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All Journal Jurnal Akuntansi dan Pajak JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal Bisnis dan Kewirausahaan Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Akuntansi Kontemporer
Suseno, Agus Endrianto
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN TRANSFER PRICING PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2011-2014 Rahajeng, Dhamar Anggia; Hariyanti, Widi; Suseno, Agus Endrianto
Jurnal Bisnis dan Kewirausahaan Vol 12 No 1 (2019): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.927 KB) | DOI: 10.31001/jbk.v12i1.1013

Abstract

He purpose of this study was to examine the effect of taxes, bonus scheme, and foreign ownership in the transfer pricing decisions on manufacturing companies in Indonesia Stock Exchange in 2011-2014. Transfer pricing is defined as a special sale price that is used in exchange of interdivisional to record the revenue division division seller and buyer costs. The data used in this study is a secondary archival data. Data obtained from the manufacturing company's annual reports (2011-2014) sourced from www.idx.co.id. The hypothesis in this study were tested using binary logistic regression analysis. The population in this study were 130 companies listed on the Stock Exchange in 2011-2014. Based on purposive sampling method, samples obtained as many as 33 companies.The results of data processing can be concluded as follows: there is the influence of variable tax bonus scheme, and foreign ownership in the variable transfer pricing with the value of coefficient of determination of 18.4% which reflects the variation of tax bonus scheme, and foreign ownership in influencing the decision of transfer pricing. The tax effects and bonus scheme was also statistically significant influence transfer pricing, with a significance level of each of 0.035 and 0.046 were less than 0.05. Foreign ownership in the variable does not significantly affect the transfer pricing decisions with significant value for 0.437 is well above 0.05. The findings provide an opportunity for further research to examine the effect of any other variable of the transfer pricing decisions.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010 - 2014 Bakung, Yosua Sumekara Himba; Hariyanti, Widi; Suseno, Agus Endrianto
Jurnal Bisnis dan Kewirausahaan Vol 12 No 1 (2019): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.524 KB) | DOI: 10.31001/jbk.v12i1.1015

Abstract

This research aims to examining factors that affect stock returns. The dependent variable used in this study is stock returns. Independent variables used in this study is Economic Value Added (EVA), Operating cash flow, Residual Income, Earnings, Operating Leverage, dan Market Value Added (MVA). The population in this research is manufacturing companies listed in Indonesia Stock Exchange 2010-2014. The sample in this study is 21 companies selected by using purposive sampling method. This study used multiple linear regression analysis as an analytical tool. The results showed that H1 Economic Value Added ( EVA ) had no significant effect on stock returns . H2 Operating Cash Flow is not a significant effect on stock returns . H4 Earnings significant effect on stock returns . H5 Operating Leverage no significant effect on stock returns . H6 Market Value Added ( MVA ) had no significant effect on stock returns.
PENGARUH MANAJEMEN LABA DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Sari, Handini Narati; Astuti, Titiek Puji; Suseno, Agus Endrianto
Jurnal Akuntansi Kontemporer Vol. 10 No. 1 (2018)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v10i1.2193

Abstract

The purpose of this study proves empirically the influence of earnings management and dividend policy on firm value. The earnings management variable is measured through a discretionary accrual using the modified Jones model, whereas the dividend policy is measured through the dividend payout ratio. This study also uses control variables such as leverage, profitability and firm size. The type of this research is comparative causal that explains the causal hypothesis between the variables. The population of this research includes all companies listed on the Indonesia Stock Exchange. The method to get samples used purposive sampling. Based on purposive sampling method, there are 79 companies meeting the criterias. Research period for 5 years, it is started from 2012 to 2016, so total sample used in this research as much as 395. This research uses panel data which applied with Eviews verse 9. The results showed that the independent variables and control variables have a significant influence on firm value except earnings management. The dividend policy has a positive effect. Control variables of leverage and profitability have a positive effect while firm size has a negative effect on firm value. The value of adjusted R squared is 82%. This can be interpreted that the independent variables are able to explain well the dependent variable
PENGARUH PERENCANAAN PAJAK. ASET PAJAK TANGGUHAN, DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA 2017 - 2020 Juliani, Juliani; Astuti, Titiek Puji; Suseno, Agus Endrianto
Jurnal Akuntansi dan Pajak Vol. 24 No. 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

