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Abbas, Dirvi Surya
Faculty Of Economic & Business, Universitas Muhammadiyah Tangerang, Tangerang City, Banten, Indonesia
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PENGARUH KEPEMILIKAN ASING, UKURAN PERUSAHAAN, LEVERAGE,DAN BEBAN PAJAK TERHADAP TRANSFER PRICING Nadiah Adilah; Dirvi Surya Abbas; Imam Hidayat; Budi Rohmansyah
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.120

Abstract

The purpose of this study was to determine the effect of foreign ownership, firm size, leverage and profitability on transfer pricing, empirical studies of mining companies listed on the Indonesia Stock Exchange (IDX). The period used in this study is 5 (five) years, starting from 2017 - 2021.This study uses a quantitative approach. The population in this study is 44 mining companies listed on the Indonesia Stock Exchange. The sampling technique used is Purpoisve Sampling. Based on the predetermined criteria obtained 9 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is panel data regression analysis.The results showed that simultaneously. Foreign Ownership, Company Size, Leverage and Tax Burden together have an effect on Transfer Pricing. Partially Company Size has a negative effect on Transfer Pricing, while Foreign Ownership, Leverage has no effect on Transfer Pricing. But the tax burden has an effect on transfer pricing.
Pengaruh Environmental Perfomance dan Corporate Social Perfomance Terhadap Economic Perfomance Imma Maharani Fitriah; Dirvi Surya Abbas; Wati Yarahmah
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1268

Abstract

The purpose of this study is to determine the effect of Environmental Perfomance and Corporate Social Perfomance on Economis Perfomance in the Manufacturing companies listed on the Indonesia Stock Exchange. The research time period used is 2016-2021 period. The population of this study includes all companies listed on the Indonesia Stock Exchange for the period 2016-2021. The sampling technique used was the Non Probability Sampling technique. Based on the predetermined criteria obtained 11 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 9.0 data processing program. The result of the study show that Environmental Perfomance has an effect on Economic Perfomance. Corporate Social Perfomance has no effect on Economic Perfomance.
Pengaruh Tunneling Incentive, Bonus Mechanism, dan Debt Covenant Terhadap Transfer Pricing Shalsabila Herman; Dirvi Surya Abbas; Hamdani Hamdani
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1269

Abstract

The purpose of this study is to determine the effect of tunneling incentive, bonus mechanism and debt covenant on transfer pricing in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2016-2020. The sampling technique uses purposive sampling technique. Based on the established criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that Bonus Mechanism and Debt Covenant have no effect on Transfer Pricing, Tunneling Incentive has no influence on Transfer Pricing.
Pengaruh Enterprise Risk Management, dan Likuiditas Terhadap Economic Performance Nur ‘Aini Qurrota A’yun; Dirvi Surya Abbas; Kimsen Kimsen
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1270

Abstract

The purpose of this study is to determine the effect of enterprise risk management, and liquidity on economic performance. The study is time period used was 5 years, namely the 2017-2021 period. The population of this study includes all food and beverages sector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-20201 period. The sampling technique uses purposive sampling technique. Based on the predetermined criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The analytical method used is panel data regression analysis using Eviews 9. The results showed that variables enterprise risk management had a positive impact on economic performance, while the liquidity variable do not affect economic performance.
Pengaruh Intellectual Capital, Good Corporate Governance dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dewi Rahmawati; Dirvi Surya Abbas; Djenny Sasmita
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1271

Abstract

The purpose of this study was yo determine the effect of Intellectual Capital, Good Corporate Governance and Firm Size on Value of the Firm in manufacturing companies listed on the Indonesia Stock Exchange. The time period used is 4 years, from 2018-2021. The populations of this study includes all manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2021 with total 194 companies and a sample of 39 companies was obtained with purposive sampling method. The number of observation data is 156 data. The type of data used is secondary data. The method of data analysis in this research is panel data regression using Eviews 12 program. The result of this study showed that Intellectual Capital has a positive effect. Good Corporate Governance has no effect and Firm Size has a negavite effect on Value of the Firm.
Pengaruh Book Tax Difference dan Volatilitas Penjualan Terhadap Persistensi Laba Farah Fauziah; Dirvi Surya Abbas; Imas Kismanah
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1272

