Garuda - Garba Rujukan Digital

PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS DAN KEPUTUSAN TRANSFER PRICING (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2014-2017) Catherine Tania; Budi Kurniawan
TECHNOBIZ : International Journal of Business VOL 2, NO 2 (2019): OKTOBER
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v3i2.329

Penelitian ini bertujuan untuk menganalisa pengaruh pajak, tunneling incentive, dan mekanisme bonus terhadap keputusan transfer pricing perusahaan multinasioal di Indonesia. Variabel dependen dalam penelitian ini adalah transfer pricing yang diproksikan dengan nilai dari related party transaction (RPT) penjualan. Variabel independen dalam penelitian ini adalah pajak, tunneling incentive, dan mekanisme bonus. Penelitian ini menggunakan data sekunder pada laporan keuangan atau laporan tahunan yang telah dipublikasikan oleh perusahaan di Bursa Efek Indonesia. Populasi dalam penelitian ini merupakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Dengan menggunakan metode purposive sampling, di dapat total sampel keseluruhan dalam penelitian ini adalah 88 data dari 22 perusahaan. Metode analisis yang digunakan dalam penelitian ini adalah regresi linear berganda dengan hasil regresi yang menggambarkan bahwa variable tax, tunnelling incentive, dan mekanisme bonus berpengaruh secara signifikan terhadap penerapan transfer pricing.

PENGARUH CORPORATE GOVERNANCE TERHADAP STRUKTUR MODAL Budi Kurniawan
Jurnal Akuntansi Bisnis Vol 9, No 1 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This study aimed to examine of the Corporate Governance effect on the Capital Structure on companies surveyed by CGPI in 2013-2014 by using the control variables of firm’s Dividend Pay Out Ratio (DPR), Profitability, Size, Growth, and Leverage.The data used in this research is secondary data in the form of financial statements and surveys index by using regression analysis. Research result showed that there is no influence between Corporate Governance on Capital Structure. The same results was shown for control variable Dividend PayOut Ratio (DPR), Profitability, Size, Growth, and Leverage effect on Capital Structure.Keywords: Corporate Governance, Dividend Pay Out Ratio (DPR), Profitability, Size, Growth, Leverage, and Capital Structure

PENGARUH PENGUNGKAPAN MANAJEMEN RISIKO TERHADAP ASIMETRIS INFORMASI DENGAN KUALITAS AUDIT DAN FUNGSI INTERNAL AUDIT SEBAGAI VARIABEL PEMODERASI Budi Kurniawan
Jurnal Akuntansi Bisnis Vol 13, No 1 (2020): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v13i1.1960

Abstract: The study aims to test the influence of negative risk disclosure against information asymmetry and test the role of internal audit function and the specialization of auditors in strengthening the negative influence of risk disclosure against information asymmetry. The research samples consist of 281 companies listed on the Indonesia Stock Exchange (IDX) in 2016. The method of analysis used in this research is the method of regression analysis of moderating by using STATA analysis tool version 13. The results showed that the disclosure of risk has a negative and significant effect on information asymmetry, while internal audit functions and auditors ' specializations cannot strengthen the negative influence of risk disclosure against asymmetry Information. Keywords: Disclosure, information asymmetry, internal audit function, specialisation of Auditors Abstrak: Penelitian ini bertujuan untuk menguji pengaruh negatif pengungkapan risiko terhadap asimetri informasi dan menguji peran fungsi internal audit dan spesialisasi auditor dalam memperkuat pengaruh negatif pengungkapan risiko terhadap asimetri informasi. Sampel penelitian terdiri dari 281 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis regresi moderasi dengan menggunakan alat analisis STATA Versi 13. Hasil penelitian menunjukkan bahwa pengungkapan risiko berpengaruh negatif dan signifikan terhadap asimetri informasi, sedangkan fungsi internal audit dan spesialisasi auditor tidak dapat memperkuat pengaruh negatif pengungkapan risiko terhadap asimetri informasi. Kata Kunci: pengungkapan risiko, asimetri informasi, fungsi internal audit, spesialisasi auditor.

