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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 28 Documents
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Nilai Perusahaan: Leverage, Profitabilitas, serta Ukuran Perusahaan Wiwi Idawati; Irfan Faqih
Media Ilmiah Akuntansi Vol. 9 No. 1 (2021): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

This seacrh to eximine the effect of leverage, profitability, firm size of firm value. The population in this study is manufacturing companies listed on Indonesia Stock Exchange (IDX) in 2017-2019. The sample method use purposive sampling technique and the result 57 companies were obtaining with 93 observation; however, there are some outlier data that must be issued to obtain data normality assumption. Finally, there are 31 companies and 93 observations that can be as research samples. Hypothesist testing in this search uses fix effect model and multiple regression analysis. The test result obtaining that leverage has no negative effect on firm value, profitability has no positive effect on firm value, firm size has positive effect on firm value in companies listed on Indonesia Stock Exchange (IDX) in 2017-2019.
Manajemen Pajak pada Perusahaan Manufaktur di Bursa Efek Indonesia Alfan Anggara Saputra; Yulius Kurnia Susanto
Media Ilmiah Akuntansi Vol. 9 No. 1 (2021): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this study is to examine the factors that influence tax management in manufacturing companies on the Indonesia Stock Exchange. These factors are size, leverage, profitability, fixed asset intensity, inventory intensity, independent commissioner of tax management with effective tax rate indicators. Data from this study consisted of financial ratios based on financial statements from 69 manufacturing companies listed on the Indonesian stock exchange in the 2016-2018 period. This study states the results that profitability has a significant influence on tax management. This shows that if the higher the profit earned, it will make tax management more effective because the income earned is not part of the tax object. Other results state that company size, leverage, fixed asset intensity, inventory intensity, independent commissioners have no influence on tax management.
Strategic Management Accounting terhadap hubungan antara Business Strategy dan Organizational Performance saat Pandemi Covid-19 Yohanes Mardinata Rusli
Media Ilmiah Akuntansi Vol. 9 No. 1 (2021): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this study is to determine and analyze: how much the company's business strategy and strategic management accounting of a company during the COVID-19 pandemic have an influence on increasing company performance and how big the role of strategic management accounting in influencing the relationship between the company's business strategy to increase organizational performance of the company. This research has its own unique characteristics because at the time this research was conducted, the world situation was experiencing a COVID-19 pandemic in all countries of the world, including Indonesia. Data were collected using quantitative techniques from primary data sources collected from 188 questionnaires distributed to several restaurants in the Jakarta, Bandung, Surabaya and Semarang areas affiliated with publicly listed companies on the Indonesia Stock Exchange. Based on the test results from the collected questionnaires, it can be concluded that the results of this study: (1) Business Strategy has a significant influence on strategic management accounting in Indonesia; (2) The role of strategic management accounting on the relationship between Business Strategy on organizational performance in Indonesia and (3) Business Strategy has a significant influence on organizational performance in Indonesia..
Corporate Governance dalam meningkatkan Integritas Laporan Keuangan Entitas Bisnis Lailah Fujianti; Eka Putri Wahyuningtias
Media Ilmiah Akuntansi Vol. 9 No. 1 (2021): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

This study aims to determine corporate governance (CG) and the specialty of industry auditors on the integrity of financial statements in manufacturing companies listed on the Indonesia Stock Exchange. The sample in this study were 99 in various industrial sectors from 2016 to 2018 manufacturing companies listed on the Indonesia Stock Exchange. The sample selection method is purposive sampling method. The results of this study indicate that the CG variable which includes independent commissioners, institutional ownership, audit committee effect to financial statement integrity, while managerial ownership have no effect on the integrity of financial statements.  
Determinan Kinerja Akuntan Internal dengan Self Efficacy sebagai Pemoderasi Lia Juniawati; M. Irfan Tarmizi
Media Ilmiah Akuntansi Vol. 9 No. 1 (2021): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

This study aims to determine the effect of competence, work motivation, leadership style, and compensation on the performance of internal accountants partially, with self-efficacy as a moderating variable. The data used in this study is primary data, namely through questionnaires on seven service companies in the South Jakarta area. Sampling using convenience sampling method. This test uses the SPSS Version 22 program with hypothesis testing through t-test (partial/individual) and MRA (Moderated Regression Analysis). The results of this study partially show that competence, leadership style, compensation, and self-efficacy have a significant effect on the performance of internal accountants. While work motivation has no effect on the performance of internal accountants. Self-efficacy can weaken the influence of competence, work motivation, and leadership style on the performance of internal accountants. Meanwhile, self-efficacy strengthens the effect of compensation on the performance of internal accountants. This research is in accordance with the theory of expectation, namely that someone will take an action according to his knowledge and abilities. The same applies to the theory of planned behavior and Maslow's hierarchy of needs theory. An employee will be motivated to do what he wants, one of which is compensation. Compensation is one way to meet daily needs.
Pengaruh Penerapan Akuntansi Sektor Publik, Good Governance, dan Pengawasan Pengelolaan Keuangan terhadap Pencegahan Fraud Nurjanah Nurjanah; Istianingsih Sastrodiharjo
Media Ilmiah Akuntansi Vol. 9 No. 2 (2021): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

