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All Journal Jupe-Jurnal Pendidikan Ekonomi WAPFI (Wahana Pendidikan Fisika) JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Dinamika Pendidikan Jurnal technoscientia Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Tata Arta Jurnal Akuntansi Bisnis Accounting Analysis Journal Innovative Journal of Curriculum and Educational Technology JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi JURNAL TEKNOLOGI TECHNOSCIENTIA
Sukirman -
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Other

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Journal : Jurnal Akuntansi Bisnis

 1 
Leverage Sebagai Pemoderasi Pada Transfer Pricing Yang Dipengaruhi Tax Minimiziation, Bonus Mechanism , dan Tunneling Incentive Mei Dewi Lutfia; Sukirman Sukirman
Jurnal Akuntansi Bisnis Vol 19, No 1: Maret 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i1.3551

Abstract

The purpose of this study is to analyze the effect of tax minimization, bonus mechanism, and tunneling incentive on transfer pricing with leverage as a moderating variable. The population of this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample selection uses a purposive side technique. Samples that meet the criteria are 18 companies with 54 units of analysis, there are 8 outlier so that the number of samples is 46 units of analysis. The data analysis technique is Moderated Regression Analysis (MRA) with IBM SPSS Statistics Version 24 software. This study shows a negative effect of tax minimization, a positive effect of tunneling incentive, and no bonus mechanism effect on transfer pricing decisions. Leverage does not moderate the effect of tax minimization and bonus mechanism on transfer pricing decisions and only significantly moderates the effect of tunneling incentives on transfer pricing decisions.
Determinan Fraudulent Financial Statement Dalam Perspektif Fraud Pentagon Theory Bisri Rahayuningsih; Sukirman Sukirman
Jurnal Akuntansi Bisnis Vol 19, No 2: September 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i2.3586

Abstract

This study aims to test empirically the determinants of fraudulent financial statement in the perspective of Crowe's fraud pentagon theory in companies that implemented ASEAN Corporate Governance Scorecard in Indonesia. The population of this study are the top rank of 50 companies that implement the ASEAN Corporate Governance Scorecard in 2017-2019. Samples were selected using purposive sampling method. Based on criteria imposed on samples, as much as 63 firm-observations were collected. Test of hypotheses were conducted by using logistic regression analysis. The results show that institutional ownership and financial stability have negative effects on fraudulent financial statement. CEO duality has a positive effect on fraudulent financial statement. However, financial target, external pressure, effective audit committee, quality of external auditor, change in auditor, and change in director have no effects on fraudulent financial statement. Overall, the evident suggests that investors should pay more attention to the quality of financial statements to enhance decision making process.
Co-Authors Adam Bangkit Arsyada Adhelia Desi Prawestri Agustin Retnowati Akhmad Munib, Akhmad Aprin Wirastanti, Aprin B, ,Huda Muhamad B, ,Huda Muhamad Binti Muchsini Bisri Rahayuningsih Dhini Suryandari, Dhini Dianita Puspitaweni, Dianita Djoko Sanjoto Elvia Ivada Gandes Tri Wahyuni, Gandes Tri Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Lidiarti, Andina Linda Agustina Lisa Hermawati Lita Nurhayati, Lita M, Deros B M, Deros B Maylia Pramono Sari Mei Dewi Lutfia Menik Fitriyani Murwatiningsih, - Nurhasan Hamidi Primandhika, Enden Primandhika, Enden Rahayu, Rita Retnoningrum Hidayah S Sulhadi Sabana Asmi Siswandari - Sohidin - Sudiyanto -, Sudiyanto Supriyadi Supriyadi Yoris Adi Maretta