Owner (Riset dan Jurnal Akuntansi)
Not a member yet
1505 research outputs found
Sort by
Evaluasi Implementasi Analisis Kesebandingan atas Sengketa Transfer Pricing PT OCI
Get PDFTransfer pricing is one of the most popular drivers of tax disputes between taxpayers and tax authorities around the world. To lessen the probability of disputes, the OECD proposes procedures for comparability analysis. These procedures help taxpayers and tax authorities to determine the arm's length values of related-party transaction, which is the main cause of many transfer pricing disputes. This study uses a case study method, focusing on PT OCI, to evaluate a firm’s comparative analysis practice and its conformity to OECD Transfer Pricing Guidelines. Data collection through interviews and documentation. The results of this study indicate that PT OCI had conducted a comparability analysis of transfer pricing transactions in conformity with the OECD guidelines, while the tax authorities have not carried out a comparability analysis in carrying out transfer pricing audits. However, specifically for trademark utilization transactions, PT OCI must accept the results of inspection corrections. Fulfillment of the arm’s length principle for transactions utilizing intangible assets must comply with two additional provisions, namely related to the existence of transactions and economic benefits from the utilization of intangible assets. With the results of the benefit test, it was concluded that the trademark used by PT OCI did not contribute to increasing the success of PT OCI's sales so that transactions for the use of intangible assets did not meet the arm’s length principles
Gender, financial literacy, internal control locus, and economic well-being: The employee viewpoint
Get PDFEconomic well-being is related to financial freedom and become a vital topic for employees to perform well in the workplace. Hence, this study examines and analyzes the determinants. Based on prior works, they are gender, financial literacy, and internal control locus. The population is 500 employees of PT. Sinar Indogreen Kencana in Sidoarjo. Furthermore, this study utilizes the Slovin formula with a 10% margin of error to search for the sample size. After calculation based on this formula, its size is 222 employees. For taking them, this study used a simple random technique. Considering this number, the researcher utilizes a covariance-based structural equation model, preceded by validity and reliability examinations and goodness of fit detection. After passing the related tests and detection, this study examines the planned hypotheses and concludes that males have better economic well-being than females. Besides, financial literacy and locus of control have a positive effect on financial well-being. Also, the contribution of these four factors to explaining economic well-being is high, demonstrated by an R-square of 0.821
Pengaruh Green Business dan Good Corporate Governance Terhadap Kinerja Keuangan: Corporate Social Responsibility sebagai Pemoderasi
Get PDFThe aim of this study was conducted to find out whether green business using the annual reports of companies that received the Pollution Control, Evaluation and Ranking Program Award (PROPER) corporate social responsibility is influenced by the characteristics of the board of commissioners (number of independent commissioners, diversity of the board of commissioners, and concentration of ownership) and whether financial performance (ROA, ROE and Tobin's Q) is moderated by corporate social responsibility, in companies listed on the Indonesia Stock Exchange in the period 2015 to 2022. The population used is all companies listed on the Stock Exchange Indonesia for five consecutive years. The sampling method was selected using purposive sampling, namely non-financial companies included in Pefindo 25. This study used a quantitative approach. The samples used in this study were 22 companies with 110 observations. The data analysis method uses panel data regression (Eviews 9) with Descriptive Statistical Tests, Model Conformity Tests, namely the Chow test and Hausman test, followed by the F test, the Goodness of Fit test, the hypothesis test, and finally the t test. The results of research on green economy and good corporate governance which are proxied by the number of independent commissioners, the diversity of the board of commissioners and the majority ownership of the company have a positive effect on financial performance. moderated by corporate social responsibility has no positive effect on financial performance proxied by ROA, ROE and leverage
Faktor-Faktor yang mempengaruhi Kinerja Pemerintah Desa dimediasi oleh Pengelolaan Dana Desa
Get PDFThis study aims to find empirical evidence of the Influence of Village Official Competence, Organizational Commitment and Transparency on Village Government Performance with Village Fund Management as a Mediator. This research was conducted at Village Government Officials in Padang Pariaman Regency. The sampling technique uses the census method by sending questionnaires to Village Government Officials. Of the 309 questionnaires distributed, 288 questionnaires were processed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) analysis. The results of the research prove that there is an influence of Village Official Competence, Organizational Commitment and Transparency on Village Government Performance and Village Fund Management which is able to mediate the variables of Village Official Competency, Organizational Commitment and Transparency on Village Government Performance of Village Government Officials in Padang Pariaman Regency. By having qualified & competent Village Officials, the implementation of Village Fund Management can run well & smoothly (starting from planning, implementation, administration, reporting to accountability). Transparency as openness of public information has a very important role in increasing public participation, if there is public involvement in controlling & supervising the implementation of regional government then the performance produced by the government will run well. Good Village Fund Management can influence Village Government Performance, where the better the rules implemented by village officials, the better the Village Government Performance will be
Pengaruh Budgetary Slack Terhadap Budget Participation dengan Dimoderasi Information Asymetry dan Budget Emphasis
No full textThis study aims to analyze the effect of budgetary participation on budgetary slack by moderating information asymmetry and budget emphasis. The existence of a research gap is the basis for conducting this research. This research is categorized as a survey research, where the research instrument is a questionnaire. The population in this study were structural officials in the SKPD of the 24 Kendal City Offices. The subjects in this study were the head of the department, the secretary, the head of the finance sub-section, the head of the planning sub-section, and staff at the Kendal Regency Government. The sampling technique used the census method where all employees of the finance department at the Kendal City SKPD had the same opportunity to become respondents in this study. The results of the study indicate that budgetary participation has an influence on Budgetary Slack. This study also proves empirically that information asymmetry and budget emphasis are able to moderate the effect of budget participation on budgetary slack
