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All Journal Journal of Accounting and Management Innovation SEIKO : Journal of Management & Business Journal of Industrial Engineering & Management Research (JIEMAR) Journal of Accounting and Management Innovation Jurnal Bangun Manajemen
Satria, Frinan
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Analisis Pengaruh Pengungkapan Terhadap Information Asymmetry Dengan Discretionary Accruals Sebagai Variabel Moderating Satria, Frinan
Journal of Accounting and Management Innovation Vol 5, No 2 (2021)
Publisher : Universitas Pelita Harapan Medan

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Abstract

Abstract: Information asymmetry can harm users until discloser can solve it. The objective of the research was to analyze the influence of disclosure on information asymmetry by analyzing determinant fundamental disclosure. Disclosure is proxied by access to growth, firm size, firm value, complexity, institutional ownership, leverage, profitability, and public ownership with earning management as moderating variable. The research object was food and beverages companies listed in the Indonesian Stock Exchange in the period of 2010-2014. The samples were taken by using purposive sampling technique. The data were analyzed by using multiple linear regression analysis. The result of the research showed that, partially, access to growth had insignificant influence on information asymmetry. Institutional ownership and public ownership had positive and significant influence on information asymmetry, while firm size had negative but significant influence on information asymmetry. Simultaneously, the four independent variables had significant correlation with information asymmetry. Earning management as moderating variable strengthened the correlation between disclosure and information asymmetry.Keywords: Information Asymmetry, Disclosure, Earning Management, Window Dressing, Income Management
Analisis Pengaruh Pengungkapan Terhadap Information Asymmetry Dengan Discretionary Accruals Sebagai Variabel Moderating Satria, Frinan
Journal of Accounting and Management Innovation Vol 5, No 2 (2021)
Publisher : Universitas Pelita Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.304 KB)

Abstract

Abstract: Information asymmetry can harm users until discloser can solve it. The objective of the research was to analyze the influence of disclosure on information asymmetry by analyzing determinant fundamental disclosure. Disclosure is proxied by access to growth, firm size, firm value, complexity, institutional ownership, leverage, profitability, and public ownership with earning management as moderating variable. The research object was food and beverages companies listed in the Indonesian Stock Exchange in the period of 2010-2014. The samples were taken by using purposive sampling technique. The data were analyzed by using multiple linear regression analysis. The result of the research showed that, partially, access to growth had insignificant influence on information asymmetry. Institutional ownership and public ownership had positive and significant influence on information asymmetry, while firm size had negative but significant influence on information asymmetry. Simultaneously, the four independent variables had significant correlation with information asymmetry. Earning management as moderating variable strengthened the correlation between disclosure and information asymmetry.Keywords: Information Asymmetry, Disclosure, Earning Management, Window Dressing, Income Management
Tax Law Perspective On Tax Collection On BPTHB Unpaid By Taxpayer In Medan Satria, Frinan
Journal of Industrial Engineering & Management Research Vol. 2 No. 6 (2021): December 2021
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.371 KB) | DOI: 10.7777/jiemar.v2i6.237

Abstract

Tax is the country’s biggest revenue source so that it plays a vital role in a country. Tax arrears in Indonesia are significant that they require law enforcement by fiscal authorities in collecting tax. The research problems are how the legal certainty is fulfilled in the provisions of collecting system of BPTHB (Duty on Land and Building Right Acquisition) in Medan, how the fiscal authorities and tax collecting for BPTHB that is underpaid by taxpayers. This study uses data sources consisting of: Primary legal materials are legal materials that have the highest level of legal force and become the main basis for analyzing this research. The legal materials can be in the form of the 1945 Constitution, the Law on General Provisions and Tax Procedures, the Law on Regional Taxes and Regional Levies, the Law on Collecting Taxes with Forced Letters, Government Regulation Number 91 of 2010.Secondary legal materials are materials that have a close relationship with primary legal materials, such as research results, seminar results, scientific papers, documents and books related to research. Tertiary legal materials are materials that provide primary legal information and secondary legal materials such as legal dictionaries, articles, magazines, tabloids, newspapers, and studies of all documents related to research.This is a prescriptive normative juridical research. It puts priority to primary legal materials such as the regulations related to tax laws.
Integration Of Financial Management Strategies, Macroeconomic Factors, And Their Impact On Long-Term Performance And Growth In Business Organizations: A Multidimensional Yenni, Yenni; Arifin, Arifin; Satria, Frinan; Andoko, Andoko; Satria, Friyan
Jurnal Bangun Manajemen Vol. 2 No. 2: November 2023
Publisher : PT Bangun Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56854/jbm.v2i2.248