Abstract

This research aims to determine the effect of Book Tax Difference, Sales Volatility on Profit Persistence. This research uses a sample of food and beverage companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The data used in this research is secondary data. The data obtained and collected is then processed using the EViews 12 application.
PENGARUH TAX MINIMIZATION DAN AUDIT TENURE TERHADAP TRANSFER PRICING DENGAN FIRM SIZE SEBAGAI VARIBEL PEMODERASI Ardiyanti, Anita; Dirvi Surya Abbas; Nur Amanah Yulianti; Adelia Zulfa Marshanda; Putri, Wulia Sabrina
Jurnal Riset Akuntansi Politala Vol 8 No 1 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i1.443

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh tax minimization dan audit tenure terhadap transfer pricing dengan firm size sebagai variabel pemoderasi yang dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2017-2021. Sampel yang digunakan dalam penelitian ini dipilih menggunakan metode purposive sampling berdasarkan beberapa kriteria yang sudah ditentukan dan menghasilkan 23 sampel perusahaan dengan 115 data observasi. Metode analisis data menggunakan analisis regresi data panel yang diuji menggunakan software Eviews 12. Metode pengujian hipotesis menggunakan tingkat signifikansi sebesar 5%. Hasil penelitian menunjukkan bahwa hanya variabel audit tenure yang terbukti berpengaruh negatif terhadap keputusan perusahaan dalam melakukan praktik transfer pricing, sedangkan variabel tax minimization tidak berpengaruh terhadap keputusan perusahaan dalam melakukan praktik transfer pricing. Firm size mampu menurunkan pengaruh audit tenure terhadap transfer pricing. Firm size tidak mampu memoderasi pengaruh tax minimization terhadap transfer pricing. Kata Kunci : Tax Minimization, Audit Tenure, Firm Size, Transfer Pricing
Corporate Social Responsibility: Hasil Review Bibliometrik dan agenda penelitian di masa datang Abbas, Dirvi Surya
JURNAL RISET AKUNTANSI TIRTAYASA Vol 9, No 2 (2024): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v9i2.28503

