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All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi MEDIA BISNIS
Yulius Kurnia Susanto
Sekolah Tinggi Ilmu Ekonomi Trisakti
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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EARNINGS MANAGEMENT: EVALUATION OF AUDIT COMMITTEE ACTIVITY IN INDONESIA Yulius Kurnia Susanto; Kevin Edrick Yangrico
SUBSTANSI Vol 4 No 1 (2020)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.533 KB) | DOI: 10.35837/subs.v4i1.837

Abstract

The paper is intended to provide evidence of the effect audit committee meeting, attendance meeting, size, appointment, audit quality, managerial ownership, firm size, leverage, profitability, operating cash flow and sales growth on earnings management. The population of the paper are public non financial companies from 2016 to 2018. The paper uses 85 samples selected through purposive sampling method, hence amounting to 255 firm year. The result indicates that audit committee size, managerial ownership, firm size, leverage, profitability, operating cash flow and sales growth statisticall influenced earnings management. Audit committee meeting, attendance meeting, appointment and audit quality have no influence toward earnings management. Audit committee size positively influenced earnings management by ineffeciency while they doing their task to monitor mangement when it is too large. Mangerial ownership positively influenced earnings management because manager have their self interest to get more return from their ownership. Firm size negatively influenced earnings management because larger the firm, more sophisticated control system to monitor management. Leverage positively influenced earnings management by distort financial statement to avoid from debt covenant violation. Profitability positively influenced earnings management by avoiding higher tax charges when company have higher profitability. Operating cash flow negatively influenced earnings management because smaller the entity’s cash inflow will give a bad signal to investor. Lastly, sales growth positively influenced earnings management because of management intention to get bigger bonus.
Faktor-Faktor yang mempengaruhi Minat Investasi Mahasiswa di Pasar Modal Gabriella Lioera; Yulius Kurnia Susanto; Dicky Supriatna
Media Bisnis Vol. 14 No. 2 (2022): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v14i2.1665

Abstract

The purpose of this study was to determine the effect of expected return, self efficacy, perceive risk, subjective norms, perceived behavior control, and investment / transaction attitude on investment intention, especially students. The data used in this study are primary data collected from questioner that involve 383 respondents which are active students from various majors in West Jakarta who have an Investment Gallery on their college. Data analysis used multiple linear regression using Statistical Package for Social Science (SPSS). The result shows that expected return, self efficacy, perceive risk, subjective norms, and investment attitude have a significant effect to determine the investment intention. Meanwhile, perceived behavior control doesn’t affect investment intention in students.
Corporate Governance and Transfer Pricing Sophie Louis Laurent Andia; Yulius Kurnia Susanto
Media Bisnis Vol. 15 No. 1 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i1.2237

Abstract

The purpose of this research is to present also state the evidence empirically regarding the effect of, audit quality, multinationality, foreign ownership, tax avoidance, bonus mechanism, debt covenant, tunneling incentive, and company size on transfer pricing. The data collected in this research is Manufacutring Company that listed in Indonesia Stock Exchange (IDX) from period 2019 to 2021. The purposive sampling method is used in this research as the based to determine the result of samples with 55 companies are selected out of 168 companies data from period 2019 to 2021. The data were executed and analyzed by multiple linear regression method. The result of research showed that multinationality and foreign ownership have an effect to transfer pricing. Other than that audit quality, tax avoidance, bonus mechanism, debt covenant, tunneling incentive, and company size have not influence on transfer pricing. Multinational companies and owned by foreign parties tend to have stricter supervision so that the probability of transfer pricing is low.
Co-Authors Gabriella Lioera Kevin Edrick Yangrico Sophie Louis Laurent Andia SUPRIATNA, DICKY