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The Influence of Profitability, Transfer Pricing, Capital Intensity, Independent Commissioners, and Audit Committee on Tax Avoidance (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019 – 2024)
Get PDFThis study aims to examine and analyze the effect of profitability, transfer pricing, capital intensity, independent commissioners, and the audit committee on tax avoidance on manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2024. This is a quantitative research study. The population for this research consists of manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2024. The sample was determined using a purposive sampling method, resulting in 34 companies that met the specified criteria. The study utilized secondary data sourced from the Indonesia Stock Exchange website. Data processing and analysis were conducted using Eviews 13, with a panel data regression model as the analytical method. The results show that profitability has no effect on tax avoidance, transfer pricing has no effect on tax avoidance, capital intensity has an effect on tax avoidance, independent commissioners have no effect on tax avoidance, and the audit committee has no effect on tax avoidance
The Role of Company Size as a Moderator in the Relationship of Governance, Green Financing, and Profitability to Sustainability Reporting Disclosure in the Financial Sector
Get PDFGrowing pressures from stakeholders for transparency is driving the need for financial sector firms to enhance the Sustainability Reporting Disclosure (SRD). Although differences in disclosure continue to coexist within the context of identical regulation, this issue implies some research questions and gaps: what are the determinants of these differences in the two countries? This is the premise upon which this work seeks to explore the impact of board size, gender diversity, Green Financing, and Return on Assets (ROA) on SRD, and the moderation effect of company size. Applying quantitative method, this research analyses secondary data collected from financial sector companies which were listed in the BEI during 2019–2023. The direct and interaction effects are estimated using moderation regression. The results indicated that board size, gender diversity, and Green Financing have significant positive influence on SRD, however, ROA to SRD is positive but insignificant. Finally, firm size moderated the effect of board size, gender diversity, and Green Financing on SRD, while it did not moderate the effect of ROA and SRD. The results of this study support the stakeholder theory that environmental governance and performance are expected to improve the quality of sustainability disclosure in organization when scaled up. The originality of the paper lies in the simultaneous combination with respect to controls, Green Financing, profitability and the moderation of company size in the distinctive context of regulated industries
The Influence of Locus of Control, Professional Ethics and Client Narcissism on Audit Judgement (Empirical Study on East Jakarta Public Accounting Firm)
Get PDFAudit judgement by auditors is a crucial element in determining the fairness of the company's financial statements. The quality of audit judgement can be influenced by various factors, including technical factors such as the limited time and environment of the audit as well as non-technical factors such as the behavior and character of individual auditors. Seeing this phenomenon, special attention is needed to factors that are suspected of influencing the auditor's decision-making process, both internal auditor factors such as Locus of Control and Professional Ethics, as well as external factors from the client's side in the form of Client Narcissism. This study aims to determine the influence of these factors on the quality of audit judgment, especially for auditors at Public Accounting Firms (KAP) in the East Jakarta region. This study uses a quantitative approach with data analysis using Partial Least Square (PLS) through the SmartPLS 3.0 application. The research sample consisted of 74 auditors working at KAP East Jakarta, who were selected based on the criteria of a minimum of 1 year of experience and a minimum of S1 education. The results of the study show that Professional Ethics has a positive and significant effect on Audit Judgment, meaning that the better the application of ethics by the auditor, the better the quality of the audit judgement produced. However, Locus of Control and Client Narcissism did not show a significant influence on audit judgment. These findings suggest that auditors' self-control attitudes and client character do not significantly affect the quality of audit considerations. Based on the results of the study, Professional Ethics has a significant influence on the quality of audit judgment, while Locus of Control and Client Narcissism have no significant effect
