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INDONESIA
Riset Akuntansi dan Keuangan Indonesia
Published by Universitas Muhammadiyah Surakarta
ISSN : 14116510     EISSN : 25416111     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 482 Documents
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Company Size, Profitability, Tax, and Good Corporate Governance On The Company’s Decision To Transfer Pricing (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2015-2018 Period) Atwal Arifin; Africo Al-Dua Saputra; Heppy Purbasari
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.12404

Abstract

The research is aimed to analyze the effect of company size, profitability, tax, and good corporate governance on the company’s decision to transfer pricing. The dependent variable in this study is transfer pricing which is proxied by the value of the related party transaction sale. The independent variables in this study are company size, profitability, tax, and KAP quality. This research used secondary data on financial reports or annual reports on manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2018 period. Determination of the sample employed purposive sampling method. The sample in this study were 22 companies with 88 data. The results in this study found that (1) company size had a positive effect on transfer pricing, (2) profitability had no effect on transfer pricing, (3) tax had no effect on transfer pricing, and (4) KAP quality had no effect on transfer pricing.
Manfaat Informasi Rasio Keuangan dalam Memprediksi Perusahaan Laba (Studi Empiris terhadap Perusahaan Manufaktur Go Publik di Bursa Efek Jakarta) Agus Endro Suwarno
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2004): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.3599

Abstract

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The Effect of Financial Distress, Good Corporate Governance, and Institutional Ownership on Tax Avoidance Fauzan Fauzan; Pingkhan Mutia Dewi Arsanti; Ilham Nuryana Fatchan
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.16126

Abstract

This study aims to provide empirical evidence about the effect of financial distress, good corporate governance and institutional ownership on tax avoidance in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2016-2019 period. This research was designed using quantitative research. The data used in this study were obtained from the website www.idx.co.id and the company's financial statements. The sampling technique used purposive sampling and obtained a sample of 60 data samples during the 4-year observation period. After the data experienced outliers as much as 10 data so that the total sample studied decreased to 50 data. The collected sample data were analyzed using the SPSS version 25 program using the classical assumption test, then hypothesis testing was carried out using the multiple linear regression analysis method, and statistical test analysis. The results of these tests indicate that research with managerial ownership variables, board of directors size and institutional ownership has a significant effect on tax avoidance. Meanwhile, the financial distress variable, the size of the independent board of commissioners and the audit committee have no significant effect on tax avoidance.
POTENSI PAJAK BUMI DAN BANGUNGAN SEKTOR PERDESAAN DAN PERKOTAAN KOTA YOGYAKARTA DAN KONTRIBUSINYA TERHADAP KEMANDIRIAN DAERAH Merlinda Putri Kumoro; Alia Ariesanti
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 1 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i1.3684

Abstract

PBB-P2 is a type of tax in Indonesia, which in 2012 was converted into local tax from state tax. The purpose of this study was to determine the potential of the PBB-P2 in Yogyakarta, as a source of real local income (PAD), and the contribution of PBB-P2 P2 to reach the level of the region's autonomy. The object of this study is the city of Yogyakarta and the method of data analysis using quantitative descriptive. The data of this research is secondary data, which is sourced from the relevant local government agencies between 2006 until 2015. The data is processed to calculate the potential PBB-P2, and its contribution to region’s autonomy. The results of this study indicate that the target of PBB-P2 which set by the government of Yogyakarta only 24.68% of the potential, which means targeting of PBB-P2 revenue on Yogyakarta is not optimal. When compared with the realization, the revenue of the PBB-P2 only amounted to 25.56% of its potential. This result suggests that revenue of PBB-P2 has exceeded the expected targets, but still not optimal. This condition indicates that the city of Yogyakarta can increase region’s autonomy through optimization of target setting and achievement of PBB-P2 revenue because of potential PBB-P2 which can be explored. PBB-P2 contribution rate to the PAD Yogyakarta between 2006-2015 an average of 16.15%, whereas the UN contribution to the PAD-P2 between 2006-2015 an average of 3.85%.Keywords: Potensial of PBB-P2, Yogyakarta city, region’s autonomy
PENYUSUNAN MANUAL PENILAIAN ASET TETAP DAERAH KABUPATEN TULUNGAGUNG Tri Wahyuni; Sri Werdiningsih; Abdul Malik Kumar; Tutut Subagyo
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2008): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.3457

Abstract

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Faktor Keperilakuan dan Perilaku Kecurangan Akademik: Peran Niat sebagai Variabel Mediasi Rika Candra Wandayu; Bambang Purnomosidhi; Abdul Ghofar
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.7414

Abstract

The purpose of this study is to examine the effect of rationalization reflected using the Theory of Planned Behavior and students' ethical beliefs about the intention to commit academic fraud. In addition, it examines the influence of pressure, intentions, and opportunities on academic fraud. The data of this study was obtained by distributing 229 pieces of questionnaire to Postgraduate students of  Faculty of Economics and Business, Brawijaya University Malang who know about academic fraud. This study uses WarpPLS in assessing the validity and the reliability of the data. The results show that rationalization has a negative effect on students 'intentions to commit academic fraud even though rationalization is high. However, it does not influence students' intention to commit fraud because of the high ethical beliefs of students that affect the fraudulency. In addition, even though rationalization has no effect, students receive high pressure and have big opportunities to commit fraud, so the intention to commit fraud arises, making academic fraud possible to happen.
Persepsi Akuntan Pendidik dan Pengguna Jasa Akuntan (User) terhadap Kualifikasi Entry Level Accountant Sri Murni; Jaka Winarna
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2007): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.3551

Abstract

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Improving De-Escalation Strategy: Monitoring Control, Bonus Incentive and Escalation of Commitment Frisky Jeremy Kasingku
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10377

Abstract

Managers continue to perform irrational behavior by escalating the wrong decision hoping that the situation will change. The irrational escalation of commitment bring negative influences on organization performance. Previous studies have found several mitigation strategies. One of the strategies found is called monitoring control in private information situations. However, this strategy has not considered the agency problem that can occur between owners and managers. For this reason, this study seeks to improve the de-escalation monitoring strategy by adding agency theory. The Experimental method with factorial design of 2x2x2 is applied to answer research problem. The first factor is information (public vs private), the second factor is monitoring control (present vs absent) and the third factor is bonus incentive (present vs absent). The participants in this study were 159 undergraduate students who were taking principles of investment course. The Analysis of Variance (ANOVA) test was conducted.  As a result, there are interaction effects from the variables of monitoring control, information availability, and bonus incentive. The interaction effect distinguishes participants in making decisions. Companies can consider giving monitoring control and bonuses together to differentiate managers' decisions when assessing projects. Further study may explore more detail on the bonus procedures with more in-depth bonus mechanism.
Tantangan dan Prospek Akuntan Manajemen dalam Smart Technology Era Kristhina Anisa
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2005): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.3590

Abstract

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Peran Budgetary Goal Characteristics dalam Hubungan antara Keadilan Prosedural dan Kinerja Manajerial Zulfikar Zulfikar; Sri Murwanti
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2006): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.3704

Abstract

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Page 35 of 49 | Total Record : 482

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