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Yulius Kurnia Susanto
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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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Rasio Keuangan dan Mekanisme Corporate Governance terhadap Financial Distress di masa pandemi Covid-19 Lidia Nurhayati; Lely Dahlia
Media Ilmiah Akuntansi Vol. 9 No. 2 (2021): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (442.537 KB)

Abstract

This study aims to determine the effect of financial ratios and corporate governance mechanisms on financial distress during the COVID-19 pandemic. The samples obtained were 20 transportation companies in the 1st quarter of 2020, the 2nd quarter of 2020, and the 3rd quarter of 2020 in order to obtain 60 observational data. This study uses the method of partial regression analysis (Partial Least Square/PLS). The results of this study indicate that leverage has a significant positive effect on financial distress, profitability has a significant negative effect on financial distress, and managerial ownership has a significant negative effect on financial distress. The limitation of this study is that this study only uses three independent variables, while there are still many variables used to influence financial distress. The contribution of this research is to be able to provide an overview of the company's financial condition, provide recommendations for appropriate models to measure the company's financial distress and assist in making investment decisions.
Studi Komparatif Diversifikasi Aset, Pertumbuhan Aset, ROA pada Bank Konvensional dan Syariah Habsyah Fitri Aryani; Ruli Bestari
Media Ilmiah Akuntansi Vol. 9 No. 2 (2021): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.894 KB)

Abstract

Since the beginning of its appearance, Islamic banks have experienced significant growth so that they are able to compete with conventional banks. Operationally, Islamic banks and conventional banks have differences. This study is to test whether there are differences in asset growth, asset diversification and Return on Assets (ROA) between Islamic banks and conventional banks. The samples in this study are Islamic and conventional banks which are owned by the State. In testing the variables using the independent sample t-test. The results showed that the asset growth between Islamic banks and conventional banks had no difference. Asset diversification and return on assets between Islamic banks and conventional banks have differences.
The Effect of Clarity on Budget Targets and Reporting Systems on Performance Accountability with Internal Controls as Intervening Variables in the SKPD of the Kotabaru Regency Government Sanusi Sanusi; Padlah Riyadi
Media Ilmiah Akuntansi Vol. 10 No. 1 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (682.687 KB) | DOI: 10.34208/mia.v10i1.18

Abstract

This study aims to examine the clarity of budget targets and reporting systems that affect performance accountability. This study also examines whether the internal control system mediates the effect of the clarity of budget targets and the reporting system. This study is of the type of associative causality and is carried out through a survey method by distributing questionnaires to the compilers of the performance accountability report of government agencies in Kotabaru. The population of this study was all SKPD in the Kotabaru Regency Government, totaling 30 SKPD consisting of 82 sample respondents. This study uses descriptive statistical analysis and partial least squares (SEM-PLS) analysis. Analysis powered by Smart-PLS 3.0. The results of this study show that the clarity of budget targets and internal controls affect the performance accountability of government agencies, while the reporting system does not affect performance accountability. Clarity of budget targets, and reporting systems affect internal control. Internal control as an interverning variable can affect the clarity of budget objectives and reporting systems on performance accountability.
Analisis Fraud Pentagon terhadap 4 Perusahaan yang Terdeteksi Melakukan Kecurangan Laporan Keuangan Ghaizky Ara Bahar; Temy Setiawan
Media Ilmiah Akuntansi Vol. 10 No. 1 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (573.235 KB) | DOI: 10.34208/mia.v10i1.19

Abstract

The company will have a good quality of financial reports if the company have 5 qualitative characteristics of financial statements, namely: relevant, comparable, reliable, and understandable. The quality of company’s financial statements will decrease if it doesn’t have these characteristics. With poor quality financial statements, there’s the possibility of fraudulent financial statement. Financial statement fraud is an action taken by changing material value in the financial statements, so it doesn’t show the company’s actual conditions. This study aims to prove that the fraud pentagon theory is able to detect fraudulent financial statements by applying it to 4 cases of companies that were detected to commit fraudulent financial statements in Indonesia. This study uses 12 indicators with a qualitative research using case studies, descriptive and comparative analysis. The object of the research is annual report of company under study. The selected cases of fraudulent financial statement are PT Tiga Pilar Sejahtera Tbk, PT Garuda Indonesia Tbk, PT Hanson International Tbk, PT Bank Bukopin Tbk. The study was conducted by comparing the results of the calculation trough the company’s annual report. The results showed that Financial targets, Financial stability, Nature of industry, and Company existence were able to detect fraudulent financial statements. Meanwhile, External pressure, Ineffective monitoring, Quality of external audit, change in auditor, audit reports, change in director, change in age, number of CEO’s picture were not able to detect fraudulent financial statements.
Pengaruh Corporate Governance terhadap Tax Avoidance Veren Chintia; Yulius Kurnia Susanto
Media Ilmiah Akuntansi Vol. 10 No. 1 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (668.364 KB) | DOI: 10.34208/mia.v10i1.20

