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Siregar, Indra Gunawan
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Journal : Dynamic Management Journal

 1 
THE INFLUENCE OF AUDIT COMMITTEE, MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP AND PROPORTION OF INDEPENDENT BOARD OF COMMISSIONERS ON EARNINGS MANAGEMENT (In Manufacturing Companies Of The Consumption Goods Industry Sector Listed In Indonesia Stock Exchange 2013 - 2017 Periods) Pambudi, Januar Eky; Siregar, Indra Gunawan; Annisa, Dea
Dynamic Management Journal Vol 4, No 2 (2020): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v4i2.3021

Abstract

This study aims to analyze the factors that influence earnings management. The factors analyzed in this study were the audit committee, managerial ownership, institutional ownership, and the proportion of independent board of directors as independent variables while earnings management was the dependent variable.The population of this study is a manufacturing company in the consumer goods industry listed on the IDX for the 2013-2017 periods. While the research sample was determined by purposive sampling method to obtain 7 sample of the company. The data used is obtained from the company's financial statements published on the official website www.idx.co.id. The analytical method used is the Data Panel Regression at a significance level of 5% and with the help of software Eviews 9.0.The results showed that the audit committee had a significant negative effect on earnings management, managerial ownership had no significant effect on earnings management, institutional ownership had no significant effect on earnings management, the proportion of independent board had a significant positive effect on earnings management. But the audit committee, managerial ownership, institutional ownership, and the proportion of independent board of directors have a significant effect on earnings management. Keywords: Earnings Management, Audit Committee, Managerial Ownership, Institutional Ownership, and Proportion of Independent Commissioners.
FOREIGN OWNERSHIP AS A MODERATION VARIABLE IN TAX HEAVEN, TAX MINIMIZATION AND TUNNELING INCENTIVE FOR TRANSFER PRICING Siregar, Indra Gunawan; AR, Khorida; Rohmansyah, Budi; Putri, Atika Meliana
Dynamic Management Journal Vol 9, No 3 (2025): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v9i3.14480

Abstract

The purpose of this to determine the effect of tax heaven, tax minimization and tunneling incentive on transfer pricing with foreign ownership as a moderation variable in manufacturing companies listed on the Indonesian Stock Exchange (IDX). The research time period used is 5 years, namely the period 2018-2022. The population of this research includes all manufacturing companies listed on the Indonesian Stock Exchange (IDX) for the 2018-2022 period. The sampling technique uses purposive sampling tchnique. Based on the established criteria, 29 companies were obtained. The type of data is secondary data obtained from the Indonesian Stock Exchange website. The analysis method used is Moderate Regression Analysis (MRA) with the help of Eviews 12 software. The results of this research partially show that tax heaven and tax minimization have no effect on transfer pricing. Tunneling incentive have a positive effect on trasnsfer pricing. Foreign ownership has no effect on transfer pricing. Foreign ownership does not moderate the effect of tax heaven on transfer pricing. Foreign ownership is able to moderate the relationship between tax minimization and transfer pricing. Foreign ownership does not moderate the tunneling incentive relationship with transfer pricing. Simultaneous research results show that tax heaven, tax minimization and tunneling incentive have a significant effect on transfer pricing decisions.
PENGARUH DAU, DAK, PAD DAN PERTUMBUHAN EKONOMI TERHADAP BELANJA MODAL Siregar, Indra Gunawan
Dynamic Management Journal Vol 6, No 2 (2022): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v6i2.7540

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh Dana Alokasi Umum, Dana Alokasi Khusus, Pendapatan Asli Daerah dan Pertumbuhan Ekonomi pada belanja modal provinsi jawa barat, periode waktu penelitian yang digunakan selama  6 tahun mulai dari tahun 2015 sampai 2020. Populasi penelitian ini meliputi seluruh kabupaten/kota provinsi jawa barat periode 2015-2020, Teknik pengambilan sampel menggunakan purposive sampling berdasarkan kriteria yang telah ditetapkan diperoleh 10 kabupaten/kota. jenis data yang digunakan adalah data sekunder yang diperoleh dari situs DJPK dan BPS. metode analisis yang digunakan dalam penelitian ini menggunakan metode analisis regresi data panel. Hasil penelitian menunjukan bahwa variabel dana alokasi umum berpengaruh terhadap belanja modal, sementara dana alokasi khusus, pendapatan asli daerah dan pertumbuhan ekonomi secara bersamaan tidak berpengaruh terhadap belanja modal. 
Co-Authors Abbas, Dirvi Surya Annisa, Dea Ar, Khorida Aulia, Triana Zuhrotun Basuki Basuki , Erdawati, Lena Isrok Isrok Kirana, Anita Indah Pambudi, Januar Eky Purnamasari, Yuana Fasya Putri, Atika Meliana Rohmansyah, Budi Saputra, M Wahid Selvi Pratiwi Soenaryo, Dede Sudarmanto, Eko