Articles
TRANSFER PRICING DECISIONS AT MULTINATIONAL COMPANIES IN INDONESIA: TAX EXPENSES, FOREIGN OWNERSHIP, INTANGIBLE ASSETS
Anggun Budi Utami S Depari;
Reza Ramadhan;
Amrie Firmansyah
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 6, No 2 (2020): VOLUME 6 NUMBER 2 (2020)
Publisher : STKIP Singkawang
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DOI: 10.26737/jtmb.v6i2.2282
This study aims to examine the effect of tax expenses, foreign ownership on transfer pricing decisions. This study employs quantitative methods. This study's data type is secondary data from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. Data were obtained from the Indonesia Stock Exchange's official website at http: //www.idx.co.id. Sampling was conducted by purposive sampling technique with a final sample of 30 observations. Hypothesis testing is done by multiple regression analysis with panel data. This study concludes that tax expenses and intangible assets are positively associated with transfer pricing decisions, while foreign ownership is not associated with transfer pricing decisions. This study indicates that Indonesia's Tax Authority needs to exercise tighter supervision on MNCs with intangible assets.
The Value Relevance of Corporate Disclosures: Social Responsibility, Intellectual Capital, Corporate Governance
Amrie Firmansyah;
Yusuf Yusuf
Assets: Jurnal Akuntansi dan Pendidikan Vol 9, No 1 (2020)
Publisher : Universitas PGRI Madiun
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DOI: 10.25273/jap.v9i1.5128
ABSTRACTThis study is aimed to investigate the relationship of corporate social responsibility, intellectual capital, and corporate governance on value relevance. The sample employed in this research is manufacturing companies listed on the IDX using secondary data from financial statements and annual reports from 2014 to 2016. The sample was selected by using a purposive sampling method with the number of samples amounted to 159 firm-year. The results of this study suggest that corporate social responsibility and intellectual capital disclosure are not associated with value relevance. Meanwhile, corporate governance is positively associated with value relevance.ABSTRAKPenelitian ini bertujuan untuk menginvestigasi pengaruh tanggung jawab sosial perusahaan, modal intelektual, dan tata kelola perusahaan terhadap relevansi nilai. Sampel penelitian ini menggunakan perusahaan manufaktur yang terdaftar di BEI berupa data sekunder dari laporan keuangan dan laporan tahunan dari 2014 hingga 2016. Sampel dipilih dengan menggunakan metode purposive sampling dengan jumlah sampel berjumlah 159 firm-year. Hasil penelitian ini menunjukkan bahwa tanggung jawab sosial perusahaan dan pengungkapan modal intelektual tidak berpengaruh terhadap relevansi nilai. Sementara itu, tata kelola perusahaan berpengaruh positif terhadap relevansi nilai.
Adopsi IFRS, Manajemen Laba Akrual dan Manajemen Laba Riil
Amrie Firmansyah;
Ferry Irawan
Assets: Jurnal Akuntansi dan Pendidikan Vol 7, No 2 (2018)
Publisher : Universitas PGRI Madiun
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DOI: 10.25273/jap.v7i2.3310
Penelitian ini bertujuan untuk menguji dampak adopsi IFRS terhadap manajemen laba akrual dan manajemen laba riil. Pengujian model dilakukan menggunakan regresi berganda dengan data panel. Hasil pengujian menunjukkan bahwa adopsi IFRS berpengaruh positif terhadap manajemen laba akrual. Walaupun IFRS memberikan aturan yang lebih ketat, namun IFRS yang menerapkan pendekatan prinsip tidak mengubah perilaku manajer untuk tetap melakukan manajemen laba dengan memilih salah satu metode penerapan akuntansi tertentu yang paling menguntungkan. Selanjutnya, adopsi IFRS tidak berpengaruh terhadap manajemen laba riil. Hal ini menunjukkan bahwa tidak ada pergeseran perilaku manajer dari manajemen laba akrual menjadi manajemen laba riil setelah adopsi IFRS.
Penyajian Laporan Keuangan Bank Syariah Di Indonesia: Sudah Sesuai dengan PSAK 101?