Examining The Mediating Role of Tax Avoidance in the Determinants of Earnings Management in Manufacture Listed Companies
Get PDFThis study examines the effect of managerial ownership, transfer pricing, and company size on earnings management, with tax avoidance as a mediating variable, in manufacturing companies listed on the Indonesia Stock Exchange during 2020-2023. This research uses a quantitative approach with a causal-comparative design. The purposive sampling method was used to select 42 companies, resulting in 168 company-year observations. The data were analyzed using panel data regression with Random Effect Model (REM) based on Chow, Hausman, and LM tests. The results show that only transfer pricing has a significant and positive effect on earnings management, while managerial ownership and firm size do not show a significant effect. In addition, tax avoidance significantly strengthens the relationship between transfer pricing and earnings management but weakens the relationship between managerial ownership and firm size. These results imply that firms tend to manipulate earnings through strategic transfer pricing, especially if accompanied by aggressive tax avoidance. The novelty of this study lies in integrating tax avoidance as a mediating factor in the agency theory framework to explain earnings management practices in emerging markets such as Indonesia
The Effect of Leverage, Independent Commissioners, Audit Committee and Institutional Ownership on Financial Statement Integrity (Empirical Study of Infrastructure Companies Listed on the Indonesia Stock Exchange in 2020 - 2023)
Get PDFThis study aims to analyze and obtain empirical evidence regarding the influence of Leverage, Independent Commissionerss, Audit Committee, and Institutional Ownership on the Integrity of Financial Statements in infrastructure companies listed on the Indonesia Stock Exchange during 2020–2023. Using purposive sampling, 50 companies were selected from a population of 64. Secondary data were analyzed using descriptive statistical methods with IBM SPSS version 25. The results indicate that Leverage and Institutional Ownership have a significant negative effect on Financial Statement Integrity, while Independent Commissionerss and the Audit Committee show no significant effect
Comparative Analysis of Green Accounting, Intellectual Capital and Leverage on Profitability (Empirical study on mining sector companies listed on the Indonesia and Malaysia Stock Exchanges 2018-2023)
Get PDFThis research aims to see and analyze the comparison of green accounting, intellectual capital and leverage on profitability. The population in this research is all mining companies listed on the Indonesia and Malaysia Stock Exchanges for the 2018-2023 period. The sampling technique in this research is a purposive sampling technique by determining several sampling criteria, so that 120 Indonesian companies and 102 Malaysian companies were used as samples in this research. The data analysis technique used in this research is Multiple Linear Regression with the help of SPSS Version 26. The results of this research are that there are differences in profitability, green accounting, intellectual capital in Indonesia and Malaysia. Meanwhile, there is no difference in leverage in Indonesia and Malaysia. Then Green Accounting and Intellectual Capital have a positive influence on profitability. Meanwhile, Leverage has no effect on profitability
Government Bank & Regional Development Bank: A Sustainable Development Financing Synergy
Get PDFGlobal warming and climate change caused by emissions are currently a priority concern for the world because they will have a direct and significant impact on the survival of all living things. As financial institutions that provide financing to the industrial sector, government banks and regional government banks financing can potentially develop the Indonesian economy while having a negative impact on emissions from industrial sector activities. By adopting the Vector Error Correction Model (VECM), this reserach reveals that government banks and regional government banks have a significant impact to the sustainable development index. However, in addition to the two types of banks only identified as short-term financing, the proportion of influence generated sequentially for government banks and local government banks are only 13% and 11%. Finally, the need for large funds and a long financing repayment period are significant aspects in building a more sustainable industrial and economic climate
Strengthening Community Economic Skills: Training on Determining the Selling Price of Tissue Holder Crafts in Srengseng Village
