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PENGARUH PAJAK, TUNNELING INCENTIVE, DAN MEKANISME BONUS TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING Fauziah, Nur Fitria; Saebani, Akhmad
Akuntansi Krida Wacana VOL. 18 NO. 1A JANUARI-JUNI 2018
Publisher : Akuntansi Krida Wacana

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

This study aims to determine the effect of Taxes, Tunneling Incentive, and Bonus Mechanism on The Company’s Decision to Transfer Pricing. The study uses all of the manufactur companies and mining companies in the coal sector listed on Indonesian Stock Exchange (BEI) in 2014, 2015 and 2016. Sampling technique using purposive sampling (purposive sampling method). Selection of a sample of 90 manufacturing companies and mining companies in the coal sector listed in Indonesia Stock Exchange. Testing the hypothesis is used multiple linear regression analysis with SPSS 23 and a significance level of 5% (0,05). The results of the testing showed that : (1) there is influence of Tax measured by effective tax rate (ETR) with a significance level of 0,020 is smaller than the specified level = 0,05, (2) there is influence of Tunneling Incentive which is measured based on the amount of foreign ownership exceeding 20% to Transfer Pricing with a significance level of 0,002 is smaller than the specified level = 0,05, there is no significance influence of Bonus Mechanism as measured by net profit trend index (ITRENDLB) to Transfer Pricing with a significance level of 0,340 is greater than the specified level = 0,05.Keywords : bonus mechanism, tax, transfer pricing, tunneling incentive

PENGARUH PENGANGGARAN PARTISIPATIF, KEJELASAN SASARAN ANGGARAN, DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA MANAJERIAL Saebani, Akhmad; Lastiningsih, Nugrahini
Ekonomi dan Bisnis Vol 2, No 1 (2015): Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

This study aims to test empirically the effect of participative budgeting, budget goal clarity, and organizational commitment on managerial performance. Research using primary data obtained through a questionnaire. The population in this study is a course of study at a private university in the region Kopertis III by sampling using simple random sampling. Samples that returned 57 of the 87 sent (response rate 66%). Data were analyzed using multiple linear regression were processed using SPSS. Results of this study indicate that; 1) participative budgeting significant positive effect on managerial performance; 2) budget goal clarity significant positive effect on managerial performance; and 3) organizational commitment is not significant positive effect on managerial performance.

Faktor-Faktor Yang Mempengaruhi Manajemen Laba nerisa arviana; Akhmad Saebani; Munasiron Miftah
Jurnal Syntax Transformation Vol 1 No 08 (2020): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v1i8.138

Penelitian ini dilakukan untuk menguji faktor-faktor yang mempengaruhi manajemen laba, dengan variabel penelitian meliputi Ukuran Perusahaan, Dewan Komisaris, Leverage, dan Arus Kas Bebas. Populasi penelitian menggunakan perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia periode 2016-2018 sejumlah 166 perusahaan. Metode pengambilan sampel menggunakan purposive sampling. Sampel penelitian berjumlah 186 data, dengan 62 perusahaan. Penelitian menggunakan program SPSS versi 22 untuk menguji hipotesis dengan Analisis Regresi Linear Berganda dengan tingkat signifikansi 5% (0,05). Hasil dan kesimpulan dari pengujian dapat diperoleh bahwa (1) ukuran perusahaan tidak berpengaruh signifikan terhadap manajemen laba, karena besar atau kecilnya suatu ukuran perusahaan tidak menjadi acuan dalam melakukan praktik manajemen laba; (2) dewan komisaris tidak berpengaruh signifikan terhadap manajemen laba, karena rata-rata perusahaan sampel hanya memenuhi syarat formalitas batas minimum yang ditetapkan regulasi tanpa berperan secara efektif dalam menjalankan fungsi pengawasan dalam perusahaan; (3) leverage tidak berpengaruh signifikan terhadap manajemen laba, karena apabila rasio leverage tinggi, maka perilaku manajemen dalam melakukan manajemen laba akan tetap atau konstan; (4) arus kas bebas berpengaruh negatif terhadap manajemen laba, karena apabila arus kas bebas perusahaan tinggi maka menandakan bahwa perusahaan memiliki cukup persediaan kas untuk membiayai keperluan perusahaan sehingga pihak manajer tidak perlu melakukan praktik manajemen laba.