Abstract

This study uses bibliographic analysis to create a comprehensive research mapping on corporate social responsibility disclosure. Based on the Google Scholar and Scopus indexes from 2014 to 2023, this study analyzes the number of citations, publication trends, author collaborations, trending titles, trending author keywords, trending summaries, and countries of publication on corporate social responsibility disclosure, investigating changes in key factors, and investigating changes in key factors. research developments, and future research. This study uses a bibliometric analysis method. The research sample used was 1,500 articles using the keyword "Corporate Social Responsibility Disclosure". The articles used were sourced from journals indexed by Google Scholar and Scopus in 2014-2023, with the help of Publish or Perish (PoP) software. This bibliometric analysis uses VOSviewer (VV). The most citations according to statistics were in 2015, with a total of 976 citations. Related to publication trends, the least number of papers was published in 2016, which was 100 papers. The term 'Corporate Social Responsibility' is the most widely used keyword in this article. Corporate Social Responsibility Articles. There are three countries that associate Corporate Social Responsibility Disclosure with this study: 1) China, 2) America, and 3) Europe. The co-occurrence network visualization explains the network or relationship from one term to another in research in the field of Corporate Social Responsibility Disclosure for the period 2014-2023. The overlay visual represents keywords that indicate the year of publication, while the density visualization indicates research on a topic that is still very broad to be studied. The findings of this study indicate that it is important to be able to recognize the approaches and theories behind the development of Corporate Social Responsibility Disclosure in order to be able to determine the gradual nature of the aspects involved in it. This article calls for greater engagement among academics and researchers of Corporate Social Responsibility Disclosure to more explicitly consider how their research can contribute to the understanding of Corporate Social Responsibility. The limitation of this study is that it only uses the observation years 2016-2023. Further researchers are expected to be able to add observation years. In addition, this study has not explored the application of the literature used; Therefore, further researchers should develop this literature review with the help of other applications, such as Bliblioshiny or R
Pengaruh Financial Distress dan Pergantian Manajemen Terhadap Auditor Switching Lutfiah Airlangga Putri; Dirvi Surya Abbas
Prosiding Vol 4 (2022): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was aims to determine the effect of financial distress and management switching against auditor switching at mining companies listing on Indonesia stock exchange. Purposive sampling used for this research, there are 14 companies with 6 accounting period that meet the criteria in this study. The result simultaneously that financial distress and management switching have a positive effect on auditor switching. Financial distress have no significant effect on auditor switching and management switching have significant effect on auditor switching
Pengaruh Mekanisme Corporate Governance Dan Kualitas Audit Terhadap Integritas Laporan Keuangan Rhika Cahyaningtyas; Dirvi Surya Abbas
