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Pengaruh Tax Planning, Mekanisme Bonus dan Kepemilikan Asing terhadap Transfer Pricing Perusahaan Makanan dan Minuman Periode 2019-2021 Andry Sugeng; Agus Afandi; Khusnul Khuluqi
INOVASI Vol. 10 No. 2 (2023): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v10i2.p292-301.36109

The study aims to analyze and obtain empirical evidence of the influence of tax planning, bonus mechanisms and foreign ownership of transfer pricing in the sub-sector food and beverage manufacturing companies in the BEI period 2019-2021. Independent variables in the study are tax planning, bonus mechanisms and foreign ownership. While the dependent variable in this study is transfer pricing. This research analysis method uses multiple regression analysis. The sample collection was done using purposive sampling method so that the sample amount was obtained as many as 14 companies with a span of 3 years, then obtained 55 company financial statements data as research observation. The results of this study showed that (1) tax planning has no effect on transfer pricing, (2) bonus mechanisms have no effect on transfer pricing, (3) foreign ownership has a significant effect on the companyâ€™s value, (4) tax planning, bonus mechanisms and foreign ownership simultaneously affects transfer pricing.

PENGARUH KARAKTERISTIK DEWAN KOMISARIS, KARAKTERISTIK PERUSAHAAN, DAN REPUTASI AUDITOR TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO: (Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2020) Ayudya Rahmawati; Andry Sugeng
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 3 (2022): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i3.319

This study aims to prove empirically the effect of the characteristics of the board of commissioners, firm size, leverage, public ownership, and auditor reputation on risk management disclosure. This research was conducted in property and real estate companies. The research method used is quantitative associative. The type of data used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (IDX) in 2017–2020. Samples were collected using purposive sampling method. The number of companies that were used as research samples were 44 companies with a research period of 4 (four) years, so that 176 observational data were obtained. Processing data using Microsoft Office Excel Program and Statistics Program Eviews 9 by collecting related data and then analyzing descriptive statistics, regression model analysis, regression model selection, classical assumption test, coefficient of determination (R2), panel data regression analysis, statistical test F and statistical test t. The results of the F statistical test of the characteristics of the board of commissioners, firm size, leverage, public ownership, and auditor reputation have an effect on risk management disclosure. The results of the t-statistical test of the characteristics of the board of commissioners, firm size, leverage, and public ownership partially have a positive effect on risk management disclosure, while the auditor's reputation partially has no effect on risk management disclosure.

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, KOMPENSASI EKSEKUTIF DAN KEPEMILIKAN MANAJERIAL TERHADAP TAX AVOIDANCE Sasriani, Nur Alfiah; Sugeng, Andry
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.148

This research aims to determine and obtain empirical evidence of the influence of Corporate Social Responsibility Disclosure, Executive Compensation, and Managerial Ownership on Tax Avoidance in Consumer Non Cyclical companies listed on the BEI in 2018 - 2022. The dependent variable in this research is Tax Avoidance, while the Variable independent in this research, namely Disclosure of Corporate Social Responsibility, Executive Compensation, and Managerial Ownership. This research is quantitative and uses associative methods and data sourced from company annual reports for the 2018 - 2022 period with panel data regression analysis techniques. The research results show that the Corporate Social Responsibility Disclosure variable has no significant effect on Tax Avoidance in Consumer Non Cyclical companies listed on the Indonesia Stock Exchange for the 2018-2022 period, Executive Compensation has no significant effect on Tax Avoidance in Consumer Non Cyclical companies listed on the Stock Exchange Indonesia for the 2018-2022 period, Managerial Ownership has no significant effect on Tax Avoidance in Consumer Non Cyclical companies listed on the Indonesia Stock Exchange for the 2018-2022 period and Disclosure of Corporate Social Responsibility, Executive Compensation and Managerial Ownership simultaneously have a significant effect on Tax Avoidance in companies Consumer Non Cyclicals listed on the Indonesia Stock Exchange for the 2018-2022 period.

PENGARUH TAX PLANNING DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR PADA BEI PERIODE 2019 – 2023 Mahda, Muzma Zalma; Sugeng, Andry
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.211

This research aims to examine and provide evidence regarding the influence of tax planning and dividend policy on firm value. The study was conducted on energy sector companies listed on the Bursa Efek Indonesia during the 2019-2023 period. The data used in this research is secondary data. The sampling method employed was purposive sampling based on predetermined criteria, resulting in a sample of 12 companies with 5 years of observation from a total population of 87 companies. The panel data regression method was used as the research methodology. Hypothesis testing was conducted using E-views Version 12. The results of this research indicate that, simultaneously, tax planning and dividend policy affect firm value. Tax planning has no effect on firm value, while dividend policy has an effect on firm value.

