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Apollo Daito

Universitas Mercu Buana

Author-ID : 3200983

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Determinant of Transfer Pricing With Corporate Income Tax as Intervening Variables (Studies on Companies in the Field of Consumer Good Industry Listed on the Indonesia Stock Exchange Period for 2014-2020) Fitri Intan Permatasari; Apollo Daito
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 3 (2022): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i3.1354

Globalization drives cross-border transactions, including the transactions made by the multinational company, and creates a phenomenon of transfer pricing that becomes the attention of both local and overseas tax authorities. This phenomenon may happen due to the possibility of profit shifting by multinational companies. Thus, this research analyzes transfer pricing as the dependent variable and foreign ownership and profitability as independent variables. For the intervening variable, the researcher chose the income tax. This research uses purposive sampling with secondary data from companies listed on the Indonesian Stock Exchange in the category of Consumer Goods Industry in 2014–2020. The results show that foreign ownership, profitability, and corporate income tax simultaneously have significant effects on transfer pricing. While foreign ownership is negatively significant to transfer pricing, profitability and corporate income tax do not affect transfer pricing. Furthermore, corporate income tax cannot mediate the influence of foreign ownership and the profitability of transfer pricing.

The Influence of Human Resource Competency and Utilization of Information Technology on The Quality of Regional Government Financial Reports With Internal Control As A Moderating Variable (Study On Bekasi City Government) sherly Nauli; Apollo Daito
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3128

This study was conducted to test the effect of human resource competence and utilization of information technology on the quality of local government financial reports with internal control as a moderating variable in the Bekasi City Government. The type of data in this study is quantitative data sourced from primary data. The method of data collection by distributing questionnaires. The population in this study was the Regional Finance and Asset Management Agency (BPKAD) of the Bekasi City Government. The sample used in this study were employees in the budget, treasury, accounting and asset fields. Data processing for the study used SmartPLS. The research that has been conducted provides results that human resource competence and utilization of information technology have an effect on the quality of local government financial reports. Furthermore, based on the results of the study, internal control is unable to moderate the relationship between human resource competence and the quality of local government financial reports. Internal control is able to moderate the relationship between the utilization of information technology and the quality of local government financial reports

Hermeneutical Phenomenology of Corporate Financial Failure in Ungaran District, Bawen, Semarang Regency, Central Java Apollo Apollo
International Journal of Advanced Multidisciplinary Vol. 1 No. 4 (2023): International Journal of Advanced Multidisciplinary (January - March 2023)
Publisher : Greenation Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/ijam.v1i4.122

This study uses qualitative methods on companies in Ungaran District, Bawen, Semarang Regency, Central Java with negative equity categories for 2 (two) consecutive years. A company experiencing negative equity or a condition of financial distress is a company's financial position in an unhealthy condition or crisis. Financial distress is a symbol of bankruptcy in accounting. This means that it is not yet or is not legally bankrupt. This research method uses phenomenology and hermeneutics in corporate financial failures to understand the meaning of the experiences of company managers and owners, companies, inter-subjective activities in the hermeneutic process between researchers and people who experience them. Semi-structured and ethnographic interviews, lived experience (Erlebnis), were conducted with eight (8) company research unit objects in Ungaran District, Bawen Regency, Semarang Regency, conducted for approximately 6, consecutive months. The results of this research understand (Verstehen) on the hermeneutic phenomenology of corporate financial failure caused by three things: (1) prejudice, and failure of Gadamer horizon fusion; (2) failure to "understand" Dasein's structure and Heidegger's facticity; (3) failure to understand the essence of Buber's encounter.

Pengaruh Kemahiran Profesional, Independensi, dan Objektivitas Terhadap Kualitas Audit (Studi Kasus pada Inspektorat Jenderal Kemendikbudristek) Syaparudin Syaparudin; Apollo Apollo
Jurnal Ilmu Multidisiplin Vol. 2 No. 1 (2023): Jurnal Ilmu Multidisplin (April-Juni 2023)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jim.v2i1.223

Auditor quality must meet aspects such as professional skills, independence, objectivity and several other aspects inherent in their profession. This is to maintain the quality of audit results, for corporate entities as well as for public entities. This research was conducted to determine the Effect of Professional Proficiency, Independence, and Objectivity on Audit Quality (Case Study of auditors within the Inspectorate General of the Ministry of Education and Culture). Respondents in this study were 122 respondents. The data used in this study is primary data, namely in the form of a questionnaire. This research uses multiple linear analysis and partial test as well as simultaneous test using a data processing application. The results of this study indicate that professional skills affect audit quality, independence influences audit quality, and objectivity influences audit quality.