Prosiding Vol 4 (2022): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research the effect of corporate governance mechanisms and quality audit of the integrity of financial statements. The research population is 164 manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. Based on the purposive sampling method, 26 manufacturing companies that listed on the Indonesia Stock Exchange (IDX) in 2014-2018 as a sample research and a total sample of 130. The data were selected from the company's annual report and analysed using multiple linear regression. Integrity measurement financial statements using conservatism. The results of the study show that managerial ownership and institutional ownership have a positive effect to the integrity of financial statements. Independent commissioners, audit committees, and audit quality has no effect on the integrity of the financial statements
Co-Authors Abda Abda Abduh Hafizh Rabbani Abdul Rauf Abdul Rauf Abdurrosyid Adelia Eka Resimasari Adelia Zulfa Marshanda Aditya Prayoga Adristi Eka Putri Ahmad Jayanih Ahmad Jayanih Ahmad Pebrian Ahmad Saefudin Ahmad Zaki Ahmad Zaki Ahmad Zaki Mubbarok Ahmad Zaki Mubbarok Aisya Mauliadiana Aisyah Rahmawati Aisyah Rahmawati Alfia Nur Azizah Ali Kusuma Wardhana Alifah Fauzi Alimah Tamira Alvina Anggraini Alya Melsa Luna Amelia, Siti Nur Anam, Chaerul Andriani, Rosedian Anggi Aprilia Anggi Wahyuni Nasution Anif Yanuar Anif Yanuar Y.I Anis Viona Anisa Anisa Anisa Fu’adiyah Anita Ardiyanti Anjar Prianti Annisa Isabela Aprilia Maharani Firdousy Aprilliani Tri Wiyanti Aprilliani Tri Wiyanti Ardiyanti, Anita Arian Firmansyah Arian Firmansyah Arnetta Valencia Qoys Arry Eksandy Asri Fitri Annisa Atika Meliana Putri Ayu Arifiani Nurfajri Bagas saputra Baitika Ayu Lestari BASUKI Basuki Basuki , Basuki Basuki BASUKI BASUKI Beby Ratna Sari Bella Nadiyah Putri Budi Rohmansyah Cahya sinta sari Cahya sinta sari Carisa Dea Ananda Carissa Azka Pramatya Chaerul Anam Chantika Nurfitriani Chika Amanda Choirunnisa, Tarisa Adinda Cindi Furwati Citra Kharisma Putri Tias Daniel Rahandri Daniel Rahandri Daniel Rahandri Danty Aulia Rachmi Dela Yulia Dela Yulia Denna Aprilla Ardiyanti Denna Aprilla Ardiyanti Desi Mardania Desi Rahmawati Devina Ika Dewi Aprianti DEWI NOVITA SARI Dewi Rachmania Dewi Rachmania Dewi Rachmania Dewi Rachmania DEWI RAHMAWATI Dewi, Siti Ratna Dina Fransiska Djenny Sasmita Djenny Sasmita Dwicahyani, Rizka Meri Dylana Pricillia Anatasya Dzikrullah, Faiz Efta Widiyah Elissa Putri Rosalia Elsa Audia Utami Elvina Sephia Hardiyanti Elvina Shepia Hardianti Elvira Oktaviani Endang Wahyuni Eni Nuraeni Epekele Wisdom Ersa Amanda Maulida Faiz Dzikrullah Fani Apriliyani Fani Apriliyani Farah Fauziah Fauzia, Elsa Febry Valentina Fenny Setyawati Fina Septa Helennia Gadis Ayu Rizky Darmala Geo Putri Hafira Isnain Hafira Isnain Hakim, Mohamad Zulman Hamdani . Hamdani Hamdani Hamdani Hamdani Hamdani Hamdani Hanifah Muzhaffirah HANIFAH NADA SAUSANTI Helmi Yazid Hesty Erviani Zulaccha Hesty Erviani Zulaecha Hesty Erviani Zulaecha Hesty Erviani Zulaecha Hesty Erviani Zulaecha Hesty Ervianni Zulaecha Hidaya, Imam Hilda Nur Awaliah Husna Darra Sarra Hustna Dara Sarra Ibnu Fajar Saleh Ichwan Syahrul Gunawan Ihsanuddin, Mokhammad Iin Alfhadillah Ilham Dermawan Rusmiati Imam Hidayat Imas Kismanah Imas Kismanah Imas Nurhafifah Imelda Dwi Apriliani Imma Maharani Fitriah Immawati, Siti Asriah Inayah, Lailatul Indalisti Indalisti Indra Gunawan Siregar Indriani Nour Fitriana Intan Fauziah Irdawati Irdawati Irfan Fadholi Putra Ismail Ismail ISMAIL SYAM Isnaeni Rizkita Putri Iwan Setiadi Izdahara Afrina Izdahara Afrina Januar Eky Pambudi Januar Eky Pambudy January Eky Pambudi Jayanih, Ahmad Karmila, Dinar Khalimatussyadiyah, Firda Kimsen Kimsen Kimsen Kimsen kismanah, imas Kunah, Kunah