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All Journal IMAGE Journal of Business Management Education (JBME) Jurnal Manajemen & Keuangan Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal ASET (Akuntansi Riset) IKRA-ITH EKONOMIKA EQIEN - JURNAL EKONOMI DAN BISNIS Shirkah: Journal of Economics and Business Jurnal Pendidikan Akuntansi dan Keuangan JURNAL MANAJEMEN JSMA (Jurnal Sains Manajemen dan Akuntansi) Cakrawala Repositori Imwi Equity: Jurnal Ekonomi Finansha: Journal of Sharia Financial Management International Journal of Finance Research Jurnal Kajian Peradaban Islam Jurnal Neraca Peradaban The Eastasouth Management and Business Journal of Economics, Entrepreneurship, Management Business and Accounting West Science Accounting and Finance West Science Social and Humanities Studies
Purnomo, Budi Supriatono
Universitas Pendidikan Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal ASET (Akuntansi Riset)

 1 
Fenomena Dalam Proses Evaluasi Perencanaan dan Penganggaran Daerah Ningtyas, Regina Aulia; Aslam, Muhammad Ilham; Purnomo, Budi Supriatono
Jurnal ASET (Akuntansi Riset) Vol 11, No 1 (2019): Jurnal ASET (Akuntansi Riset) Januari -Juni 2019
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v11i1.16614

Abstract

Tujuan penelitian ini untuk mengetahui proses evaluasi perencanaan dan penganggaran daerah. Penelitian ini didasarkan pada fenomena yang kerap terjadi saat proses evaluasi perencanaan dan penganggran seperti munresbang yang tidak berjalan efektif dan juga adanya inkonsistensi dalam proses perencanaan. Untuk itu diperlukan kajian secara mendalam mengenai munresbang dan penyebab inkonsistensi perencanaan dan penganggaran. Penelitian ini menggunakan metode kuantitatif Hasil penelitian menunjukkan masih belum pahamnya masyarakat mengenai munresbang itu sendiri sehingga munresbang hanya sebagai formalitas saja yang menyebabkan proses perencanaan dan penanggaran tidak efektif. Masalah inkonsistensi dalam proses perencanaan disebabkan karena keterbatasan dan rendahnya pemahaman aparatur perencana dalam merumuskan program dan prioritas pembangunan dan juga keterbatasan pengetahuan staf perencana dalam merumuskan rencana pembangunan secara komprehensif. Serta tidak adanya pauyung hukum yang menjadi acuan dalam penyusunan perencanaan pembangunan daerah dalam bentuk peraturan daerah tentang tata cara perencanaan pembangunan daerah.
An Influence: Executive Compensation, Tax Avoidance, and Multiple Large Shareholders (As Moderation) Chika Aprillia; Budi Supriatono Purnomo
Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i2.57228

Abstract

This research is conducted to analyze how executive compensation affects tax avoidance with the presence of multiple large shareholders (MLS) as moderation. This research uses descriptive and verificative methods with a quantitative approach and is conducted on companies engaged in the consumer non-cyclical sector on the IDX in the range of 2019 – 2021. There were as many as 164 total observational data from 68 obtained companies as research samples using purposive sampling techniques. In this research, we found that executive compensation has positive impacts on the practices of corporate tax avoidance. Additionally, it could be moderated by the existence of multiple large shareholders (MLS). MLS moderation can amplify and turn that influence into a negative one. Based on the obtained test results, executive compensation is a monitoring cost incurred to motivate company managers to conduct tax avoidance. Additionally, executive compensation also acts as a reward for additional risks that company managers must face. Companies in the consumer non-cyclical sector were used in this research because of their large numbers and massive contributions to the economy with 2019 – 2021 as a research year due to the COVID-19 outbreak which also impacted the economy.
Co-Authors Abdullah, Sulthan Yusuf Adi Sopian Aggi Panigoro Sarifiyono Andriana, Denny Andrieta Shintia Dewi Aslam, Muhammad Ilham Besar, Mohd. Hairul Azrin Haji Chika Aprillia Ciptagustia, Annisa Dematria Pringgabayu Dewi Puspasari Dini Turipanam Alamanda Doni Dirgantara Edi Suryadi, Edi Egi Arvian Firmansyah, Egi Arvian Fanni Husnul Hanifa Fitri Novilia Frido Saritua Simatupang Heryana, Toni Hidayat, Yusuf Murtadlo Ida Farida Adi Prawira Ikin Solikin Imas Purnamasari Iskandar Iskandar Leonita Siwiyanti Ma’sum, Hadiansyah Miftakul Huda Muhamad Iqbal Naimul Firdaus Muhamad Syahwildan Muhammad Ifan Fadillah Nasim, Arim Ningtyas, Regina Aulia Nurbaeti Nurbaeti Nurmansyah, Abdul Ahmad Hafidh Rani, Asni Mustika Rina Suprina Riske Faldesiani Simatupang, Frido Saritua Siti Havidotinnisa solikin, ikin Syifa Pramudita Faddila Wenda Wahyu Christiyanto Yuliana, Rena