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All Journal Jurnal Akuntansi Aktual EKONOMIS : Journal of Economics and Business AKURASI: Jurnal Riset Akuntansi dan Keuangan JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Studi Akuntansi, Keuangan, dan Manajemen Madani: Multidisciplinary Scientific Journal Akurasi MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Elia Rossa
Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Studi kasus: Mental accounting bias dan confirmation bias terhadap pengambilan keputusan investasi saham pada galeri investasi universitas Cahyadi Husadha; Wastam Wahyu Hidayat; Devi Fitriani; Elia Rossa
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 2 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i2.608

Abstract

The decision for an investor in the criteria for making stock investment decisions aims to determine the effect of mental accounting bias and confirmation bias. This study took a sample of students in an investment gallery of a private university in Bekasi. The population in this study are student investors at the Investment Gallery of Bhayangkara University, Jakarta Raya Bekasi. Data were collected through online questionnaires on students who have investment experience. The study results indicate that mental accounting and confirmation bias positively and significantly affect stock investment decision-making. This study provides insights to researchers and practitioners studying budding investors in a university setting.
Analisis Penerapan Praktik Harga Transfer Dalam Penghindaran Pajak Elia Rossa; Putri Afrilia Nurrochmah; Saefani Nur Hanifah; Salsabila Salsabila; Siska Aprilia Rahmawati; Siti Maisa Zahara; Yosi Ika Putri
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i2.699

Abstract

This study analyzes the application of tax avoidance in Indonesia through transfer pricing by taking various data in the form of financial statements and other relevant information from companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. This study also uses the transfer pricing methods established by the OECD to calculate fair market prices as a reference to assess the fairness of transfer prices. The results showed that most of the companies listed on the IDX practiced transfer pricing in various ways, such as setting transfer prices that are higher or lower than fair market prices, or by conducting improper transactions. The transfer pricing practices carried out by these companies are influenced by several factors, such as leverage, profitability, tunneling incentive, bonus mechanism, and tax avoidance. The practices carried out by these companies have a significant impact on taxable profit, tax expense, and state tax revenue.
Co-Authors Arna Suryani, Arna Cahyadi Husadha Cahyadi Husadha Devi Fitriani Difa Mulki Sabila Engela Ananta Ian Arbatona Indrawati, Budi Josua Christian Kiran Maharani Lidia Margaretta Purba Mita Nurhidayah Narpati, Bintang Nurhafifah Pangaribuan, David Putri Afrilia Nurrochmah Risyah Fauziah Rorim Panday Saefani Nur Hanifah Salsabila Salsabila Siska Aprilia Rahmawati Siti Maisa Zahara Supriyanto Triana Yuniati Wastam Wahyu Hidayat Yoganingsih, Tutiek Yosi Ika Putri Yulianti Yulianti Yuniati, Triana Yunita, Tyna