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PENERAPAN ABC DALAM SISTEM HARGA TRANSFER Widiatmoko, J.
Gema Stikubank Vol 32, No 3 (2000): Edisi 32 No. III JUni 2000
Publisher : Gema Stikubank

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The trend toward desentralization and the implementation of the profit center concept in the 1960s and 1970s provided increased autonomy at the divisional level or subsidiary of many corporations. at the same time , it created the need for a sound transfer pricing system to assure the optimal allocation of corporate resource and to provide meaningful measure of divisional profit performance.The need for an effective transfer pricing system remains strong, althought the transfer pricing problem of domestic or multinational companies are complex enough.Â These are many transfer pricing systems can be used by companies. They have weaknesses, one of them is the dificulty to achive goal congruence. This artcle discuses how a company solves its transfer pricing problems by using Activity Based Costing.

The Impact of Deferred Tax Assets, Discretionary Accrual, Leverage, Company Size and Tax Planning Onearnings Management Practices Widiatmoko, Jacobus; Mayangsari, Ika
Jurnal Dinamika Manajemen Vol 7, No 1 (2016): March 2016 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Semarang State University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v7i1.5750

The purpose of this study is to analyze and provide empirical evidence of the influence of deferred tax asset, discretionary accrual, leverage, company size, and tax planning on earnings management. Financial performance is an indicator that is required by company management to measure the effectiveness of company performance. This research used secondary data that was got from annual report published in www.idx.co.id and data from Indonesian Capital Market Directory (ICMD). Populations of the research are manufacturing companies listed on Indonesia Stock Exchange from 2011-2013. Samples were selected by using purposive sampling method. There are 208 observations that will examined by logistic regression analysis. The result shows that deferred tax asset has negative and not significant effect to the earnings management, discretionary accrual has negative and not significant effect to the earnings management, leverage has negative and significant effect to the earnings management, company size has positive and significant effect to the earnings management, tax planning has positive and not significant effect to the earnings management.Tujuan penelitian ini menganalisis bukti empiris mengenai pengaruh asset pajak tangguhan, discretionary accrual, leverage, ukuran perusahaan, dan perencanaan pajak terhadap manajemen laba. Kinerja keuangan adalah indikator untuk mengukur efektivitas perusahaan. Penelitian ini menggunakan data sekunder yang diperoleh dari www.idx.co.id serta data dari Indonesian Capital Market Directory (ICMD). Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2011-2013. Sampel dipilih dengan purposive sampling. Terdapat 208 observasi yang akan diuji dengan model analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa asset pajak tangguhan memiliki pengaruh negatif dan tidak signifikan terhadap praktik manajemen laba, discretionary accrual memiliki pengaruh negatif dan tidak signifikan terhadap praktik manajemen laba, leverage memiliki pengaruh negatif dan signifikan terhadap praktik manajemen laba, ukuran perusahaan memiliki pengaruh positif dan signifikan terhadap praktik manajemen laba, perencanaan pajak memiliki pengaruh positif dan tidak signifikan terhadap praktik manajemen laba.JEL Classification: G3, G32

DETERMINAN INTEGRITAS LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN YANG MENGIKUTI PROGRAM CORPORATE GOVERNANCE PRECEPTION INDEX TAHUN 2011-2014) Widiatmoko, J.; Indarti, MG. Kentris; Novia Kurniawati, Puji
Proceeding SENDI_U 2017: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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The purpose of this study was to analyze the influence of corporate governance, independence, audit quality and size of the integrity of the financial statements on the companys corporate governance program preception CGPI index in 2011-2014.The population is all companies follow corporate governance program preception CGPI index in 2011- 2014. The sample in this study as many as 70 companies. The sampling technique used purposive sampling. The analytical tool used is a linear regression analysis.The results of the analysis can be concluded that: Corporate governance perception index positive and significant impact on the integrity of financial statements. The independence is not significant positive effect on the integrity of financial statements. Quality audits significant positive effect on the integrity of financial statements. Size companies significant positive effect on the integrity of financial statements. Keywords: GCG, independence, audit quality, size and integrity of financial statements