Nia Azizah Razak;
Amrie Firmansyah
Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking Vol 5, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa
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DOI: 10.35448/jiec.v5i2.10290
This study aims to review the presentation of Islamic bank financial statements in Indonesia. The method used in this research is a qualitative method with content analysis techniques. This study uses data from Islamic banks that have not been listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. Company data in this study are sourced from each company's official websites and use data and information from 4 Islamic Banks. This study concludes that the financial position statements presentation from 2017 up to 2019 is generally under the provisions of PSAK 101, although there are slight inconsistencies with the arrangements in these standards. Based on this research, the sharia financial accounting standard drafting bodies need to clarify Islamic financial institutions' financial reporting rules, especially policies related to the distribution of zakat funds and benevolence.
Edukasi Akuntansi dan Bimbingan Teknis Penyusunan Laporan Keuangan Usaha Mikro, Kecil, dan Menengah
Amrie Firmansyah;
Amardianto Arham;
Aji M. Elvin Nor
Wikrama Parahita : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2019)
Publisher : Universitas Serang Raya
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DOI: 10.30656/jpmwp.v3i2.1766
Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi dan pendampingan bagi UMKM dengan memberikan pemahaman dasar-dasar akuntansi, penggunaan aplikasi akuntansi UKM berbasis android, dan pengenalan standar akuntansi keuangan EMKM. Metode pelaksanaan kegiatan pengabdian kepada masyarakat dilakukan dalam beberapa tahap. Tahap pertama adalah tahap perencanaan melalui observasi dan wawancara pendahuluan. Tahap kedua adalah pelaksanaan kegiatan berupa bimbingan teknis yang dilakukan dengan memaparkan materi, praktik penyusunan laporan keuangan, dan diskusi. Tahap ketiga adalah monitoring yang bertujuan untuk menampung permasalahan yang dihadapi oleh UMKM dalam menyusun laporan keuangan secara mandiri. Berdasarkan kegiatan yang telah dilakukan, pemilik UMKM XYZ selaku pengelola operasional bisnis UMKM cukup memahami dalam menyusun laporan keuangan. Kegiatan pengabdian kepada masyarakat masih perlu dilanjutkan untuk memastikan UMKM XYZ dapat menyusun laporan keuangan dengan benar.
Kebijakan Stock Split Perusahaan Non-Financial Di Indonesia: Manajemen Laba, Kinerja Operasi, Kinerja Pasar
Amrie Firmansyah;
Titi Sari Indriani
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan
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DOI: 10.33395/owner.v5i2.483
The stock split policy shows the success of managers in managing the company. The condition of managers who have perfect information compared to shareholders, stock split policies may coincide with certain motives carried out by managers. This study examines differences in earnings management, operating performance, and market performance before and after the company conducts a stock split. This study employs secondary data sourced from www.idx.co.id, www.idnfinansials.com, and www.finance.yahoo.com. The data employed consists of data and information from financial statements and stock prices of non-financial companies listed on the Indonesia Stock Exchange from 2013 to 2019. The sample used in this study amounted to 64 observations based on purposive sampling. The data analysis test used the normality test and the Wilcoxon matched-pairs test. This study concludes that earnings management and market performance increase after the company's stock split is carried out. Meanwhile, operating performance did not experience any difference before and after the stock split was carried out. This study proves that managers employ the moment stock split to carry out earnings management for certain motives, even though the market participants positively respond to these actions. The companies that carry out stock splits should make these events to improve their operating performance. This study indicates that the Financial Services Authority needs to review companies with plans to conduct a stock split to protect investors in the capital market
Peran Tata Kelola Perusahaan Dalam Respon Investor Atas Penerapan Nilai Wajar Properti Investasi Dan Aset Tetap di Indonesia
Much. Rizal P. Geno;
Amrie Firmansyah
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan
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DOI: 10.33395/owner.v6i2.671
Investors consider the good firm value of the company in the hope of providing additional wealth in the future. Company information announced to the public provides a signal for investors regarding company policies. Fair value accounting provides more timely and transparent information to investors to assess the financial position and the entity performance if it refers to the prevailing values. This study examines the association of applying fair value to investment properties and fixed assets with firm value. This research method employs a quantitative approach. In addition, this study examines the role of corporate governance in the relationship between the application of the fair value of investment properties and fixed assets with firm value. The research data sources from the financial statements of property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) are from www.idx.co.id. Moreover, stock price information is sourced from www.finance.yahoo.com from 2016 to 2019. Based on purposive sampling, the total sample of this study amounted to 52 observations. This study indicates that the implementation of fair value to investment properties is positively associated with firm value, while the application of fair value to fixed assets is negatively associated with firm value. Meanwhile, corporate governance cannot moderate the positive effect of implementing the fair value of investment properties and fixed assets with firm value. This research indicates that the Financial Services Authority needs to improve its corporate governance policies and monitor the implementation of corporate governance applied to companies listed on the IDX.
