Media Akuntansi dan Perpajakan Indonesia (MAPI)最新文献

PENGARUH PENERAPAN GREEN ACCOUNTING MELALUI PROFITABILITAS SEBAGAI VARIABEL MEDIASI TERHADAP NILAI PERUSAHAAN 通过盈利能力作为中介变量对公司价值的管理影响，绿色会计应用的影响

Media Akuntansi dan Perpajakan Indonesia (MAPI) Pub Date : 2023-09-11 DOI: 10.37715/mapi.v5i1.4164

Ardini Sevilla Ekawati

引用次数: 0

PENGARUH LIKUIDITAS, PROFITABILITAS, SOLVABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN LQ45 流动性、盈利能力、偿债能力和股息对LQ45公司股价的影响

Media Akuntansi dan Perpajakan Indonesia (MAPI) Pub Date : 2023-09-11 DOI: 10.37715/mapi.v5i1.4163

Virgin Ayu Fera Dahliawati, Yuli Kurniawati, Wulandari Harjanti

{"title":"PENGARUH LIKUIDITAS, PROFITABILITAS, SOLVABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN LQ45","authors":"Virgin Ayu Fera Dahliawati, Yuli Kurniawati, Wulandari Harjanti","doi":"10.37715/mapi.v5i1.4163","DOIUrl":"https://doi.org/10.37715/mapi.v5i1.4163","url":null,"abstract":"The era of industrial revolution 4.0 drives the competition among companies to be more aggressive. Companies are competing to increase the valuation in order to draw investor’s attention. Based on that situation, a research is conducted aiming to examine whether or not liquidity, profitability, solvability, and dividend policy are influential toward the stock price in LQ45’s indexed company that is listed in Indonesian Stock Market (BEI). This research uses secondary data which is an annual report published in the official website of BEI. The sampling technique used is purposive sampling method which collects 105 companies for the last 3 years. The secondary data is measured using the ratio of CR, ROA, DER, and DPR which is then processed with SmartPLS software and analyzed using multiple linear regression by utilizing t test and F test to seek result based on the problem formulation. Results show that the significance value of probability is 0.009 meaning that profitability influences positively and significantly towards the stock price in LQ45 list of BEI. Meanwhile, the significance value of liquidity is 0.634, solvability is 0.417, and the dividend policy is 0.757 which means that liquidity, solvability, and dividend policy do not influence the LQ45 stock price in Indonesian Stock Market (BEI).","PeriodicalId":482023,"journal":{"name":"Media Akuntansi dan Perpajakan Indonesia (MAPI)","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135984333","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP PENGHINDARAN PAJAK SEBELUM DAN SAAT PANDEMI COVID-19 盈利能力和偿付能力对COVID-19大流行前后逃税的影响

Media Akuntansi dan Perpajakan Indonesia (MAPI) Pub Date : 2023-09-11 DOI: 10.37715/mapi.v5i1.4167

Jeremy Swandhana, Eko Budi Santoso

{"title":"PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP PENGHINDARAN PAJAK SEBELUM DAN SAAT PANDEMI COVID-19","authors":"Jeremy Swandhana, Eko Budi Santoso","doi":"10.37715/mapi.v5i1.4167","DOIUrl":"https://doi.org/10.37715/mapi.v5i1.4167","url":null,"abstract":"This study aims to examine the effect of Profitability and solvability on tax avoidance in LQ-45 companies before and during the Covid19 pandemic. The observations used a total of 152 as different test observations and 75 as influence test observations before Covid-19 and 72 as influence test observations during Covid-19, these observations were carried out using the purposive sampling method for sampling and data. The analysis used is multiple linear regression analysis and independent sample t-test analysis. The independent variables used are profitability and solvency then the dependent variable is tax avoidance with size and PPE control variables while for the independent sample t-test using tax avoidance variables. The results of the F test show that the regression model is feasible to use, while the results of the t-test analysis show that the profitability variable has a significant positive effect on tax evasion on both phenomena before and during Covid-19, while solvency has no effect on both phenomena before and during Covid-19, for test results difference shows F which is not significant, meaning that there is no difference before and during Covid-19. So it can be concluded that profitability affects tax evasion in a positive direction and solvency does not affect tax evasion with different test results which state that there is no difference in behavior tax evasion before and during Covid–19.","PeriodicalId":482023,"journal":{"name":"Media Akuntansi dan Perpajakan Indonesia (MAPI)","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135981409","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH FINANCIAL LITERACY DAN FINANCIAL ATTITUDE TERHADAP PERILAKU PERENCANAAN KEUANGAN MASA PENSIUN PADA GENERASI SANDWICH DI SURABAYA 金融知识和金融态度对泗水三明治一代养老金规划行为的影响

Media Akuntansi dan Perpajakan Indonesia (MAPI) Pub Date : 2023-09-11 DOI: 10.37715/mapi.v5i1.4165

Jennifer Tabita, Maria Asumpta Evi Marlina

{"title":"PENGARUH FINANCIAL LITERACY DAN FINANCIAL ATTITUDE TERHADAP PERILAKU PERENCANAAN KEUANGAN MASA PENSIUN PADA GENERASI SANDWICH DI SURABAYA","authors":"Jennifer Tabita, Maria Asumpta Evi Marlina","doi":"10.37715/mapi.v5i1.4165","DOIUrl":"https://doi.org/10.37715/mapi.v5i1.4165","url":null,"abstract":"Along with the times, a new generation emerged which became a problem in the world, namely the sandwich generation. One of the factors causing the emergence of the sandwich generation is the failure in financial planning and management for retirement in the previous generation. This study aims to examine the effect of financial literacy and financial attitude on retirement financial planning behavior. The respondents were 100 people of the sandwich generation in Surabaya who were taken by purposive sampling method. The analysis used is multiple regression analysis. The independent variables are financial literacy and financial attitude, while the dependent variable is retirement financial planning behavior. The results of the F test indicate that the regression model used in the study is declared feasible. The results of the t-test analysis show that the variables of financial literacy and financial attitude partially have a significant positive effect on the retirement financial planning behavior of the sandwich generation in Surabaya. So it can be concluded that if each financial literacy and financial attitude are getting better, they will be able to improve financial planning behavior in retirement.","PeriodicalId":482023,"journal":{"name":"Media Akuntansi dan Perpajakan Indonesia (MAPI)","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135981553","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

APAKAH PENGUNGKAPAN CSR, KEPUTUSAN INVESTASI, DAN UKURAN PERUSAHAAN MERUPAKAN FAKTOR DETERMINAN NILAI PERUSAHAAN? 公司披露、投资决策和规模是否构成企业价值决定因素?

Media Akuntansi dan Perpajakan Indonesia (MAPI) Pub Date : 2023-09-11 DOI: 10.37715/mapi.v5i1.4166

Clarissa Nadine Limanda, Luky Patricia Widianingsih

引用次数: 0