âANTESEDEN GOOD CORPORATE GOVERNANCE DAN KONSEKUENSINYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DALAM CORPORATE GOVERNANCE PERCEPTION INDEXâ Vitara Arta Ciputri, 14.05.52.0167; Widiatmoko, Jacobus
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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This study is examines and analyze the effect of profitability, company size, and leverage of the good corporate governance, and the effect of good corporate governance of the earnings management on the companies listed on the Corporate Governance Perception Index. This study used purposive sampling method in sample selection, the criteria for a sample of the companies listed on the Corporate Governance Perception Index during the period 2013-2016. Based on these criteria, obtained a sample of 90 companies over a four-year observation period. Relations and or influence between variables and is described by using multiple regression analysis.The result showed that the profitability a not effect of the good corporate governance. Company Size a significant positive effect of the good corporate governance. Leverage a significant negative effect of the good corporate governance. Good Corporate Governance a significant positive effect of the earnings management.Keywords: Earnings Management, Good Corporate Governance, Profitability, Company Size, and Leverage..

The Impact of Deferred Tax Assets, Discretionary Accrual, Leverage, Company Size and Tax Planning Onearnings Management Practices Widiatmoko, Jacobus; Mayangsari, Ika
JDM (Jurnal Dinamika Manajemen) Vol 7, No 1 (2016): March 2016 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v7i1.5750

The purpose of this study is to analyze and provide empirical evidence of the influence of deferred tax asset, discretionary accrual, leverage, company size, and tax planning on earnings management. Financial performance is an indicator that is required by company management to measure the effectiveness of company performance. This research used secondary data that was got from annual report published in www.idx.co.id and data from Indonesian Capital Market Directory (ICMD). Populations of the research are manufacturing companies listed on Indonesia Stock Exchange from 2011-2013. Samples were selected by using purposive sampling method. There are 208 observations that will examined by logistic regression analysis. The result shows that deferred tax asset has negative and not significant effect to the earnings management, discretionary accrual has negative and not significant effect to the earnings management, leverage has negative and significant effect to the earnings management, company size has positive and significant effect to the earnings management, tax planning has positive and not significant effect to the earnings management.Tujuan penelitian ini menganalisis bukti empiris mengenai pengaruh asset pajak tangguhan, discretionary accrual, leverage, ukuran perusahaan, dan perencanaan pajak terhadap manajemen laba. Kinerja keuangan adalah indikator untuk mengukur efektivitas perusahaan. Penelitian ini menggunakan data sekunder yang diperoleh dari www.idx.co.id serta data dari Indonesian Capital Market Directory (ICMD). Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2011-2013. Sampel dipilih dengan purposive sampling. Terdapat 208 observasi yang akan diuji dengan model analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa asset pajak tangguhan memiliki pengaruh negatif dan tidak signifikan terhadap praktik manajemen laba, discretionary accrual memiliki pengaruh negatif dan tidak signifikan terhadap praktik manajemen laba, leverage memiliki pengaruh negatif dan signifikan terhadap praktik manajemen laba, ukuran perusahaan memiliki pengaruh positif dan signifikan terhadap praktik manajemen laba, perencanaan pajak memiliki pengaruh positif dan tidak signifikan terhadap praktik manajemen laba.JEL Classification: G3, G32

FAKTOR-FAKTOR YANG MEMPENGARUHI INITIAL RETURN PADA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING DI BURSA EFEK INDONESIA PERIODE 2015-2018 Wiwien Djoko Prasetiyo, 15.05.52.0105; Widiatmoko, Jacobus
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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This study aims to examine the effect of company size, auditor reputation, underwriter reputation, earnings per share, price earning ratio, financial leverage, company age, and the percentage of old shareholders on initial return on companies that carry out initial public offers (IPOs) on the Indonesia Stock Exchange during 2015-2018. The population used in this study consisted of all IPO companies during 2015-2018. So, the total population obtained is 125 data. After passing through the purposive sampling stage, a sample of 78 companies was obtained. The data analysis method used is descriptive statistics, normality test, classic assumption test, multiple linear regression test, model test and hypothesis test. The results of this study indicate that earnings per share has a negative effect on initial return. Whereas company size, auditor reputation, underwriter reputation, price earning ratio, financial leverage, company age and percentage of old shareholders has a negative effect and not significantly on initial return.