Pergantian Dewan Komisaris Dan Dewan Direksi Terhadap Pengungkapan Laporan Keberlanjutan Bunga Novitasari; Andi Manggala Putra; Akhmad Saebani
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 24, No 1 (2021)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v24i1.262

This study aims to examine the turnover of the board of commissioners, board of directors, audit committee, and independent board of directors on the disclosure of sustainability reports. In this study turnover was measured using member recruitment and member removal. The sample in this study amounted to 135 samples from 45 financial companies listed on the Indonesia Stock Exchange during the 2016-2018 period. The analysis technique used is panel data regression analysis using STATA 13. The results of this study found that the recruitment of the board of commissioners, the board of directors, and the audit committee have a significant effect on disclosure of sustainability reports. The recruitment of an independent board of directors has no significant effect on disclosure of sustainability reports. While the removals of board of commissioners and directors have no effect. This study provides a new understanding of corporate governance in which the recruitment of members of the board of commissioners and directors will affect the disclosure of corporate sustainability reports. This study uses a new measure, that is the recruitment and removal of members of the board of commissioners and directors.

PENGARUH PAJAK, TUNNELING INCENTIVE, DAN MEKANISME BONUS TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING Nur Fitria Fauziah; Akhmad Saebani
Jurnal Akuntansi VOL. 18 NO. 1A JANUARI-JUNI 2018
Publisher : Jurnal Akuntansi

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

This study aims to determine the effect of Taxes, Tunneling Incentive, and Bonus Mechanism on The Company’s Decision to Transfer Pricing. The study uses all of the manufactur companies and mining companies in the coal sector listed on Indonesian Stock Exchange (BEI) in 2014, 2015 and 2016. Sampling technique using purposive sampling (purposive sampling method). Selection of a sample of 90 manufacturing companies and mining companies in the coal sector listed in Indonesia Stock Exchange. Testing the hypothesis is used multiple linear regression analysis with SPSS 23 and a significance level of 5% (0,05). The results of the testing showed that : (1) there is influence of Tax measured by effective tax rate (ETR) with a significance level of 0,020 is smaller than the specified level = 0,05, (2) there is influence of Tunneling Incentive which is measured based on the amount of foreign ownership exceeding 20% to Transfer Pricing with a significance level of 0,002 is smaller than the specified level = 0,05, there is no significance influence of Bonus Mechanism as measured by net profit trend index (ITRENDLB) to Transfer Pricing with a significance level of 0,340 is greater than the specified level = 0,05.Keywords : bonus mechanism, tax, transfer pricing, tunneling incentive

PENGARUH PENGANGGARAN PARTISIPATIF, KEJELASAN SASARAN ANGGARAN, DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA MANAJERIAL Akhmad Saebani; Nugrahini Lastiningsih
Ekonomi dan Bisnis Vol 2, No 1 (2015): Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

This study aims to test empirically the effect of participative budgeting, budget goal clarity, and organizational commitment on managerial performance. Research using primary data obtained through a questionnaire. The population in this study is a course of study at a private university in the region Kopertis III by sampling using simple random sampling. Samples that returned 57 of the 87 sent (response rate 66%). Data were analyzed using multiple linear regression were processed using SPSS. Results of this study indicate that; 1) participative budgeting significant positive effect on managerial performance; 2) budget goal clarity significant positive effect on managerial performance; and 3) organizational commitment is not significant positive effect on managerial performance.