TEORI KENDALA SEBAGAI ALAT PENGUKURAN KINERJA Budi Kurniawan
Jurnal Akuntansi Bisnis Vol 9, No 2 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Classifying accounting information for internal users of an organizations is one way to support the needs of information for managers. Managerial accounting has three main objectives, namely: (1) provide information for planning activities of the organization; (2) provide information for controlling the activity; (3) provide information to make effective decisions. Theory of constraints is a method used to perform continuous improvement in manufacturing and nonmanufacturing activity. It is characterized as a “thinking process” that begins by recognizing that all resources are limited to the most critical factor that is referred to as a constraint. One of the most interesting issues in the managerial accounting issue is the incentive-based compensation using a balanced scorecard. This research proposes theory of constraints as a performance measurement tool in the four perspectives of the balanced scorecard as an alternative to short-term measurement methods. The outcome framework in this research needs to be proceed to the next stage in upcoming researches.Keywords: constraints, performance measurement, balanced scorecard

PENGARUH PENERAPAN MANAJEMEN RISIKO TERHADAP KINERJA KEUANGAN INDUSTRI PERBANKAN Devica Pratiwi; Budi Kurniawan
Jurnal Akuntansi Bisnis Vol 10, No 1 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The role of the large banking industry in the Indonesian economy affects banking governance, where prudence is strongly emphasized. Such caution is a reflection of the attitude of responsibility towards the trust given by the community. To address the risks involved in banking operations, risk management is a much-needed solution, which is used to identify, measure, monitor, and control risks arising from bank operations. This study takes independent variables in which NIM as a proxy of interest rate risk, NPL as proxy of credit risk, CAR as solvency & capital risk proxy, and LDR as a liquidity risk proxy. Dependent variable used in this research is financial performance of banking by using profitability ratio that is ROE. The sample of research selected by purposive sampling method get 12 companies that report 3 period of annual report that is year 2013, 2014, and 2015. Analyze technique which is done is by using multiple regression, and the analysis tool is SPSS version 21. The result show that NIM and CAR has significant influence on profitability, while NPL and LDR have insignificant influence.Keywords: risk management, bank performance indicator

RELEVANSI NILAI SUSTAINABILITY REPORTING DENGAN NVIVO MEASUREMENT METHOD: BENCHMARKING PENERAPAN PELAPORAN PERUSAHAAN YANG TERDAFTAR DI JOHANNESBURG STOCK EXCHANGE [VALUE RELEVANCE OF SUSTAINABILITY REPORTING WITH NVIVO MEASUREMENT METHOD: BENCHMARKING OF CORPORATES IMPLEMENTATION LISTED ON JOHANNESBURG STOCK EXCHANGE] Kenny Fernando; Budi Kurniawan; Refianto -
Jurnal Penelitian Akuntansi (JPA) Vol 1, No 1 (2020): April
Publisher : Universitas Pelita Harapan

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

This study aims to examine the effect of applying the Sustainability Reporting (SR) model and its impact on the value relevance of accounting information. In accordance with the title, this research emphasizes the measurement of information in SR by using NVIVO software that measures the level of Sustainability Reporting (NVIVO Measurement Method). The company's reporting model has set foot on the integrated reporting model (Integrated Reporting). However, to implement integrated reporting the company must have implemented the concept of Sustainability Reporting. Many developed and developing countries have begun to adopt the latest SR reporting model. In Indonesia, there are already many state-owned companies implementing SR and IR, however, no one has yet revealed the benefits of the reporting at a time. This examines the company's previous reporting model, namely Sustainability Reporting to reveal evidence of the Sustainability Reporting model by taking an example from South Africa, which has officially adopted both reporting models on the stock exchanges in the country. This study will look at the relationship with the value relevance of accounting information from 2005 to 2010.Bahasa Indonesia Abstrak: Penelitian ini bertujuan untuk menguji pengaruh penerapan model pelaporan Sustainability Reporting (SR) dan dampaknya terhadap relevansi nilai informasi akuntansi. Sesuai dengan judulnya, penelitian ini menekankan pada pengukuran informasi dalam SR dengan menggunakan perangkat lunak NVIVO yang mengukur tingkat pelaporan Sustainability Reporting (Metode Pengukuran NVIVO). Model pelaporan perusahaan telah menginjakkan kaki pada model pelaporan terintegrasi (Integrated Reporting). Nam`un, untuk menerapkan Integrated Reporting (IR), perusahaan harus menerapkan konsep pelaporan keberlanjutan (SR). Banyak negara maju dan berkembang telah mulai mengadopsi model pelaporan terbaru SR. Di Indonesia sendiri, sudah ada banyak perusahaan milik negara yang menerapkan SR dan IR, namun, belum ada yang mengungkapkan manfaat pelaporan pada saat suatu negara. Penelitian ini menguji model pelaporan perusahaan sebelumnya, yaitu SR untuk mengungkap bukti model pelaporan SR dengan mengambil contoh dari Afrika Selatan yang secara resmi mengadopsi kedua model pelaporan di bursa saham pada negara tersebut. Studi ini akan melihat hubungan dengan relevansi nilai informasi akuntansi dari 2005 hingga 2010.

Title

Found 6 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 6 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 6 Documents
Search