Get PDFThe phenomenon that occurs in Srengseng Village, West Jakarta, is that many housewives have not used patchwork as a product of economic value. In addition, they also do not understand how to calculate the cost of production and the selling price of products. This hinders the development of small business potential among PKK women in the region. To overcome this problem, community service activities aim to provide skill training in making tissue container crafts from patchwork, as well as teaching the calculation of the cost of production and selling price with the full costing method. The methods used include providing theoretical and practical materials. The material includes how to make tissue containers from patchwork and production cost calculation techniques, including raw material costs, labor, and fixed costs. Participants are also trained to determine competitive selling prices based on production costs. The results of the training showed that 80% of participants were able to understand and master the manufacture of tissue trays as well as the calculation of the cost of goods and selling prices of products. However, some participants still have difficulties in calculating fixed costs and raw materials. Therefore, this activity is considered successful, but it needs follow-up in the form of additional training to deepen the understanding of the participants. This training has succeeded in making a positive contribution to the economic empowerment of PKK women, as well as encouraging them to utilize the skills acquired to increase their income and competitiveness of their handicraft products
Optimizing Taxpayer Compliance: The Role of Socialization, Audits, and Sanctions with the Voluntary Disclosure Program (PPS) as a Moderating Factor (Survey on Individual Taxpayers (WPOP) registered at KPP Badung Utara Bali)
Get PDFThis study aims to determine the effect of socialization, audit, and tax sanctions on taxpayer compliance with the voluntary disclosure program (PPS) as a moderation variable (Survey on Individual Taxpayers (WPOP) registered at KPP Badung Utara Bali. The object used in this study is Individual Taxpayers (WPOP) registered at KPP Badung Utara Bali. This study uses quantitative research methods and uses causal research design. The data collection in this study uses primary data sourced from the distribution of questionnaires distributed directly and also through google forms to individual taxpayer respondents. The determination of the number of samples was carried out using the theory of Hair, Jr. et al. (2022) which obtained the results of 125 samples. The data analysis used in this study uses SmartPLS Version 4.0 software. The results of this study show that the influence of socialization, audits and tax sanctions has a positive and significant impact on taxpayer compliance, but the existence of the Voluntary Disclosure Program (PPS) weakens the influence of socialization and tax audits on the compliance of Individual Taxpayers, while the Voluntary Disclosure Program (PPS) strengthens the influence of tax sanctions on the compliance of Individual Taxpayers
Implementasi Metode FMADM dengan Kolaborasi Algoritma AHP dan SAW Untuk Menentukan Kategori Bunga Terlaris (Studi Kasus CV. Usaha Sahabat)
No full textDi era digitalisasi perusahaan CV. Usaha Sahabat ingin bertransformasi untuk mengembangkan perusahaannya. Ada beberapa hal yang dialami pada CV. Usaha Sahabat dalam melakukan analisa penjualan berdasarkan kategori bunga terlaris, sehingga belum dapat melalukan peningkatan jumlah penjualan terhadap prdouk tertentu. CV. Usaha Sahabat ingin mengambil suatu pengambilan keputusan manakah penjualan produk kategori karangan bunga yang terlaris. Hal utama dari penelitian ini ialah untuk mengimplementasikan metode FMADM (Fuzzy Multiple Attribute Decision Making) pada sistem pendukung keputusan berbasis web untuk menyelesaikan masalah dalam pengambilan sebuah keputusan. Penelitian ini menggunakan kolaborasi antara algoritma AHP (Analytical Hierarchy Process) untuk menentukan suatu bobot kriteria yang memiliki sebuah 4 kriteria berupa jumlah transaksi, harga, ukuran, dan sessional dengan algoritma SAW (Simple Additive Weighting) untuk menentukan hasil akhir preferensi pada sistem pendukung keputusan berbasis web untuk pengambilan sebuah keputusan dalam analisa sebuah data penjualan sebagai alternatif yang isinya berupa kategori karangan bunga. Pengembangan sistem web ini dibangun dengan memanfaatkan framework CI (CodeIgniter) dengan pemrograman PHP, HTML, CSS, dan mysql untuk sistem manajemen database. Hasil penelitian akan menunjukan sebuah hasil preferensi untuk pengambilan keputusan produk kategori karangan bunga yang terlaris dan sebuah hasil pembuatan sistem pendukung keputusan (SPK). Hasil akhir nilai preferensi kategori bunga ini ditunjukan pada Karangan Bunga Dukacita dengan nilai preferensi 0,86. Hasil penelitian ini bahwa sistem pendukung keputusan berbasis web yang diusulkan dapat membantu CV. Usaha Sahabat untuk pengambilan suatu keputusan pada analisa penjualan produk karangan bunga terlaris untuk meningkatkan penjualan produk mereka