Pengaruh Ukuran Perusahaan, Komisaris Independen, Komite Audit dan Ukuran KAP terhadap Audit Delay Khuluqi, Khusnul; Sugeng, Andry; Afandi, Agus
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 12, No 2 (2024): November
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v12i2.15765

Istilah “audit delay” menggambarkan jumlah waktu yang berlalu antara akhir tahun fiskal dan rilis laporan audit, yang merupakan persyaratan bagi perusahaan yang diperdagangkan secara publik. Tujuan dari penelitian ini adalah untuk memeriksa elemen-elemen yang dapat memengaruhi audit delay dalam bisnis sektor konsumen non-siklis yang terdaftar di BEI dari tahun 2021 hingga 2023 dan untuk menarik kesimpulan berdasarkan temuan tersebut. Komite audit, ukuran KAP, komisaris independen, dan ukuran perusahaan merupakan faktor-faktor independen dalam penelitian ini. Dengan audit delay sebagai variabel dependen untuk penyelidikan ini. Dengan menggunakan strategi purposive sampling, kami dapat memperoleh data laporan keuangan dari 228 perusahaan yang berbeda selama tiga tahun dari 76 sampel yang berbeda. Analisis regresi data panel menggunakan alat statistik eviews 12 adalah pendekatan analisis penelitian. Melalui penggunaan pengujian hipotesis, uji pemilihan model, uji asumsi klasik, dan statistik deskriptif. Temuan penelitian ini menunjukkan bahwa jumlah KAP dan keberadaan komisaris independen sebagian berdampak signifikan terhadap audit delay. Meskipun durasi audit tidak dipengaruhi oleh komposisi komite audit atau ukuran perusahaan.

PENGARUH STABILITAS KEUANGAN DAN KOMITE AUDIT TERHADAP KECURANGAN LAPORAN KEUANGAN: Studi Empiris pada Perusahaan Industri Keuangan dan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2021 Rafelius Waruwu; Andry Sugeng
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 1 (2023): MARET : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v3i1.1068

This study discusses the effect of financial stability and the audit committee on financial statement fraud by selecting the object of the financial and banking industry sectors in Indonesia. The purpose of this study is to determine the effect of financial stability and the audit committee simultaneously on fraudulent financial statements; partial effect of financial stability on financial statement fraud; and the partial effect of the audit committee on financial statement fraud. The research method chosen is descriptive quantitative research method. The data used is secondary data with the retrieval technique using the documentation method. The sampling technique was carried out by purposive sampling on the considerations of certain criteria determined by the researcher. Then the data obtained were analyzed using descriptive statistical analysis methods, panel data models, panel data regression model selection test, classical assumption test, multiple linear regression test, and hypothesis testing. This study concludes that simultaneously financial stability and the audit committee have an effect on financial statement fraud. Likewise, the partial test results conclude that financial stability has an positive effect on financial statement fraud, and the audit committee has no effect on financial statement fraud.

PENGARUH JUMLAH ANGGOTA KOMITE AUDIT, FREKUENSI PERTEMUAN KOMITE AUDIT, DAN FREKUENSI PERTEMUAN DEWAN KOMISARIS TERHADAP MANJEMEN LABA Dewi, Berliana Ratna; Sugeng, Andry
Realible Accounting Journal Vol. 4 No. 2 (2025): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/raj.v4i2.908

AbstrakManajemen laba dapat mengakibatkan adanya pemberian informasi yang menyesatkan bagi para pengguna laporan keuangan, karena aktivitas ini dapat berpengaruh terhadap kualitas laporan keuangan sehingga pempengaruhi kepercayaan Masyarakat terhadap laporan keuangan tersebut. Penelitian ini tbertujuan membuktikan secara empiris mengenai pengaruh jumlah anggota komite audit, fekuensi pertemuan komite audit, dan frekuensi pertemuan dewan komisaris terhadap manajemen laba. Penelitian ini dilakuan dengan menganalisis laporan tahunan perusahaan indeks Kompas 100 di Bursa Efek Indonesia (BEI) periode 2021-2022. Sampel penelitian sebayak 45 perusahaan yang diperoleh dengan purposive sampling. Data dalam penelitian ini adalah data sekunder. Regresi data panel digunakan sebagai metodelogi penelitian. Penelitian ini menggunakan Eviews 12. Hasil penelitian menunjukan bahwa jumlah anggota komite audit, frekuensi pertemuan komite audit, dan frekuensi pertemuan dewan komisaris secara simultan berpengaruh terhadap manajemen laba. Secara parsial frekuensi pertemuan dewan komisaris juga berpengaruh terhadap manajemen laba, sementara jumlah anggota komite audit dan frekuensi komite audit secara parsial tidak berpengaruh terhadap manajemn laba. Kata kunci: manajemen laba, komite audit, dewan komisaris