This research aims to determine the effect of Public Sector Accounting, Good Governance and financial management supervision on Fraud Prevention at the Rawalumbu District Office, Bekasi City. The independent variable consists of Public Sector Accounting, Good Governance, and Financial Management Supervision, and the dependent variable is Fraud Prevention. The sample used was 36 respondents of civil servants at the District Office of Rawalumbu Bekasi. This research is a quantitative research with hypothesis testing using multiple linear regression analysis method. The data used in this study are primary data obtained through distributing questionnaires to several civil servants at the Rawalumbu Bekasi sub-district office. The analysis tool used in this study uses data quality test analysis tools in the form of validity tests and reliability tests as well as hypothesis tests use Multiple Linear Regression. The results of the research show that Public Sector Accounting has a partial effect on Fraud prevention, Good Governance partially has an effect on Fraud Prevention, and financial management supervision has a partial effect on Fraud Prevention at the Rawalumbu District Office, Bekasi City.
The effect of Public Accountability and Management Control Systems on Organizational Performance with Organizational Culture as a moderation variable David Pangaribuan; Aldi Supriyanto
Media Ilmiah Akuntansi Vol. 9 No. 2 (2021): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

Every organization will try to realize the goals that have been set previously. This study aims to examine: (1) the effect of public accountability on organizational performance, (2) the effect of management control systems on organizational performance, (3) the effect of public accountability on organizational performance through organizational culture as a moderating variable, (4) the influence of management control systems. on organizational performance through organizational culture as moderation. This type of research is descriptive quantitative research using multiple linear regression. Data collection techniques using questionnaires and sampling techniques using purposive sampling with 60 respondents based on certain criteria, with positions as head of sub-section (head of sub-section) and executor (staff) at the Regional Secretariat of South Tangerang City. The research was conducted in 2020, with the following research results: (1) Public accountability has a positive and significant effect on organizational performance. (2) The management control system has a positive and significant effect on organizational performance. (3) Organizational culture moderates the relationship between public accountability and organizational performance and (4) Organizational culture moderates the relationship between management control systems and organizational performance. The implication of the research result is that public accountability, management control system and organizational culture have an important role in improving organizational performance. Therefore, these three variables need attention so that they can be maintained.
Hubungan Harga Saham, Struktur Kepemilikan, Ukuran Perusahaan, dan Profitabilitas dengan Tindakan Perataan Laba Dita Sucilarasati; Yanuar Nanok Soenarno
Media Ilmiah Akuntansi Vol. 9 No. 2 (2021): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

This study aims to identify the factors that have a relationship with income smoothing actions in manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2018. These factors include stock prices, ownership structure, company size, and profitability. Result of this study are, stock price and profitability have a significant relationship with income smoothing actions, while the ownership structure and company size do not have a significant relationship with income smoothing actions.
Pengaruh Sikap, Lingkungan, dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak: (Studi Pada Wajib Pajak Orang Pribadi dan Badan di KPP Pratama Sukoharjo) Mahendra Bayu Sata
Media Ilmiah Akuntansi Vol. 9 No. 2 (2021): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The aim of this study was to determine the effect of Attitude, Environment, and Tax Awareness on Tax Compliance at Sukoharjo Tax office. Population on this study were All Registered Taxpayers at Sukoharjo Tax office. The study was conducted during 2021. Sampling used random selection, especially for taxpayers who have a large tax risk or potential, number of samples determined was 10 registered taxpayers at Sukoharjo Tax Office until 2021. The Data source in this study used to primary data obtained from The informants by means of interviews and observations and secondary data, collected via documents and evidence from Sukoharjo Tax Office. The data analysis technique used qualitative descriptive analysis research method with The Constant Comparison Method. The results of this study indicate lest The taxpayer’s attitude, the environment of taxpayers, and the awareness of the taxpayers at Sukoharjo tax office have an effect on tax compliance in addition to other factors such as: the condition of the state Tax Administration System, Services for Taxpayers, Tax Law Implementation, Tax Audit, and Tax Rate. Although not all taxpayers feel the effect.
Profitabilitas, Leverage, Ukuran Perusahaan, dan Kinerja Lingkungan yang dimoderasi Profil Perusahaan pada Pengungkapan CSR Padlah Riyadi; Novita W. Respati; Ayu Octaviani
Media Ilmiah Akuntansi Vol. 9 No. 2 (2021): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

This study aims to determine and analyze the effect of profitability, leverage, firm size and environmental performance moderated by company profile variable on the CSR disclosures of companies listed on the IDX in 2014-2019. Based on purposive sampling, there were 12 companies according to the research criteria multiplied by the number of 6 years of observation, 72 data were processed and analyzed using multiple linear regression. Partial testing shows that only leverage significantly effects CSR disclosure, while profitability, firm size, enviromental performance and company profile do not significantly effect CSR Disclosure. From direct testing, it was found that there was no relationship between the company profile and CSR disclosure so that the moderation test did not continue.

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