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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 10 Documents
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Search results for , issue "Vol 13, No 1 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang" : 10 Documents clear
Determinants of going-concern audit opinions: Empirical evidence from listed mining firms in Indonesia Maria Chruzita Hartanto; Agung Prajanto; Nurcahyono Nurcahyono
MAKSIMUM 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 Citra Hernugraheni; Fatmasari Sukesti; R Ery Wibowo Agung Santoso; Lukluul Khasanah; Wawan Sadtyo Nugroho; Didi Setyono; Iwan Fakhruddin
MAKSIMUM 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? Nada Nabila Putri; Amrie Firmansyah
MAKSIMUM 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 Agus Sihono; Assa’adatul Khairiyahtussolihah
MAKSIMUM 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 Avivah Inaroh Nahdhiyah; Siti Alliyah
MAKSIMUM 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.13.1.2023.50-65

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. 
Accounting Information Systems and Financial Literacy impact on SMEs' performance Lany Christanty; Wawan Sadtyo Nugroho; Nurcahyono Nurcahyono; Betari Maharani
MAKSIMUM 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.13.1.2023.66-75

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. 
Declining financial performance of local governments in Indonesia: An empirical study during Covid-19 Suparjito Bin Karnoto; Abdul Kharis Almasyhari; Dekeng Setyo Budiarto
MAKSIMUM 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.13.1.2023.70-84

Abstract

This research focuses on assessing the financial performance of Regency/City Governments in Central Java Province after refocusing their budget during the COVID-19 pandemic in 2021. Budget Refocusing is a government policy to cope with the impact of the COVID-19 pandemic. This policy certainly has an impact on the financial performance of local government. The calculation process to measure the financial performance of local government using formulas adopted from the research and development section of the Ministry of Home Affairs as well as the Faculty of Social and Political Sciences, Gadjah Mada University, and applied in previous research to calculate financial ratios such as the local government fiscal decentralization, local government financial dependency, regional original income (PAD) effectiveness, and capital expenditure ratios. The results showed that 71.43% of local governments have financial capability in the less category, 62.86% in the moderate category, and 45.71% have a PAD effectiveness ratio in the very effective category. Moreover, the average capital expenditure ratio for the governments was found to be 11.47%.
The Impact of Commitment, Attitude, Subjective Norm and Perception of Behavioral Control on Intention to do Whistleblowing Arifia Yasmin; Asrofi Langgeng Noermansyah
MAKSIMUM 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.13.1.2023.97-102

Abstract

In institutions, the role of the whistleblower is often used to reduce the number of internal fraud that occurs, for example in goods procurement activities, asset embezzlement activities and other fraudulent activities. This research was to determine the consequence of commitment, attitude, subjective norms and perceived behavioral control on the intention to do whistle blowing in Harapan Bersama Polytechnic. This research is to make all of the information such as goods procurement to be more transparent. This research uses primary data sources obtained from distributing questionnaires to respondents, namely all employees of Harapan Bersama Polytechnic. The outcomes of this research are that there is an control of attitude variable on an intention to do the Whistle Blowing. For variable commitment, subjective norms and views of behavioral control have no effect on the aim to do the Whistle Blowing.
The Influence of Tax Service Quality and Tax Rate on Taxpayer Compliance among SMEs in Indonesia Imam Hadiwibowo; Ali Jufri; Desy Lusiyana
MAKSIMUM 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.13.1.2023.103-113

Abstract

SMEs are a form of community business to support the country's economy during the covid-19 pandemic, SMEs are the most affected businesses. This study aims to determine the level of compliance of SMEs taxpayers in terms of tax rates, quality of fiscal service, and taxpayer self assessment system. The population in this study were SMEs registered at KPP Pratama Cirebon 2. The data analysis method used is descriptive statistics using structural equation model (SEM) analysis. The research results show that there is an effect of tax rate on the self assessment system, quality of tax service on the self assessment system, there is a relationship between tax rate and quality of tax service, there is no effect of the self assessment system on taxpayer compliance, there is no effect of tax rate on taxpayer compliance, there is no influence of fiscal service quality on taxpayer compliance. The hope is that tax rate and fiscal services become important factors in increasing taxpayer compliance
Board of Commissioners and Corporate Social Responsibility Disclosure: The Role of Corporate Performance As Moderation Defriko Gusma Putra; Syailendra Eka Saputra; Puguh Setiawan; Nora Susanti; Yesmira Syamra
MAKSIMUM 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.13.1.2023.85-96

Abstract

This research has the desire to prove the role of financial performance in strengthening the relationship between the role of the board of commissioners of liquidity and CSR. Research was conducted on consumer sector companies in the Indonesian capital market. The research was carried out from 2017 – 2021. The data analysis method used is Moderating Regression Analysis (MRA). The process of statistical testing is done with the help of STATA. The result of founding independent commissioners' roles and liquidity has a positive effect on CSR disclosure, besides that company performance which functions as a moderating variable also has a positive effect on company performance. In testing the moderating effect it was found that the company's performance weakened the relationship between liquidity and CSR, while the second test found that the company's performance strengthened the board of commissioners' relationship with CSR disclosure in consumers of good companies in the Indonesian Stock Market, Theoretically, our research will contribute to the development of the concept of green accounting and governance, which of course will encourage increased corporate reputation, besides that practically our research results can be used as a policy reference for public companies in Indonesia in increasing the implementation of environmental, social and environmental responsibility values governance. 

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