Abstract

Mengintegrasikan strategi pengelolaan keuangan dengan faktor makroekonomi merupakan upaya multifaset yang sangat penting bagi organisasi bisnis di masa lalu. Studi multidimensi ini mengeksplorasi hubungan rumit antara aspek-aspek penting ini dan dampak kolektifnya terhadap kinerja dan pertumbuhan jangka panjang. Penelitian ini dilakukan dalam kerangka desain tinjauan pustaka. Pendekatan ini melibatkan analisis sistematis dan komprehensif terhadap penelitian akademis, jurnal ilmiah, dan publikasi industri yang ada berkaitan dengan pokok bahasan tersebut. Tim peneliti dengan cermat meninjau artikel, buku, dan laporan yang ditinjau oleh rekan sejawat untuk mengumpulkan wawasan dan pengetahuan yang relevan. Penelitian ini menyoroti sinergi dinamis antara pengambilan keputusan keuangan dan lingkungan ekonomi yang lebih luas dengan menggali kerangka teoritis, model kuantitatif, bukti empiris, dan studi kasus dunia nyata. Selain implikasi praktisnya, penelitian ini juga berkontribusi pada literatur yang ada dengan menjembatani kesenjangan antara teori dan penerapan. Hal ini memberikan pemahaman komprehensif tentang bagaimana integrasi membentuk kinerja dan pertumbuhan jangka panjang. Seiring dengan terus berkembangnya lanskap bisnis, penelitian di masa depan dapat memanfaatkan temuan-temuan ini untuk mengeksplorasi tren dan teknologi baru yang semakin meningkatkan upaya integrasi, sehingga mendorong keberhasilan berkelanjutan bagi organisasi bisnis di dunia yang terus berubah. Temuan utama pada saat itu mengungkapkan bahwa integrasi yang sukses membekali organisasi dengan ketahanan untuk menghadapi gejolak dan ketidakpastian ekonomi. Hal ini memberdayakan mereka untuk membuat pilihan strategis yang terinformasi, memposisikan mereka untuk memanfaatkan peluang pertumbuhan sambil memitigasi risiko. Studi ini juga menggarisbawahi implikasi praktis dari integrasi, menawarkan wawasan nyata bagi para praktisi dan pengambil keputusan.
Effect Of Tax, Tunneling Incentive, Bonus Mechanism And Profitability On Transfer Pricing Satria, Friyan; Satria, Frinan; Andoko, Andoko
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4187

Abstract

One of the most important sources of revenue for the state is taxation. Paying taxes is a legal obligation that must be met by both individuals and businesses. Transfer pricing is one method of reducing the tax burden. This, however, has the potential to reduce state revenue. The purpose of this research is to determine the impact of taxes, tunneling incentives, Bonus Mechanisms, and Profitability on transfer pricing in Indonesian manufacturing companies listed on the Indonesia Stock Exchange 2019 - 2022. Secondary data from 171 manufacturing companies listed on the Indonesia Stock Exchange is used in this study. Purposive sampling was used to select the sample, and the research sample contained as many as 24 companies. Researchers use the 2019-2022 time frame. According to the findings of the Smart PLS study, the tunneling incentive variable has a positive and significant effect on transfer pricing, while the profitability variable has a negative and significant effect on transfer pricing. Transfer pricing is unaffected by variable taxes and bonus mechanisms. Keywords: Tax, Tunneling Incentive, Bonus Mechanism, Profitability, Transfer Pricing.
Co-Authors Andoko Andoko, Andoko Arifin Arifin SATRIA, FRIYAN Yenni Yenni