Manajemen Laba Sebelum dan Setelah Penerapan PSAK 71 pada Perusahaan Subsektor Perbankan di Indonesia
Amrie Firmansyah;
Muhammad Rizky;
Nurlaely Qodarina
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan
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DOI: 10.33395/owner.v6i2.706
The adoption of IFRS 9 through PSAK 71 impacts the greater discretionary space for managers to practice earnings management. This study investigates the difference in earnings management practices before and after the implementation of PSAK 71 in the banking sub-sector in Indonesia. This study uses quantitative methods, with data derived from the www.idx.co.id, www.ojk.go.id, and the company's official website for the 2019 and 2020 reporting periods. Based on purposive sampling, the total sample is 56 observations. This study's multiple linear regression test was employed to determine earnings management level. The earnings management results in 2019 and 2020 are then tested for differences to determine changes in managers' behavior in carrying out earnings management. This study finds no significant difference in earnings management practice that comes before and after the implementation of PSAK 71. The factors that caused no difference are the early adoption of PSAK 71 and the relaxation provisions due to the Covid-19 pandemic. This research is expected to be useful for investors as a basis for decision-making, as well as standard-setting bodies and the OJK in regulating and monitoring company earnings management practices.
Kesulitan Keuangan, Proporsi Hutang dan Peluang Investasi, Audit Delay: Peran Moderasi Dewan Komisaris Independen
Reni Suhendi;
Amrie Firmansyah
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan
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DOI: 10.33395/owner.v6i2.746
The accuracy of delivering information will be meaningful if presented on time because it benefits decision-making for its users. The delay in submitting financial statements causes erratic stock movements because investors assume that the company is experiencing problems. This study examines the effect of financial distress, debt proportion and investment opportunity set on audit delay moderated by an independent board of commissioners. This study uses secondary data sourced from www.idx.co.id. The data used consists of information on financial statements that have been audited and listed on the IDX from 2017 to 2020. The sample used in this study amounted to 440 observations based on purposive sampling. This study concludes that financial distress and debt proportion can prolong audit delays in companies. At the same time, the investment opportunity set can reduce audit delays. This study proves that the existence of independent commissioners in the company cannot supervise the company's financial condition and use of debt, which causes the audit delay to be longer. In addition, the independent board of commissioners is also unable to dominate the policies taken on planning in the company's investment activities. This research suggests that OJK needs to review the deadline for submitting financial reports related to the supervision of companies listed on the IDX and the protection of investors in the Indonesian capital market. Keywords: financial distress; debt proportion; investment opportunity set
APAKAH AGRESIVITAS PAJAK MENURUNKAN TINGKAT KEINFORMATIFAN LABA PERUSAHAAN?
Pria Aji Pamungkas;
Amrie Firmansyah
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 1 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara
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DOI: 10.31937/akuntansi.v13i1.2029
Abstract— This research aims to examine the association between tax aggressiveness and the level of earnings informativeness. This study examines whether tax aggressiveness is being responded to by the market. This study's methodology is a quantitative approach with multiple linear regression models and panel data. The sample employed in this study is trading sector companies listed on the Indonesia Stock Exchange (IDX). The type of data used in this study is secondary data sourced from financial statements, stock price information, and annual reports from 2017 to 2019. The sample selection using a purposive sampling method with the number of samples amounted to 48 firm-year. This study suggests that tax aggressiveness is negatively associated with the level of earnings informativeness. The complexity of the company's tax aggressiveness activities makes it more difficult for investors to understand the quality of earnings reported by the company. Keywords: Tax Aggressiveness; Tax Avoidance; Earnings Informativeness; ERC; Market Responsiveness