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All Journal Jurnal Bisnis dan Akuntansi MEDIA BISNIS CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) E-Jurnal Manajemen Trisakti School of Management (TSM) E-Jurnal Akuntansi TSM Media Ilmiah Akuntansi Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
ARYA PRADIPTA
Trisakti School of Management
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH ROA, LEVERAGE, KOMITE AUDIT, SIZE, SALES GROWTH TERHADAP TAX AVOIDANCE YOHAN YOHAN; ARYA PRADIPTA
Jurnal Bisnis dan Akuntansi Vol. 21 No. 1a-1 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v21i1a-1.704

Abstract

The purpose of this research to examine the factors that influencing Tax Avoidance. Those factors are Return on Asset (ROA), Leverage, Audit Committee, Size, and Sales Growth to Tax Avoidance. The population of this research is manufactured companies which consistently listed in Indonesia Stock Exchange from 2013 to 2015. Samples are obtained through purposive sampling method, in which only 69 of listed manufactured companies in Indonesia Stock Exchange meet the sampling criterias resulting 207 data available are taken as the samples. This research used multiple regression method to test the effect of each variable in influencing tax avoidance. The result of this research indicates that Return on Asset has influence toward Tax Avoidance, while Leverage, Audit Committee, Size and Sales Growth have no influence toward Tax Avoidance.
EXPLORING THE ROLE OF BRAINSTORMING IN ENHANCING AUDIT QUALITY Hofandrik Lase; Arya Pradipta; Magda Siahaan
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 4 (2024): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i4.1388

Abstract

The objective of this study is to investigate the impact of brainstorming on audit quality, while taking into consideration factors such as audit tenure, accountability, and auditor competence. This paper is descriptive and uses a quantitative approach, using primary data, namely 211 auditors who work at the Public Accounting Firm in Jakarta, Indonesia. Purposive sampling is utilized in the sampling method, with information being gathered through a survey and then analyzed through the Partial Least Square approach. Audit tenure, accountability, auditor competency, and brainstorming positively affect audit quality. Meanwhile, brainstorming strengthens the influence of accountability on audit quality, although it cannot moderate audit tenure and auditor competency on audit quality. Brainstorming cannot be separated from the culture and environment of the client company or auditor's office, so the auditors' underlying behavior patterns should be upgraded to improve the audit quality. It is still rare for the authors to find that brainstorming moderates the influence of external auditors' professionalism on audit quality.
CORPORATE GOVERNANCE'S ROLE IN SHAPING TRANSFER PRICING PRACTICES Clearesta Gianchiara; Arya Pradipta; Magda Siahaan
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 4 (2024): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i4.1390

Abstract

This study aims to uncover evidence on the impact of tax, bonuses, company size, tunneling incentives, profitability, corporate governance, and sales growth on transfer pricing. This research is based on existing data and utilizes a selective sampling technique to gather data from 49 manufacturing firms listed on the Indonesia Stock Exchange between 2015 and 2020. The findings suggest that the size of a company and its corporate governance practices play a role in influencing transfer pricing. On the other hand, factors like taxes, bonuses, profit margins, and sales growth do not seem to impact transfer pricing decisions. The size of a company may impact management’s choices regarding transfer pricing activities with affiliated entities.  
Co-Authors Clearesta Gianchiara Denisa Sabila DJASHAN, INDRA ARIFIN Ferby Claudia Hofandrik Lase Magda Siahaan Magda Siahaan MARIA DEVINA Muhammad Ghazi MUINDRO RENYOWIJOYO MUNGNIYATI MUNGNIYATI Nathania Karta Djaya NUR HIKMAH WIDYANINGSIH Putri Aulia Afifah SUPRIATNA, DICKY Sutiningsih YOHAN YOHAN Yulius Kurnia Susanto