OPTIMALISASI PEMANFAATAN DOMPET DIGITAL DALAM UPAYA EFISIENSI TRANSAKSI PADA PONDOK PESANTREN LEMBAGA BINA SANTRI MANDIRI Andry Sugeng; Regina Deia S; Khusnul Khuluqi
Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Vol. 4 No. 2 (2025): PROSIDING DEDIKASI MARET
Publisher : Universitas Pamulang

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

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian Indonesia, namun masih menghadapi tantangan dalam adopsi teknologi keuangan digital. Salah satu kendala utama adalah rendahnya pemahaman terhadap penggunaan dompet digital dalam transaksi bisnis. Pengabdian kepada Masyarakat ini bertujuan untuk mengedukasi para pelaku UMKM di Pondok Pesantren Lembaga Bina Santri Mandiri mengenai optimalisasi pemanfaatan dompet digital guna meningkatkan efisiensi transaksi. Metode yang digunakan meliputi sosialisasi dan pelatihan langsung dengan pendekatan partisipatif. Hasil kegiatan menunjukkan peningkatan pemahaman dan adopsi dompet digital di kalangan pelaku UMKM. Implementasi e-wallet terbukti mempercepat transaksi, meningkatkan transparansi keuangan, dan mengurangi risiko kesalahan pencatatan. Kesimpulannya, program ini berhasil mendorong digitalisasi transaksi serta meningkatkan literasi keuangan bagi UMKM di pondok pesantren. Saran untuk keberlanjutan program ini mencakup monitoring rutin dan kolaborasi dengan penyedia layanan dompet digital. Kata Kunci: optimalisasi; dompet digital; efisiensi transaksi;

PENGARUH STABILITAS KEUANGAN DAN KOMITE AUDIT TERHADAP KECURANGAN LAPORAN KEUANGAN: Studi Empiris pada Perusahaan Industri Keuangan dan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2021 Rafelius Waruwu; Andry Sugeng
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 1 (2023): MARET : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v3i1.1068

This study discusses the effect of financial stability and the audit committee on financial statement fraud by selecting the object of the financial and banking industry sectors in Indonesia. The purpose of this study is to determine the effect of financial stability and the audit committee simultaneously on fraudulent financial statements; partial effect of financial stability on financial statement fraud; and the partial effect of the audit committee on financial statement fraud. The research method chosen is descriptive quantitative research method. The data used is secondary data with the retrieval technique using the documentation method. The sampling technique was carried out by purposive sampling on the considerations of certain criteria determined by the researcher. Then the data obtained were analyzed using descriptive statistical analysis methods, panel data models, panel data regression model selection test, classical assumption test, multiple linear regression test, and hypothesis testing. This study concludes that simultaneously financial stability and the audit committee have an effect on financial statement fraud. Likewise, the partial test results conclude that financial stability has an positive effect on financial statement fraud, and the audit committee has no effect on financial statement fraud.

Pengaruh Corporate Social Responsibility (CSR), Komisaris Independen, Dan Intensitas Persediaan Terhadap Penghindaran Pajak Zaki Faran; Andry Sugeng
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 1 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

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

This research aims to determine and provide empirical evidence regarding the influence of Corporate Social Responsibility, Independent Commissioners and Inventory Intensity on Tax Avoidance. This research was conducted on property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period. The data used in this research is secondary data. Sampling in this research was carried out using a purposive sampling technique based on predetermined criteria. The research sample obtained is the number of samples to be studied, namely 13 companies with 5 years of observation, from the previous population of 93 companies. The panel data regression method is used as the research methodology in this study. Hypothesis testing was carried out using the E-views Version 12 application. Based on the research results, it shows that corporate social responsibility, independent commissioners and inventory intensity simultaneously influence tax avoidance. then the results of this research also show that corporate social responsibility partially has no effect on tax avoidance, independent commissioners partially have no effect on tax avoidance and inventory intensity partially has an effect on tax avoidance.

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