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Niken Nindya Hapsari
Fakultas Ekonomi dan Bisnis Universitas Brawijaya Malang. Email: niken_NH@yahoo.com/No Telephon. 08155517233
Economics, Econometrics & Finance

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PENGARUH PENGALAMAN AUDITOR DAN ORIENTASI ETIKA TERHADAP KEPUTUSAN ETIS AUDITOR NEGARA DENGAN KOMITMEN PROFESIONAL SEBAGAI VARIABEL INTERVENING Hapsari, Niken Nindya
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 2, No 2: Juli 2011
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.342 KB) | DOI: 10.18860/em.v2i2.2369

Abstract

The objective of this study to examine The influence of auditor experience and ethical orientation on making ethical decision of governmental auditor, using professional commitment as an intervening variable. This research was developed from research Butt (1988), Zeigenfuss dan Singhapakdi (1994) also Windsor and Ashkanasy (1995) by changing professional commitments as an intervening variable on making ethical decision of auditor.The research was conducted using survey methods of governmental auditor who worked on the State Audit Office of the Representative Office of East Java Province is distributed directly to the response rate of 85%. The unit of analysis were auditors with 100 respondents as samples. The analysis data technique in testing the hypothesis is path analysis.The results of this study indicated that first, the experience of auditors, ethical orientation influenced professional commitment and ethical orientation also commitment influenced ethical decision, meanwhile the auditor's experience did not influence the ethical decision. Second, these finding suggested that the professional commitment as an intervening variable of auditor experience and ethical orientation to the auditor's consideration of ethical decisions.The results concluded the auditor's experience and ethical orientation are two important issues related to professional commitment and ethical decision making. In towards the previous auditor experience and high ethical orientation could improve with good professional commitments as well as ethical decisions.  
PAJAK, TUNNELING INCENTIVE DAN MEKANISME BONUS PADA KEPUTUSAN TRANSFER PRICING Wafiroh, Novi Lailiyul; Hapsari, Niken Nindya
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 6, No 2: Juli 2015
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.646 KB) | DOI: 10.18860/em.v6i2.3899

Abstract

AbstractThere are two kinds of motivation in transfer pricing transaction, tax avoidance and opportunistic motivation. Tunneling that disadvantages the minority stockholders often happens since the stockholders in Indonesia tend to concentrate on a minority. Besides, the rules and laws cannot protect them. Management will try to increase the company’s profit in order to get the bonus promised by the company owner. This research aims to know: 1) The effect of tax on transfer pricing decision, 2) The effect of tunneling incentive on transfer pricing decision, and 3) The effect of bonus mechanism on transfer pricing decision. This research focuses on 17 manufacture companies listed in Indonesia Stock Exchange (BEI) of 2011–2013. The data used is the secondary data that are companies ’ financial annual report gathered through the IDX official website by using purposive sampling. The data analysis method is logistic regression using SPSS 21 program. The result of analysis indicates that tax, tunneling incentive, and bonus mechanism simultaneously affect transfer pricing transaction. Partially, tax gives positive and significant effect on transfer pricing transaction. Meanwhile, tunneling incentive gives positive and significant effect on transfer pricing transaction. On the other hand, bonus mechanism does not give any significant effect on transfer pricing transaction.AbstrakTerdapat dua motivasi dilakukannya transaksi transfer pricing, yaitu motivasi penghindaran pajak dan motivasi oportunistik. Tunneling yang merugikan pemilik saham minoritas tidak jarang terjadi mengingat kepemilikan saham di Indonesia cenderung terkonsentrasi pada sebagian kecil pihak, dimana peraturan dan undang-undang yang dibuat masih belum mampu melindungi kepentingan mereka. Manajemen akan berusaha meningkatkan laba perusahaan guna memperoleh bonus yang dijanjikan oleh pemilik perusahaan yang didasarkan pada laba. Penelitian ini bertujuan untuk mengetahui: 1) Pengaruh pajak pada keputusan transfer pricing, 2) Pengaruh tunneling incentive pada keputusan transfer pricing, dan 3) Pengaruh mekanisme bonus pada keputusan transfer pricing. Fokus penelitian ini adalah 17 perusahaan manufaktur yang listing di BEI periode 2011–2013. Data yang digunakan yaitu data skunder berupa laporan keuangan tahunan perusahaan yang diperoleh melalui situs resmi IDX dengan menggunakan purposive sampling. Metode analisis data menggunakan regresi logistik dengan bantuan program SPSS21.Hasil analisis menunjukkan bahwa secara simultan pajak, tunneling incentive dan mekanisme bonus berpengaruh terhadap transaksi transfer pricing. Secara parsial pajak berpengaruh positif dan signifikan terhadap transaksi transfer pricing. Tunneling incentive berpengaruh positif dan signifikan terhadap transaksi transfer pricing. Dan mekanisme bonus tidak berpengaruh signifikan terhadap transaksi transferpricing.
Co-Authors Novi Lailiyul Wafiroh