Pengaruh Skeptisme Profesional Independensi Dan Tekanan Waktu Terhadap Tanggungjawab Auditor Dalam Mendeteksi Kecurangan Regita Ardilassinta Putri; Akhmad Saebani; Wahyu Ari Andriyanto
Jurnal Syntax Transformation Vol 1 No 08 (2020): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v1i8.122

Penelitian ini bertujuan untuk mengetahui pengaruh Skeptisme Profesional, Independensi dan Tekanan Waktu Terhadap Tanggung Jawab Auditor dalam Mendeteksi Kecurangan. Objek dari penelitian ini adalah para auditor yang bekerja di wilayah Jakarta Selatan. Sampel yang digunakan dalam penelitian ini berjumalah 40 responden dari 8 KAP yang ada di wilayah Jakarta Selatan. Teknik Sampel yang digunakan adalah Purposive sampling dengan kriteria yang telah ditentukan. Data yang digunakan didalam penelitian ini adalah data primer yang berasal dari kuesioner yang peneliti sebarkan pada auditor yang bekerja di KAP Wilayah Jakarta Selatan. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linier berganda, dengan menggunakan SPSS program 2.0 dan tingkat signifikansinya 0,05 atau 5%. Hasil didalam penelitian ini secara parsial menunjukan bahwa Skeptisme Profesiona berpengaruh secara positif terhadap Tanggung Jawab Auditor dalam Mendeteksi Kecurangan, Independensi berpengaruh positif terhadap Tanggang Jawab Auditor dalam Mendeteksi Kecurangan, dan Tekanan Waktu tidak berpengaruh terhadap Tanggang Jawab Auditor dalam Mendeteksi Kecurangan.

Analisis Faktor-Faktor Yang Memengaruhi Kualitas Laba Setelah Penerapan International Financial Reporting Standard (IFRS) Bonna Marietta Bardo; Akhmad Saebani; Andi Manggala Putra
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i2.010

This study is a quantitative study that aims to find out the factors that influence earnings quality after IFRS implementation. The dependent variable in this study is earnings quality measured by the calculation of discretionary accruals. And the independent variable for this research is company size measured using the natural logarithm of total assets, profitability using ROA and capital structure using DAR. The sample used was at property and real estate companies listed on the Indonesia Stock Exchange as many as 55 companies in 2012-2018. The sampling technique used in this study was by purposive sampling, which is the technique of determining the sample by considering a certain thing based on relevant criteria if it is associated with the research. The data analysis method used is a fixed effect regression model. Data processing in this study uses STATA. This study uses agency theory to strengthen research. The results showed that company size, profitability and capital structure had a significant positive effect on earnings quality.

PENGARUH MANAJEMEN LABA RIIL TERHADAP KINERJA PERUSAHAAN SETELAH KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) Megawati Marine Putri; Akhmad Saebani; Andi Manggala Putra
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 1 (2020): Vol 6, No. 1 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i1.1848

This study aims to examine the effect of real earnings management on company performance after IFRS convergence. Research sampling is 329 selected by the purposive sampling method. The results showed that after the convergence of IFRS, real earnings management still occurred in the company as a substantive method from other methods of performance improvement. Unreasonably increased sales and excess production levels do not affect the company's performance. While the decrease in discretional expenses has a positive effect on company performance. companies can use real earnings management as another way to improve company performance that is measured in broad terms through the value of company assets and the amount of profit generated by the company in a certain period. Although it does not provide a large enough influence in improving company performance. Therefore it needs to be further analyzed for company managers to add other ways to improve company performance.

Analysis of Factors Affecting the Quality of Local Government Financial Report Information Akhmad Saebani
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6479

This study examined the influence of human resource competence, utilization of information technology, and internal control of accounting on the quality of information on local government financial reports on SKPD in DKI Jakarta Province. The population in this study is the Regional Device Work Unit (SKPD) of the local Government in the area of DKI Jakarta Province. The technique of determining the sample using a simple random sampling method. The sample used in this research is a financial officer who works on SKPD DKI Jakarta Provincial Government. The number of samples used is 71 respondents. The type of data in this study is quantitative data sourced from the primary data—methods of data collection by distributing questionnaires. The scale used in the preparation of the questionnaire was the Likert scale. The data analysis method was done by validity, reliability, normality, multicollinearity, and heteroscedasticity tests. Hypothesis testing of this research using multiple linear regression analysis. The test tool for the hypothesis is a t-test and coefficient of determination (R2). The result of this research is the influence of each independent variable on the dependent variable that the competence of human resources and internal control of accounting has a significant effect on the quality of the information in local government financial reports. At the same time, the utilization of information technology has no significant effect on the quality of information on local government financial statements.

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