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

Abstract

This study aims to examine tax planning, deferred tax assets, deferred tax expense on earnings management. The type of research used is quantitative with secondary data taken from the IDX. The analytical method used is panel data regression analysis with Eviews9 software. The population of this study uses manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 – 2020. The research sample uses the purposive sampling method so that a total of 158 company data are obtained. The results of research testing have a conclusion that tax planning has a negative effect on earnings management. Deferred tax assets have a positive effect on earnings management. Deferred tax expense has a positive effect on earnings management. Keywords : Tax Planning, Deferred Tax Assets, Deferred Tax Expense, Earnings Management
Financial Performance in Banking: Does Good Corporate Governance Play A Role? Suseno, Agus Endrianto; Novitasari, Bela Ayu; Harjito, Yunus
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 1 (2025): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i1.2398

Abstract

The objective of this study is to examine how sound corporate governance affects banks' financial performance. The variables of the board of commissioners, directors, audit committee, management ownership, and institutional ownership are used as stand-ins for good corporate governance (GCG). The study's population consists of 46 banking businesses that are listed on the Indonesia Stock Exchange between 2018 and 2022. The sample in this study was obtained using a purposive sampling method, so that 215 data points were obtained from 46 banking companies. The technique used in this study is multiple linear regression using SPSS 21. The findings demonstrated that GCG had no discernible impact on banks' financial performance as measured by the factors of the board of commissioners, directors, audit committee, and management ownership. Furthermore, this study showed that good corporate governance, proxied by institutional ownership variables, proved to have a significant negative role in banking financial performance. This suggests that although institutional ownership is often considered a pillar of GCG, very large institutional ownership may create agency problems or focus on short-term gains to the detriment of long-term performance.
FRAUD PENTAGON THEORY DALAM FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN TERDAFTAR di JAKARTA ISLAMIC INDEX (JII) PERIODE 2014-2017 (Perspektif F-Score Model) Siddiq, Faiz Rahman; Suseno, Agus Endrianto
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 4 No 2 (2019): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (733.832 KB) | DOI: 10.29407/nusamba.v4i2.13800

Abstract

Financial statement fraud biasa disebut dengan kecurangan laporan keuangan yang merupakan kesengajaan dalam melakukan kelalaian dan kesalahan ketika membuat laporan keuangan dengan penyajian yang tidak sesuai pada prinsip akuntansi berterima umum. Statement on Auditing Standards (SAS) No.99 menjelaskan tentang salah saji yang berhubungan dengan auditor dalam mengaudit laporan keuangan terhadap fraud diantaranya adalah (1) salah saji dari kesalahan suatu laporan keuangan merupakan suatu pengungkapan yang direncanakan guna menipu pengguna laporan keuangan, (2) penyalahgunaan aset atau istilah lain pencurian dan penggelapan sering dijadikan sebagai salah saji dalam laporan keuangan. Fraud pentagon theory merupakan pengembangan dari teori fraud sebelumnya yaitu fraud triangle (Cressey, 1953) dan fraud diamond (Wolf and Hermanson,2004). Populasi penelitian ini adalah perusahaan yang tergabung dalam Indeks JII (Jakarta Islamic Index) pada tahun 2014-2017. Teknik pengambilan sampel dengan menggunakan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Financial statement fraud dalam penelitian menggunakan perspektif F-Score Model. Hasil penelitian ini adalah pressure (Financial Stability, dan Financial Target), dan Opportunity (Nature of Industry) berpengaruh terhadap financial statement fraud. Sedangkan Pressure (External Pressure dan Personal Financial Need), Rationalization (Change in Auditor), Competence (Change of Director) dan Arrogance (Frequent Number of CEO’s Picture dan Dualism Position) tidak berpengaruh terhadap financial statemnt fraud.
Co-Authors Bakung, Yosua Sumekara Himba Hariyanti, Widi Juliani Novitasari, Bela Ayu Rahajeng, Dhamar Anggia Sari, Handini Narati Siddiq, Faiz Rahman Titiek Puji Astuti Yunus Harjito, Yunus