Pengujian Niat Mahasiswa Untuk Mengikuti Ujian Sertifikasi Keahlian Akuntansi Dasar (USKAD)
Get PDFThe purpose of this research is analyzing factor that influence the intention of diploma degree student in accounting to take uskad exam. Three construct of theory planned behavior ( attitude toward behaviour, subjective Norm and perceived behavioural controll) were used as basic model for this research. Data were taken by using questioners from 199 student of politeknik YKPN Yogyakarta and then analyzed by structtural quation modeling - partial least square using smart PLS 4.0. The result of the analysis concludes that three construct of theory of planned behavior positively influence the student's invention to take uskad exam
Faktor-Faktor yang Mempengaruhi Agresivitas Pajak dengan Dimoderasi oleh Ukuran Perusahaan
Get PDFThe highest tax revenue comes from income tax. The higher the taxable income of a company, it will affect the greater the cost of debt tax a company. It encourages companies to perform aggressive tax action. This study is conducted to test the audit committe independence, institutional ownership, corporate social responsibility, and leverage on tax aggressiveness moderated by firm size. The company's food and beverage subsector manufacturing listed in the Indonesian Stock Exchange for 2018-2021 and 32 served as a population for the study. The sample was taken using an purposive sampling technique which resulted in 63 units of analysis from 18 company's food and beverage subsector manufacturing. The data analyst technique used moderated regression analysis with IBM SPSS software version 25. The research result show that the corporate social responsibility has a negative effect on tax aggressiveness, while the audit committee independence, institutional ownership, and leverage do not affect on tax aggressiveness. Firm size has been proven to moderate the effect of corporate social responsibility on tax aggressiveness, but firm size can not moderate the effect of audit committee independence, institutional ownership, and leverage on tax aggressiveness. There are 7 companies that do not comply with OJK Regulation No. 55/PJOK.04/2015 concerning the formation and implementation guidelines of the audit committee so that the 7 companies are expecteded to be able to comply with the applicable regulations
Faktor-Faktor Yang Mempengaruhi Pengungkapan Intellectual Capital yang Dimoderasi Profitabilitas
Get PDF This study was conducted with the aim of testing and analyzing the effect of firm size and managerial ownership on Intellectual Capital disclosure moderated by profitability in food and beverage companies listed on the Indonesia Stock Exchange directly or indirectly. The population in this study were all food and beverage companies listed on the Indonesia Stock Exchange, while the samples that met the criteria for sampling were observed for five years and as many as ten food and beverage companies were listed on the Indonesia Stock Exchange. This research approach uses associative research. Data collection techniques in this study using documentation techniques. and the analysis technique used is multiple linear regression analysis, hypothesis testing, coefficient of determination and Moderated Regression Analysis. The results show that partially firm size has no effect on Intellectual Capital disclosure, managerial ownership has a significant effect on Intellectual Capital disclosure, and indirectly return on equity is able to moderate the effect of firm size on disclosure. Intellectual Capital, return on equity is able to moderate the influence of managerial ownership on Intellectual Capital disclosure in food and beverage companies listed on the Indonesia Stock Exchange
Efek Dari Makro, Industri dan Karakter Spesifik Perusahaan Terhadap Non Performing Loan Di Indonesia
Get PDFThe role of the banking sector is very important for the country's economic system, so it is important for banking institutions to maintain their profitability and efficiency. Currently the banking sector is facing the threat of credit risk indicated by the NPL, where this risk can affect the financial well-being and the role of the banking system. This study aims to examine the effect of bank-specific variables, macroeconomic variables, and industry-specific variables on credit risk as indicated by the NPL level in the Indonesian banking sector. The sample used in this study was 46 banks which were companies listed on the Indonesia Stock Exchange (IDX) during the period 2000 to 2020. The results showed that only bank-specific variables, namely bank capitalization, bank performance, loan growth, and bank diversification, were affect the level of NPL banking sector in Indonesia. Meanwhile other bank specific variables, namely bank size, bank inefficiency, ownership concentration, as well as macroeconomic variables (GDP growth, inflation, public debt, unemployment) and industry specific variables (interbank concentration) do not affect the level of credit risk as indicated by the NPL level of the banking sector in Indonesia
Analisis Persiapan Persiapan Implementasi PSAK 74 pada Perusahaan Asuransi Indonesia (Studi Kasus pada Perusahaan Asuransi X)
Get PDFAbstract
The importance of the insurance industry for the economy, the establishment of accounting standards in the financial statements of insurance companies is needed to support the improvement of corporate governance. Until now, the preparation of financial reports for insurance companies in Indonesia still follows the standards of Statement of Financial Accounting Standards (PSAK) 62 concerning Insurance Contracts which is a temporary standard, so a new, better standard is needed, namely PSAK 74 which is an adoption of IFRS 17 and will become effective internationally on January 1, 202s3, while in Indonesia it will become effective on January 1, 2025. This study aims to determine the readiness of insurance companies in implementing PSAK 74, its impact on the presentation of financial statements, and to find out the issue of gaps that occur in the implementation PSAK 74. This research is a qualitative case study with primary and secondary data taken through semi-structured interview techniques, observation and documentation. From the research results, it was found that Insurance Company X had started to make preparations for the implementation of PSAK 74, but there were still gaps related to several issues that must be considered in its implementation. Meanwhile, the presentation of the financial statements themselves did not experience significant changes except for adjustments to several accounts related to the implementation of PSAK 74.