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All Journal Jurnal Pendidikan Akuntansi Indonesia Gadjah Mada International Journal of Business Journal of Accounting and Investment
Arief Zuliyanto Susilo
Universitas Negeri Yogyakarta
Economics, Econometrics & Finance Education

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Foreign Investor’s Interest and Tax Avoidance: Contingency Perspectives Depended on Country’s Protection Level and Law Systems Dielanova Wynni Yuanita; Christine Novita Dewi; Arief Zuliyanto Susilo; Kusharyanti Kusharyanti
Gadjah Mada International Journal of Business Vol 22, No 1 (2020): January-April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.43521

Abstract

This study investigates differences in firms’ tax avoidances between multinational and national. Furthermore, it investigates the differences between firms’ contingent behavior because of the country’s investor protection level and law systems. This research takes into account the firms’ tax avoidance phenomenon. Besides that, it proposes novelties as follows. First, this study highlights that multinational firms tend to avoid taxes higher than national ones. Second, it induces the dividend catering theory related to the country’s investor protection. The latest, it persuades that country’s investor protection, and law systems make firms contingent on their tax avoidance behaviors. This study finds that firms where they live in high investors’ protection countries and common law did higher tax avoidance than others. The findings imply that these firms could grow higher than others. It means that this study suggests economic consequences. The consequence is that a country should increase its investors’ protection level and somehow redefine its law systems. Therefore, it could enhance its capital market and subsequently improve the national welfares.
Insider Trading: Isu Etika, Peraturan dan Sudut Pandang Trader Arief Zuliyanto Susilo
Journal of Accounting and Investment Vol 15, No 2: July 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (133.594 KB)

Abstract

Basically all humans are ethical. When a person experiences an inner conflict in the act is less precise, it is a sign that the person has ethics. Basically also that every person, especially the economic actors are individuals who have opportunistic nature. Options for increasing the personal wealth without thinking of the other party, as long as does not violate or potentially against the law, will be performed. Act of buying and selling by the parties in a debate that still has not led. The researchers have delivered a variety of rationale. Insider trading like a double-edged sword, on the one hand can be stretched buying and selling stocks, on the other hand have an impact on the loss for the other party. Various attempts have been made to remove the various agencies insider trading activities, but insider trading is an activity that is sometimes very difficult to detect and impossible someone dibatas right to sell his possessions. By using literature review and interviews with traders, it was concluded that insider trading will occur if the beneficial regardless of ethical problems. There needs analysis and proper consideration in determining the classification cutoff ethical or not insider trading or selling the permissible limits.
THE EFFECT OF MICROTEACHING AND GUIDED FIELD PRACTICE (PLT) ON READINESS TO BECOME PROFESSIONAL TEACHER OF THE ACCOUNTING EDUCATION STUDENT STATE UNIVERSITY OF YOGYAKARTA CLASS OF 2015 Nabila Sofiarani; Arief Zuliyanto Susilo
Jurnal Pendidikan Akuntansi Indonesia Vol 17, No 2 (2019): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (611.629 KB) | DOI: 10.21831/jpai.v17i2.28692

Abstract

This research aims to determine whether there is an effect of the Microteaching Quality and Guided Field Practice (PLT) on Readiness to Become Professional Teacher. This research uses a quantitative approach with the respondents from the Accounting Education Student 2015 State University of Yogyakarta amounted to 63 students. Data collection techniques using a questionnaire. The data analysis technique uses multiple regression analysis. The results showed: 1) There was no significant effect of Microteaching Quality on Readiness to Become Professional Teacher with   = -0.317 and significance value of 0.752. 2) There was a positive and significant effect of Guided Field Practice (PLT) on Readiness to Become Professional Teacher with = 3.963 and significance value of 0,000. The determination coefficient ( is 0.208 or 20.8%. These results identify that Readiness to Become Professional Teacher can be explained by the variable of Microteaching Quality and Guided Field Practice on 20.8%. Keywords: Microteaching, Guided Field Practice, Readiness to Become Professional Teacher
Co-Authors Christine Novita Dewi Dielanova Wynni Yuanita Kusharyanti Kusharyanti Nabila Sofiarani