Kurniawati, May Mulan Kusdianto, Kusdianto Lauw Tjun Tjun Lestari, Widya Ayu Lia Anggraini Lindeawati, Putri Lutfiah Airlangga Putri Luthfi Setyo Maharani Lutvia Istiqomah Lutvia Istiqomah Magdalena, Crhista Mairiza Selvia mas Kismanah Maulana Yusuf Aji Wibowo Mega Fatimah Rosana Melin Fitryani Melin Fitryani Mellani Devita Putri Mellani Devita Putri Mia Novianti Mikrad mikrad Moh Khoirul Anam Mohamad Adrian Agus Pratama Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohammad Zulman Hakim Mohammad Zulman Hakim Mokhammad Ihsanuddin Mudi Susilo Muhamad Noval Aditia Muhamad Rafli Muhamad Rafly Herdiansyah Muhamad Rafly Herdiansyah Muhamad Sirojudin Muhammad Fallah Muhammad Farhan Muchtar Muhammad Farhan Muchtar muhammad fikri Muhammad Ikhlasul Muhammad Ikhlasul Muhammad Rifai Muhammad Rizky Ariyanto Muhammad Taqi MULYADI Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyasari, Windu Munawar Muchlish Murniadi, Murniadi Mutia Khalisah Nabilla Faradhillah Nabilla Qomaria Nadia Larasati Nadiah Adilah Nadiah Adilah Nadiatul Fiqriyah Nadiatun Masleha Nanda Syifa Kamilah Nela Dharmayanti Nindhy Sellyna Pratiwi Noorkartina Mohamad Nur Amanah Yulianti Nur Istianah Nur ‘Aini Qurrota A’yun Nurafifah Nurafifah Nuraini Nuraini Nurfitriani, Chantika Nurhuda, Hengki Nurmala Dewi Nurul Adibah Nurul Rahmawati Ogi Nur Saputra Pakpahan, Ramses Pambudi, Januar Eky Priadini, Dhesty Priyo Susilo Puput Patmawati Purba, Fany Dewi Irma Putri Marliana Nuril Azmi Putri, Ardiana Salsabila Putri, Jesika Putri, Wulia Sabrina Rahandri, Daniel RAHAYU ALPIANI Ramadhani, Anindya Ramdanu Nugroho Rara Andini Ratih Khoirotun Nisa Reni Anggraeni Reni Anggraeni Renita Yulian Rhika Cahyaningtyas Riani , Alin Riesta Ayu Delia Riesta Ayu Delia Rijal Junaedi Rino Wahyudi Riri Trinanda Risa Risyani Riska Dwi Amelia Riska Kartika Sari Riyana Eka Sapitri Riyana Eka Sapitri Rizki Amelia Rizki Bella Andhika Siregar Rohmansyah, Budi Romdona, Siti Roni Rustandi Rosdwiana Putri Dewi RR. Ella Evrita Hestiandari Rudi Zulfikar Rusmiati Rusmiati Saad, Asni Sadenah Berlin Saleman Hardi Yahawi Salsabila Saifana Samino Hendrianto Samino Hendrianto Samino Hendriyanto Samino Hendriyanto SANI FATIKA Sarah Nurjanah Sari Yulyanti Sari, Petty Aprilia Sari, Riski Ulan Sasa Suratman Saskia Imelda Savera Wulan Pratiwi Savira Yenita Sari Seleman Hardi Yahawi Seleman Hardi Yahawi Selmha Bella Arvhiari Selvy Aprilianti Septi Ludianah Septian Tri Putra Setiawan, Miyah Maulidah Shalsabila Herman Shinta Aditia Putri Shufi Muhammad Mushab Mujaddidi sigit budi santoso Sigit Budi Santoso Silvia Anggraeni, Diva Siregar, Indra Gunawan Siregar, Indra Gunawan Siroj Tholibin Siti Fatimah Siti Fazriani Siti Fazriani Siti Munajah Siti Nurjanah Siti Nursiah Siti Rahmah Nuraini Siti Salamah Siti Salamah Sonia Nadia Muslimah Sonia Nadia Muslimah Sri Wahyuni Sriyanto Sriyanto Sudarmanto, Eko Suparman Suparman Susilawati Susilawati Susilawati, Susilawati Sustari Alamsyah Sustari Alamsyah Sutardji Sutardji Syifa Rustianti Nurhasanah Syukron Makmun, Syukron Tafkiyatul Cindy Aulia Taqi, Muhamad Tiara Devianti Tita Agustianingrum Triana Zuhrotun Aulia Triana Zuhrotun Aulia Tristianti Muzayana Tubagus Ismail Ubay Dillah Ulfiah, Ulfiah Umaroh, Ameliani Zeila Umi Masruroh Utami, Gayatri Utami, Salma Nur Viga Ardhinata Virania Aulia Wati Yarahmah Wati Yaramah Watiyarrahmah Watiyarrahmah Wibowo, Maharani Nur Restu Widiyah, Efta Widya Cahyani Wibisono Winda Mulyani Winda Ningsih Winda Rosa Permatasari Wulida, Scherly Vigid Yani, Sari Putri Yaramah, Wati Yolanda Ernawanto Yuliani Fadillah Azzahra Yuniarti Yuniarti Yusniar, Vrisca Zakia, Siti Zanida Amelia Mahmud Zulfa Aryani Karimah