Abstract

The purpose of this research was to obtain empirical evidence of 7 independent variables and 1 dependent variable. Executive compensation, executive character, company size, institutional ownership, the proportion of BOC, audit committee, and audit quality are the company's independent variables that affect tax avoidance which is the dependent variable.The objects used in this research is all manufacturing companies listed in Indonesia Stock Exchange (IDX) during the research period 2018 to 2020. The samples used in this study were 49 companies that were selected through purposive sampling with a total of 147 data. In this reaserch to test the hypothesis must using multiple regression analysis.The results shown in this research are company size and audit quality variables have an influence on tax avoidance. Meanwhile, the variables of executive compensation, executive character, institutional ownership, the proportion of BOC, and audit committee do not have any influence on tax avoidance. The larger company size, the higher the possibility of the company in doing tax avoidance.
Faktor-Faktor yang memengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor di Jakarta Barat Dhea Cellynia; Aan Marlinah
Media Ilmiah Akuntansi Vol. 10 No. 1 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.345 KB) | DOI: 10.34208/mia.v10i1.21

Abstract

This study aims to determine the effect of awareness of taxpayer, tax sanctions, service quality, tax knowledge, and compliance costs towards taxpayer compliance. The methodology used in this research is primary quantitative with sampling technique using the convenience sampling method. The number of samples used in this study were 102 respondents with sample research criteria, namely taxpayers who were registered in the West Jakarta area, made their own payments, had made payments to the SAMSAT Office in the West Jakarta area, and had received tax services by tax officials. The results of data analysis show that tax sanctions and tax knowledge has a positive effect on taxpayer compliance and awareness of taxpayer, service quality, tax socialization, and compliance costs have no effect on taxpayer compliance.
Faktor-Faktor yang mempengaruhi Earnings Persistence Ferby Claudia; Arya Pradipta
Media Ilmiah Akuntansi Vol. 10 No. 1 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (613.363 KB) | DOI: 10.34208/mia.v10i1.22

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of the independent variables on institutional ownership, sales volatility, managerial ownership, operating cash flows, permanent book tax differences, and temporary book tax differences on the dependent variable, namely earnings persistence. The population used in this study were manufacturing companies that were consistently listed on the Indonesia Stock Exchange (IDX) during the period 2018 to 2020. The sample selection in this study used the purposive sampling method, and the method used to analyze the data was the multiple regression method. . Based on the predetermined sample criteria, the number of companies used as samples in this study were 35 companies. The results of this study indicate that the independent variable, namely sales volatility, has an influence on Earnings Persistence. Meanwhile, the other independent variables, namely institutional ownership, managerial ownership, operating cash flow, permanent book tax differences and temporary book tax differences have no effect on earnings persistence.
Pengaruh Current Ratio, Debt to Equity Ratio, dan Rasio Profitabilitas terhadap Harga Pasar Saham LQ45 Muhammad Irfani Faisal; Padlah Riyadi
Media Ilmiah Akuntansi Vol. 10 No. 2 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (597.408 KB) | DOI: 10.34208/mia.v10i2.23

Abstract

The purpose of this research was to determine the influences of Current Ratio, Debt to Equity Ratio, Return on Equity, and Earnings per Share to stock market price in the LQ45 Companies. The sample used in this study is LQ45 index of companies listed on the Indonesia Stock Exchange period 2020 to 2022. The method of sample selection in this research using purposive sampling method. The number of companies sample in this study is 20 companies with the observation period of three years, so that the selected of 60 observation. The data used in this research is secondary data. Data analysis technique used is multiple linear regression analysis. The test results indicate that Return on Equity and Earnings per Share have a significant influence on stock market price, while the Current Ratio and Debt to Equity Ratio have not significant influence on stock market price in LQ45 index of companies listed on the Indonesia Stock Exchange.
Pengaruh Diversitas Dewan Direksi dan Profitabilitas terhadap Nilai Perusahaan LQ45 James Andrian; Temy Setiawan
Media Ilmiah Akuntansi Vol. 10 No. 2 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (558.89 KB) | DOI: 10.34208/mia.v10i2.24

Abstract

Covid 19 and the increase of Fed’s interest rates had an impact on the company’s value. Based from this phenomenon, the company value has a major role in changing the perception of the shareholders. This study is intended to show empirical evidence related to the effect of board of directors’ diversity, profitability, and growth opportunity on firm value. This study’s data uses LQ45 companies from 2018-2021 listed on the Indonesia Stock Exchange (IDX). The research method is panel data regression. The results of this study conclude that there is no effect of the board of directors' diversity and growth opportunity on firm value. On the other hand, profitability has a positive influence on firm value. This study provides an opportunity for future researches to expand their knowledge’s and as a reference material.
Faktor-Faktor yang memengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi di KPP Wilayah DKI Jakarta Joseline Natasha; Aan Marlinah
Media Ilmiah Akuntansi Vol. 10 No. 2 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (604.77 KB) | DOI: 10.34208/mia.v10i2.25

Abstract

The purpose of this study is to analyze the factors that influence individual taxpayer compliance. The factors referred to in this study are the taxpayers understanding, awareness of taxpayer, taxes sanction, environment of taxpayer, quality of service, moral obligations, perceived behavioral control, and e-filing. The form of research that will be used in this study is causality. The data collection technique used in this research is a questionnaire. The object of this research is an individual taxpayer at the DKI Jakarta Regional Tax Office. The sampling method used is convenience sampling with 65 samples. The results of this study conclude that the taxpayers understanding affects the compliance of individual taxpayers at the DKI Jakarta Regional Tax Office. This means that the higher taxpayer understands of the tax laws and regulations in Indonesia, the higher the compliance of individual taxpayers. Meanwhile, awareness of taxpayer, taxes sanction, environment of taxpayer, quality of service, moral obligation, perceived behavioral control, and e-filing has no effect on individual taxpayer compliance in the DKI Jakarta Regional Tax Office.

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