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All Journal Jurnal Akuntansi Bisnis Pelita Bangsa
Dian Wulandari
Universitas Pelita Bangsa
Economics, Econometrics & Finance Education

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Tax Avoidance through Transfer Pricing: How Foreign Ownership Moderates the Effects Benny Oktaviano; Dian Wulandari; Siti Masitoh
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 02 (2024): AKUBIS - Desember - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i02.2160

Abstract

This study investigates the impact of transfer pricing on tax avoidance and explores how foreign ownership moderates this relationship. The objective is to understand whether transfer pricing strategies lead to increased tax avoidance and how foreign ownership influences this effect. Using panel least squares regression, the results show a significant positive relationship between transfer pricing and tax avoidance, with foreign ownership amplifying this effect. Firms with higher foreign ownership tend to leverage transfer pricing strategies more effectively to minimize tax liabilities. These findings align with existing literature on multinational corporations' tax strategies and suggest the need for stricter regulatory frameworks to mitigate aggressive tax avoidance. The study's limitations include a narrow sample and time frame, with recommendations for future research to expand the scope and examine additional moderating factors.
Management Turnover and Auditor Switching: The Moderating Effect of Financial Distress Ahmad Bukhori Muslim; Dian Wulandari; Novianti Alisa; Widiastuti Widiastuti
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 02 (2024): AKUBIS - Desember - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i02.2174

Abstract

This study examines the effect of management turnover on auditor switching, with financial distress as a moderating variable. The research employs panel least squares regression on a sample of firms, analyzing the direct and interaction effects between management turnover and financial distress. The findings reveal that management turnover has a significant positive effect on auditor switching, and this relationship is further strengthened when financial distress is present. The moderating role of financial distress highlights its importance in amplifying the likelihood of auditor switching during leadership transitions. The study concludes that organizations experiencing both management turnover and financial distress are more prone to auditor changes, underscoring the interplay between leadership dynamics and financial conditions. Limitations related to sample scope and reliance on secondary data are acknowledged, and future research is encouraged to explore broader contexts and incorporate additional variables such as corporate governance and regulatory influences.
Trust and Transparency: Auditor Independence and Financial Statement Integrity through the Lens of Business Ethics Erlina Widayanti Dajtnicka; Zahwa Salsabila Helwani; Dian Wulandari
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 02 (2024): AKUBIS - Desember - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i02.2183

Abstract

Auditor independence and business ethics are critical to ensuring the integrity of financial statements, which underpins stakeholder trust in financial reporting. This study investigates the impact of auditor independence on financial statement integrity and examines the moderating role of business ethics. Using panel data regression, the research analyzed data from 150 publicly listed companies in Indonesia between 2019 and 2022. The results reveal that auditor independence has a significant positive effect on financial statement integrity, and business ethics independently enhances financial reporting quality. However, the moderating effect of business ethics on the relationship between auditor independence and financial statement integrity was not statistically significant. These findings highlight the complementary but independent roles of auditor independence and business ethics. The study underscores the importance of fostering both regulatory compliance and ethical organizational climates to ensure transparent and reliable financial reporting. Limitations and suggestions for future research are discussed.
Co-Authors Ahmad Bukhori Muslim Benny Oktaviano Erlina Widayanti Dajtnicka Novianti Alisa Siti Masitoh Widiastuti Widiastuti Zahwa Salsabila Helwani