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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 5 Documents
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Search results for , issue "Vol 9, No 1 (2019): Articles" : 5 Documents clear
Pengaruh Corporate Social Responsibility (CSR) Terhadap Agresivitas Pajak: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2017 Nurcahyono Nurcahyono; Ida Kristiana
MAKSIMUM Vol 9, No 1 (2019): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.9.1.2019.12-19

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) on tax aggressiveness. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2017 and the sample in this study amounted to 41 companies. Measurement of the CSR variable using dammy and based on the GRI 4.0 index, tax aggressiveness is measured by the Effective Tax Rate. The research method used in this study is multiple linear regression. The results of this study show that corporate social responsibility has a negative effect on tax aggressiveness.
Pengaruh Ukuran Perusahaan, Leverage dan Profitabilitas Terhadap Pengungkapan Tanggung Jawab Sosial Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2014-2016 Iszatun Azmi Eka Fatma
MAKSIMUM Vol 9, No 1 (2019): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.9.1.2019.1-11

Abstract

This study aims to examine the effect of company size, leverage, and profitability on social responsibility disclosure in manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2014-2016. The sample used in this study is manufacturing companies listed on the Indonesia Stock Exchange ( IDX) based on predetermined criteria. The sampling method used was purposive sampling and 153 data were selected as samples, and hypothesis testing in this study using multiple regression analysis. The results of this study indicate that the independent variable company size and leverage partially have a significant effect, but the independent variable partially profitability does not have a significant effect on social responsibility disclosure. And the test results of the coefficient of determination show a number of 0.103, this indicates that simultaneously the independent variables of company size, leverage, and profitability are able to explain the dependent variable social responsibility disclosure as much as 10.3%, while the remaining 89.7% is explained by other variables.
Analisis Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, dan Love of Money Terhadap Persepsi Etis Mahasiswa Akuntansi Mengenai Etika profesi Akuntan (Studi Kasus Pada Universitas Swasta Jurusan Akuntansi Kota Semarang) Laila Mangiskar
MAKSIMUM Vol 9, No 1 (2019): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.9.1.2019.20-28

Abstract

Abstract____________________________________________________________This research was conducted to determine: (1) the effect of emotional intelligence on the ethical perceptions of accounting students regarding the professional ethics of accountants; (2) The Effect of Spiritual Intelligence on the Ethical Perceptions of Accounting Students Regarding Accountants' Professional Ethics; (3) The Effect of Love of Money on the Ethical Perceptions of Accounting Students Regarding Accountants' Professional Ethics; (4) The simultaneous influence of Emotional Intelligence, Spiritual Intelligence and Love of Miney on Accounting Students 'Ethical Perceptions of Accountants' Professional Ethics. The population in this study were accounting students at the University of Semarang, Sultan Agung Islamic University, Stikubank University, Soegijapranata Catholic University and Dian Nuswantoro University. The sample in this study were 95 respondents. The prerequisite test includes normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. The data analysis technique used to test the hypothesis is multiple linear regression analysis. The results showed that partially Emotional Intelligence had a positive and significant effect on the Ethical Perceptions of Accounting Students Regarding the Professional Ethics of Accountants as evidenced by the regression coefficient value showing the direction of the positive relationship of 0.085 and the sig value of 0.000 <0.050; Spiritual Intelligence has a positive and significant effect on the Ethical Perceptions of Accounting Students Regarding Accountants' Professional Ethics as evidenced by the regression coefficient which shows the direction of the positive relationship of 0.100 and the sig value of 0.000 <0.050; Love of Money has a negative and significant effect on the Ethical Perceptions of Accounting Students Regarding Accountants' Professional Ethics as evidenced by the regression coefficient value which shows the direction of the negative relationship of -0.030 and the sig value of 0.004 <0.050; Emotional Intelligence, Spiritual Intelligence and Love of Money simultaneously influence the Ethical Perceptions of Accounting Students Regarding Accountant Professional Ethics as evidenced by the value of Fcount is greater than Ftable, namely 14.243> 2.70 and a significance value of 0.000 <0.050. 
Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Aparat Pemerintah Dengan Komitmen Organisasi, Budaya Organisasi, dan Desentralisasi Sebagai Variabel Moderasi EKA BUDI SETYANINGTYAS
MAKSIMUM Vol 9, No 1 (2019): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.9.1.2019.29-39

Abstract

This study aims to examine the effect of budgetary participation on the performance of local government officials with organizational commitment, organizational culture, and decentralization as moderating variables at the Central Java Province Industry and Trade Office. The sample in this study were structural employees of the Dinperindag who were involved in the budget preparation process. The sampling method in this research is purposive sampling. The number of samples used was 47 respondents from 291 structural officials in the Dinperindag of Central Java province. The data validity test used Pearson Product Moment correlation test, while the reliability test used Cronbach Alpha. The data analysis technique used is simple and multiple regression analysis. The results of this study indicate that budgetary participation has a positive effect on the performance of local government officials as evidenced by the t value greater than the t table (3.574> 1.690) and a significance value (0.001 <0.05). Organizational commitment has a positive effect on the relationship between budgeting participation and the performance of local government officials, while organizational culture and decentralization have no effect on the relationship between budgetary participation and the performance of local government officials
Pengaruh Kepemilikan Institusional, Dewan Komisaris Independen dan Komite Audit Terhadap Penghindaran Pajak (Tax Avoidance) pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016 Noor Mita Dewi
MAKSIMUM Vol 9, No 1 (2019): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.9.1.2019.40-51

Abstract

This study aims to predict empirical evidence regarding the effect of institutional ownership, independent boards and audit committees partially or simultaneously on tax avoidance in banking companies listed on the Indonesia Stock Exchange for the period 2012 - 2016. Based on this, this study takes the title " The Influence of Institutional Ownership, the Independent Board of Commissioners and the Audit Committee on Tax Avoidance in Banking Companies listed on the Indonesia Stock Exchange for the Period 2012 - 2016 ". The selected population of all banking companies listed on the Indonesia Stock Exchange for the period 2012 - 2016. The sampling method used in this study is the cluster sampling method, which is a form of purposive sampling by taking a predetermined sample based on the aims and objectives of the study, which obtained 115 samples from banking companies. The data used are secondary data with linear regression data analysis. Based on the research results, it is known that institutional ownership has a positive and significant effect on tax avoidance in banking companies listed on the Indonesia Stock Exchange for the period 2012 - 2016 so that the hypothesis is accepted. The independent board of commissioners has a positive and significant effect on tax avoidance in banking companies listed on the Indonesia Stock Exchange for the period 2012 - 2016 so that the hypothesis is accepted. The audit committee has no significant effect on tax avoidance in banking companies listed on the Indonesia Stock Exchange for the period 2012 - 2016, so the hypothesis is rejected. Institutional ownership, independent board of commissioners and audit committee have a positive and significant effect on tax avoidance in banking companies listed on the Indonesia Stock Exchange for the period 2012 - 2016 so that the hypothesis is accepted.

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