THE DETERMINANS OF EARNINGS RESPONSE COEFFICIENT: An Empirical Study for The Real Estate and Property Companies Listed on The Indonesia Stock Exchange Widiatmoko, Jacobus; Indarti, MG. Kentris
Accounting Analysis Journal Vol 7 No 2 (2018): July 2018
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i2.27321

Abstract This study aimed to examine the influence of the earnings persistence, growth, systematic risk, capital structure, and company’s size on the earnings response coefficient.The population of this research arethe real estate and property companies listed on the Indonesia Stock Exchange from 2011-2014.Samples were selected by using the purposive sampling method and obtained as much as 52, 52, 51 and 50 companies respectively. The ordinary least square regression was used in this research to analyze the data.The result shows that the earnings persistenceand capital structurehavepositive and significant effect on the earnings response coefficient, the company’s growth has negative and significant on earnings response coefficient, while systematic risk, and firm size have no effect on earnings response coefficient.   Key words: earnings persistence, company’s growth, systematic risk, capital structure, company’s size and earnings response coefficient

“ANTESEDEN GOOD CORPORATE GOVERNANCE DAN KONSEKUENSINYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DALAM CORPORATE GOVERNANCE PERCEPTION INDEX” Vitara Arta Ciputri, 14.05.52.0167; Widiatmoko, Jacobus
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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This study is examines and analyze the effect of profitability, company size, and leverage of the good corporate governance, and the effect of good corporate governance of the earnings management on the companies listed on the Corporate Governance Perception Index. This study used purposive sampling method in sample selection, the criteria for a sample of the companies listed on the Corporate Governance Perception Index during the period 2013-2016. Based on these criteria, obtained a sample of 90 companies over a four-year observation period. Relations and or influence between variables and is described by using multiple regression analysis.The result showed that the profitability a not effect of the good corporate governance. Company Size a significant positive effect of the good corporate governance. Leverage a significant negative effect of the good corporate governance. Good Corporate Governance a significant positive effect of the earnings management.Keywords: Earnings Management, Good Corporate Governance, Profitability, Company Size, and Leverage..

PENGARUH PENGETAHUAN PERPAJAKAN, PELAYANAN APARAT PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM YANG MEMILIKI NPWP (Studi Kasus UMKM di Kecamatan Semarang Selatan, Semarang Barat, dan Ngaliyan) Rudiansyah, 14.05.52.0092; Widiatmoko, Jacobus
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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This study aims to empirically examine the effect of taxpayer knowledge, theservice of tax officials and tax sanctions on MSME taxpayer compliance. The population in this study were MSME Taxpayers in Semarang City as many as 99 MSMEs in 3 Sub-districts namely, South Semarang District, West Semarang District, and Ngaliyan District. The method used is Judgment Sampling. Where is the method of selecting a sample based on certain considerations, as well as determining the number of samples using the Slovinformula. Test equipment in this study uses Validity Test, Reliability Test, Classic Assumption, and Multiple Linear Regression Analysis Test. The results of this study are the service of the tax authorities does not affect the compliance of MSME taxpayers. Taxpayer knowledge and tax sanctions affect the mandatory compliance of MSMEs. Keywords: Taxation Knowledge, Tax Apparatus Service, Tax Sanctions, UMKM Taxpayer Compliance

PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, LEVERAGE, UKURAN PERUSAHAAN DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2014-2016) Yunita Indra Dewi, 14.05.52.0095; Widiatmoko, Jacobus
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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This study aims to determine the effect of agencies, committee audit, leverage, company size and sales growth on tax avoidance in companies listed on the Stock Exchange in 2014-2016. The population is all manufacturing companies listed on the IDX for the period 2014-2016. The sampling technique in this study was conducted using purposive sampling method. The data obtained were analyzed using multiple linear regression analysis. The experimental results can be concluded that institutional ownership does not affect tax avoidance. The Audit Committee is inadequate against tax evasion. Utilizing a negative attitude towards tax avoidance. Company Size Produces Negatives Against Tax Avoidance. Sales growth does not result in tax evasion Keywords: institutional ownership, committee audit, leverage, company size, sales growth and tax avoidance

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