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All Journal Jurnal Administrasi Bisnis Jurnal teknologi Kesehatan Borneo
Muhammad Nur Hidayah
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Economics, Econometrics & Finance Health Professions Nursing Public Health Veterinary

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PENGARUH TRANSFER PRICING DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015-2018) Muhammad Nur Hidayah; Nila Firdausi Nuzula
Jurnal Administrasi Bisnis Vol 75, No 1 (2019): OKTOBER
Publisher : Fakultas Ilmu Administrasi Universitas Brawijaya

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Abstract

This research was conducted considering the importance of financial statements for a company. Management has a crucial role in preparing financial statements that enable managers to manage earnings. This activity will distort the reported earnings so it can affect the company's financial condition. Earnings management arises due to agency problem type II that causes the policies taken by the company only benefit controlling shareholders through transfer pricing. In addition, the motivation to do earnings management is tax because earnings management can affect the amount of tax that must be paid to the government. The outcomes of this study point out that transfer pricing and tax planning have a significant and positive impact on earnings management. The coefficient of determination is 0.224 which potential that the earnings management variable can be defined with the aid of the transfer pricing variable and the tax planning variable by 22.4% and the remaining 78.6% is explained by different variables not discussed in this study. Keywords: earnings management, transfer pricing, tax planning. ABSTRAK Penelitian ini dilakukan mengingat pentingnya laporan keuangan bagi suatu perusahaan. Manajemen memiliki peran yang krusial dalam membuat laporan keuangan yang memungkinkan manajer untuk mengatur laba. Kegiatan ini akan mendistorsi laba yang dilaporkan sehingga dapat mempengaruhi kondisi keuangan perusahaan. Manajemen laba muncul karena masalah agensi tipe II yang menyebabkan kebijakan yang diambil oleh perusahaan hanya menguntungkan pemegang saham pengendali melalui transfer pricing. Selain itu, Pajak juga menjadi motivasi manajer untuk melakukan manajemen laba karena manajemen laba dapat mempengaruhi jumlah pajak yang harus dibayarkan kepada pemerintah. Penelitian ini menunjukkan bahwa variabel transfer pricing dan variabel perencanaan pajak berpengaruh signifikan dan positif terhadap manajemen laba. Koefisien determinasi yang dihasilkan dalam penelitian ini sebesar 0,224 yang berarti variabel manajemen laba dapat dijelaskan oleh variabel transfer pricing dan variabel perencanaan pajak sebesar 22,4% dan sisanya 78,6% dijelaskan oleh variabel lain diluar penelitian ini. Kata kunci: manajemen laba, transfer pricing, perencanaan pajak.
Overcrowding Factors in an Emergency Department: A Literature Review Muhammad Nur Hidayah; Yanny Trisyani W; Aan Nuraeni
Jurnal teknologi Kesehatan Borneo Vol 1 No 2 (2020): Jurnal Teknologi Kesehatan Borneo
Publisher : POLTEKKES KEMENKES PONTIANAK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30602/jtkb.v1i2.18

Abstract

The Emergency Department (ED) is an important department or unit and the core clinical unit of a hospital, which functions to receive, stabilize, and manage patients who need immediate emergency treatment, both in daily conditions and in disasters. Overcrowding in ED is a problem in many countries and is one cause of increased mortality and decreased quality of optimal health and nursing services in the world today, including in Indonesia. There has been little research on overcrowding factors in the ED. Many factors are thought to cause overcrowding. This literature review identifies factors that can influence overcrowding in the ED. The literature search was carried out on the electronic databases of Medline, PubMed, CINAHL, PsycInfo and the Cochrane Library with the keywords factors overcrowding, AND, ED crowding. The inclusion criteria consisted of overcrowding factors in the ED, Fulltext, and publishing from 2013 to 2019 in English. The assessment of the quality of the articles was carried out using instruments from CONSORT. The first search results found 5,026 articles, and after screening and evaluation, 3 articles met the inclusion criteria. The results of the literature review show that the many factors that influence the occurrence of overcrowding in the ED are categorized into three factors, namely input factors (increased number of patient visits), throughput factors (patient disposition and delay in diagnostic examination results), and output factors (access block, inability to transfer patients out of the emergency room to inpatient, lack of inpatient beds, entry rooms, and other resources).
Co-Authors Aan Nuraeni Nila Firdausi Nuzula Yanny Trisyani