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Edfan, Darlis
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Economics, Econometrics & Finance

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PENGARUH PAJAK, MEKANISME BONUS, UKURAN PERUSAHAAN, KEPEMILIKAN ASING, TUNNELING INCENTIVE DAN EXCHANGE RATE TERHADAP TRANSFER PRICING (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018) Asmida, Asmida; Edfan, Darlis; Al, L Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study was to examine the effect of taxes, bonus mechanisms, firm size, foreign ownership, tunneling incentive and exchange rate to transfer pricing at mining companies listed on the Indonesia Stock Exchange in 2016-2018. The data used in this research ini secondary data, namely from annual financial reports. These samples were obtained by purposive sampling method, using several criteria in order to obtain a sample of 19 companie and measure the transfer pricing with the transacsional net margin profit method. Hypothesis testing is done by multiple regression analysis with SPSS ver. 25.0. The results shows that tax have significant effect on transfer pricing at 0.001 <0.05 level of significance, foreign ownership have significant effect on transfer pricing at 0.001 <0.05 level of significance, tunneling incentive have significant effect on transfer pricing at 0.033 <0.05 level of significance, exchange rate have significant effect on transfer pricing at 0.000 <0.05 level of significance, bonus mechanism doesn’t take ani effect on transfer pricing at 0514>005 level of significance and firm size doesn’t take any effect on transfer pricing 0.384> 0.05 level of significance. The amount of determination (r2 ) of the tax effect, the mechanism of bonus, firm size, foreign ownership, tunneling incentive and exchange rate to transfer pricing that is equal to 49% while the remaining 51% is influenced by other variables not examined in this study.Keywords : Taxes, Mechanism Bonus, Firm Size, Foreign Ownership, Tunneling Incentive, Exchange Rate and Transfer Pricing
PERENCANAAN ANGGARAN, POLITIK ANGGARAN, DAN PELAKSANAAN PENGADAAN BARANG/JASA TERHADAP PENYERAPAN ANGGARAN (Studi Pada OPD Kabupaten Rokan Hilir) Murhanita, Murhanita; Edfan, Darlis; Yuneita, Anisma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aims to examine and analyze the effect of budget planning, budget politics, and implementation of goods/services procurement on budget obsorption. This study used the primary data. The population in this study were the regional apparatus organization (OPD) in Rokan Hilir’s regional goverment. This study used purposive sampling method. The data that could be analyzed were 71 data. Data was collected through a questionnaire. Data were analyzed using multiple linear regression analysis with the SPSS program version 23. The result of this study showe that budget planning and implementation of goods/services procurement influence of budget absorption. While budget politics has not effect on budget absorption.Keyword: Budget Absorption, Budget Planning, Budget Politics, and Implementation of Goods/Services Procurement.
PENGARUH ASIMETRIS INFORMASI, KESESUAIAN KOMPENSASI, KOMPETENSI DAN PERILAKU TIDAK ETIS TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Pada OPD Provinsi Riau) Gita, Yolanda; Rasuli, M; Edfan, Darlis
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to look at the effect of asymmetry of information, compensation conformity, competency and unethical behavior on accounting fraud trends. This research was conducted at the OPD in Riau Province. The sampling technique used was purposive sampling. This research is included in quantitative research. In this research, there are five variables consisting of four independent variables, namely asymmetry of information, compensation conformity, competency and unethical behaviour and one dependent variable, namely accounting fraud trends. The source of data in this study is primary data. Data was collected using a questionnaire and distributed to 105 respondents but only 96 questionnaires could be processed. Data analysis method using Regression with the help of SPSS version 25. The results of this research showed that asymmetry of information, competency and unethical behavior have a affect on accounting fraud trends. While the compensation conformity have no affect to accounting fraud trends.Keywords: Asymmetry Of Information, Compensation Conformity, Competency, Unethical Behaviour, Accounting Frauds Trends
PENGARUH ETIKA, KOMITMEN ORGANISASI DAN PENEKANAN ANGGARAN TERHADAP BUDGETARY SLACK (Studi Pada OPD Kota Pekanbaru) Tifanny, Putri Dwi; Edfan, Darlis; Kennedy, Kennedy
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine (1) the effect of ethic on budgetary slack. (2) the effect of organizational commitment on budgetary slack. (3) the influence of budget emphasis on budgetary slack on the organization of the city apparatus in Pekanbaru. The research method used is a quantitative research method with primary data obtained from questionnaire data measured using a Likert scale. The population in this study were employees of all OPD cities in Pekanbaru. A sample of 120 respondents. The respondent is a budget management apparatus, namely the head of the regional apparatus organization as the user of the budget, the head of the finance, and the sub of programming at each regional apparatus organization as many as 43 regional apparatus organizations in the city of Pekanbaru. Data collection was carried out through a survey using a questionnaire that was distributed to respondents. This research uses multiple linear analysis method with SPSS version 22. The results of this study showed that : 1)Ethic had affect on budgetary slack, 2)Organizational Commitment had no affect on budgetary slack, and 3)Budget Emphasis had effect on budgetary slack in Pekanbaru City Organizations (OPD).Keywords: Ethic, Organizational Commitment, Budget Emphasis, Budgetary Slack
Co-Authors Al, L Azhar Asmida, Asmida Gita, Yolanda Kennedy, Kennedy M. Rasuli Murhanita, Murhanita Tifanny, Putri Dwi Yuneita, Anisma