear regression analysis and MRA moderation regression analysis are used to evaluate hypotheses using SPSS version 22 software. This study indicates that overconfidence has a positive effect on stock investment decision making, herding bias has a positive effect on stock investment decision making, stock recommendations in social media do not moderate the effect of overconfidence on stock investment decision making, and stock recommendations in social media moderate the effect of herding bias on stock investment decision making. Keywords: overconfidence, herding bias, stock recommendation, social media, stock investment decision, Covid-19.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL, GOOD CORPORATE GOVERNANCE, DAN REPUTASI PERUSAHAAN TERHADAP NILAI PERUSAHAAN SEKTOR CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Sylvia Putri Permatasari]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol. 4 No. 2 (2023): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37715/mapi.v4i2.3711
<![CDATA[In 2018 and 2019 the stock index of the consumer goods sector continued to decline, which means the average share price of this sector decreased. Stock prices can represent investors’ opinions about the value of the company. Consumer goods sector companies have a lot of human re- sources (HR) so that it can be an advantage to create added value for the company if it can be managed properly. HR management can be measured using IC. In addition to human resources, corporate governance is also one of the important things in the company and can provide added value. There are several things that can measure a company’s GCG. Two of them are the proportion of independent commissioners and the number of audit com- mittees. Company reputation is also important for companies listed on the Indonesia Stock Exchange. The reputation of the company is one thing that should be maintained because it also affects the value of the company. One way to measure reputation is by getting awards such as the Corporate Image Award. This study aims to determine the effect of intellectual capital, good corporate governance, and company reputation on firm value. The sample in this study are companies listed in the consumer goods sector listed on the IDX for the period 2018–2019. This study uses purposive sampling as a data collection technique. The data analysis used in this research is the clas- sical assumption test and multiple linear regression analysis. The results of this study state that intellectual capital, good corporate governance, and company reputation have no effect on firm value.]]>
<![CDATA[ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, DAN GCG TERHADAP TAX AVOIDANCE DAN PERBEDAAN TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR MAKANAN DAN MINUMAN DI BURSA EFEK ASEAN SEBELUM DAN SELAMA PANDEMI COVID-19 ]]>
<![CDATA[Tan, Arneta Wynne Susilo]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol. 4 No. 2 (2023): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37715/mapi.v4i2.3712
<![CDATA[The purpose of this study is to determine the effect of profitability, leverage, and good corporate governance on tax avoidance and differences in tax avoidance levels before and during the Covid-19 pandemic. This study uses a population of manufacturing companies in the food and beverage sub-sector listed on the ASEAN stock exchange in 2019 and 2020. The sample in this study was selected using a purposive sampling technique. The data analysis method of this research is using classical assumption test, multiple regression test, and different test. Profitability variable is measured by ROA, leverage is measured by DER, and tax avoidance is measured by ETR (tax burden divided by profit before tax). This study uses company size as a control variable. GCG variables are proxied into the audit committee, audit quality, and executive compensation. The results of this study are as follows: profitability has a significant negative effect on tax avoidance, leverage, audit committees, and executive compensation have no effect on tax avoidance, audit quality has a significant positive effect on tax avoidance. While the size of the company has no effect on tax avoidance as a control variable.]]>
<![CDATA[PERBANDINGAN MANAJEMEN LABA DAN PENGHINDARAN PAJAK SEBELUM DAN DI MASA PANDEMI COVID-19 Studi Kasus: Perusahaan Sektor Barang Konsumen Non-Primer Tahun 2017–2020 ]]>
<![CDATA[Pramesti Regista Cahyani]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol. 4 No. 2 (2023): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37715/mapi.v4i2.3713
<![CDATA[This study was conducted to compare earnings management and tax avoidance before the pandemic and during the Covid-19 pandemic in non-primary consumer goods sector companies. The existence of a pandemic causes economic conditions to become unstable. People are becoming more conservative in spending their money on primary needs and medicines so that non-primary goods have the potential to experience a decrease in income. Therefore, there is a potential loophole for these companies to take earnings management and tax avoidance actions to maintain company liquidity. In this study, earnings management is measured by a specific accrual model, namely by comparing the accrual of working capital with sales/ income. Meanwhile, tax avoidance is measured by the CETR ratio. The object of this research is non-primary consumer goods sector companies listed on the Indonesia Stock Exchange. The data used uses secondary data in the 2017–2020 financial statements. The test was carried out using a different test method or paired-sample t test which was normally distributed. The results of this study are that there is a significant difference in earnings management before and during the pandemic, while in tax avoidance before and during the pandemic there is no significant difference.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA SEKTOR PERBANKAN SEBELUM DAN SELAMA PANDEMI COVID-19 ]]>
<![CDATA[Lilia Valentina]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol. 4 No. 2 (2023): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37715/mapi.v4i2.3714
<![CDATA[This study aims to determine the effect of ROA and ROE on stock returns. The population of this research is banking companies listed on the Stock Exchange during the 2019 and 2020 period. The sampling technique used is purposive sampling technique. The type of data used is secondary data. The sample that was obtained based on the criteria are 7 banks. The data technique used is multiple linear regression analysis. The result of this study indicates that ROA dan ROE has no significant effect on stock return.]]>
<![CDATA[ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE ]]>
<![CDATA[Cynthia Anabella Dilinanda]]>;
<![CDATA[Kazia Laturette]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol. 4 No. 2 (2023): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37715/mapi.v4i2.3715
<![CDATA[This study aims to determine the effect of independent commissioners, audit committees, managerial ownership and corporate social responsibility on tax avoidance with profitability as the control variable. The population in this study are companies listed on the SRI-KEHATI index in 2018–2019. The sample in this study were 27 companies in 2018 and 26 companies in 2019 so as to produce 53 data on companies listed on the SRIKEHATI index which were selected by purposive sampling. After conducting outliers, the research sample obtained was 49 samples of companies listed on the SRI-KEHATI index. The results of this study indicate that the mechanism of good corporate governance consisting of independent commissioners, audit committees and managerial ownership has a significance value of > 0.05. Based on these results, it can be concluded that the mechanism of good corporate governance consisting of independent commissioners, audit committees and managerial ownership has no significant effect on tax avoidance. Other results in this study indicate that corporate social responsibility has a significance value of <0.05 with a positive direction. Based on these results, it can be concluded that corporate social responsibility has a significant positive effect on tax avoidance. This is because corporate social responsibility is used as a tool to cover the company’s shortcomings or mistakes.]]>