Pengaruh Ukuran Perusahaan, Leverage, Tata Kelola Terhadap Manajemen Laba Dengan Nilai Perusahaan Sebagai Variabel Moderasi (Studi Kasus Pada Perusahaan Perbankan di Filipina, Indonesia, Malaysia, dan Singapura Tahun 2018-2022) Tri Pria Septiadi; Apollo Daito
Jurnal Ilmu Manajemen Terapan Vol. 6 No. 3 (2025): Jurnal Ilmu Manajemen Terapan (Januari - Februari 2025)
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini mengkaji pengaruh ukuran perusahaan, leverage, dan tata kelola terhadap manajemen laba dengan nilai perusahaan sebagai variabel moderasi. Fokus penelitian ini adalah pada perusahaan-perusahaan perbankan yang beroperasi di Filipina, Indonesia, Malaysia, dan Singapura selama periode 2018 hingga 2022, dengan menggunakan data yang diperoleh dari laporan tahunan perusahaan. Metode yang digunakan adalah pendekatan kausal untuk menguji hipotesis mengenai pengaruh variabel independen terhadap variabel dependen. Temuan penelitian mengungkapkan bahwa manajemen puncak memiliki dampak signifikan terhadap praktik manajemen laba, menyoroti pentingnya keputusan strategis yang diambil oleh pimpinan perusahaan. Ukuran perusahaan juga berpengaruh signifikan, di mana perusahaan yang lebih besar cenderung lebih sering terlibat dalam manipulasi laporan keuangan akibat kompleksitas operasional yang lebih tinggi. Sebaliknya, leverage menunjukkan pengaruh negatif yang signifikan, yang mengindikasikan bahwa perusahaan dengan ketergantungan utang tinggi lebih terbatas dalam praktik manajemen laba karena adanya tekanan keuangan. Selain itu, nilai perusahaan berperan sebagai variabel moderasi yang mempengaruhi hubungan antara manajemen puncak, ukuran perusahaan, dan leverage terhadap manajemen laba, yang bergantung pada kondisi nilai perusahaan yang ada.

Co-Authors A Fakhrorazi Agustin Fadjarenie Alfarisy Rahersya, Revan Aminurraasyid Bin Yatiban Anggraeni, Virdha Anita Kurnia Asri Mustika Rosa Ayang Mulyana Bin Rahmad, Khozaeni Deden Tarmidi Dessie Leventa Moezaque Dewi Nusraningrum Doktoralina, Caturida Meiwanto Elis Lisnawati ENDRI ENDRI Fitri Intan Permatasari Hafiz Abdul Samee Malik Hajar Mayang Lenggang Pakuan Harnovinsah Harnovinsah Hendro Paulus Intan Permatasari, Fitri Intan Sari Irwan Kurniawan Ismaanzira Ismail Ismail, Ismaanzira Khozaeni bin Rahmad Kurnia, Anita Leventa Moezaque, Dessie Lin Oktris Lina Hadiputranti SOEHARNO Lucky Nugroho Lusia Sri Arini Lusia Sri Arini Lydianti Budiman, Tania M. Fadhly Mappayunki, Ratna Marsyaf Mediawahyu Lestari, Steffi Meifida Ilyas Muhammad Kholdun Syaviq Muhammad, Zikri Muhyarsyah Nauli, sherly Nina Maryana Nur Devitamala Nurmala Ahmar Nurul Hidayah Paulus, Hendro Pitoyo, Bayu Seno Raul Jordan Reevhandy Lau Rino, Rino Mauladiputro Risqika Amalia Riya Dwi Handaka Ronny Andesto Rusdi Omar Sari, Gema Ika Saryono Putri, Nany Septiadi, Tri Pria Setyo Riyanto sherly Nauli Slamet Supriyatno Sri Anah Sri Hidayati Sri Hidayati Sri Marti Pramudena St. Fadillah Hadaming Susanto, Andre Swarmilah Hariani Swarmilah Hariani Swarmilah Hariani Swarmilah Hariani Syaparudin Syaparudin Tri Pria Septiadi Tri Widyastuti Tri Widyastuti Tuti Setiatin Vani Mailia Wahyu Maydillah Nurrohman Winarto Winarto Winda Widyanty Wiwik Utami Yudhi Herliansyah Yusoff, Yusliza Mohd Zuha Rosufila Zuha Rosufila Bt Abu Hasan Zulkifli Zulkifli

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