This research aims to examine the influence of R&D expenditure, multinationality and corporate governance (independent commissioners and shareholders ownership) toward transfer pricing aggressiveness. The prior study recommends determining the factors that affecting transfer pricing aggressiveness in different jurisdictions. Transfer pricing aggressiveness in this research is shown by transfer pricing index, which is the disclosure of transactions with related parties relating to transfer pricing. This research uses 63 multinational companies listed on Indonesia Stock Exchange from 2016-2017. The results indicate regression analysis research and development expenditures have no influence toward transfer pricing aggressiveness. Meanwhile, multinationality has a positive influence on transfer pricing aggressiveness. Moreover, corporate governances represented by independent commissioners and shareholders ownership have negative influences on transfer pricing aggressiveness. AbstrakPenelitian ini bertujuan untuk menguji pengaruh biayapenelitian dan pengembangan, multinasionalitas, dan tata kelola perusahaan (direktur independen dan kepemilikan pemegang saham) terhadap agresivitas transfer pricing. Penelitian sebelumnya yang merekomendasikan untuk menentukan faktorfaktor yang mempengaruhi agresivitas penentuan harga transfer di berbagai yurisdiksi. Agresivitas transfer pricing dalam penelitian ini ditunjukkan oleh indeks transfer pricing yang merupakan pengungkapan transaksi dengan pihak berelasi berkaitan dengan transfer pricing. Penelitian ini menggunakan 63 perusahaan multinasional yang terdaftar di Bursa Efek Indonesia dari tahun 2016-2017. Hasil analisis regresi menunjukkan bahwa biaya penelitian dan pengembangan tidak memiliki pengaruh terhadap agresivitas transfer pricing. Sementara itu, multinasionalitas memiliki pengaruh positif pada agresivitas transfer pricing. Selain itu, tata kelola perusahaan yang diwakili oleh direktur independen dan kepemilikan pemegang saham memiliki pengaruh negatif pada agresivitas transfer pricing.
The purpose of the study was to examine the effect of the relationship of managerial skills and financial performance on earnings management. Sample from this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2014 to 2016, and as many as 137 sample companies. Managerial skills are measured using Data Envelopment Analysis (DEA). Financial performance is measured using ROE (Return on Equity) financial ratios. While earnings management is measured by calculating discretionary accruals of modified Jones models. By using multiple regression analysis, it was found that managerial skills did not affect earnings management. Because capable managers tend not to do earnings management. Furthermore, financial performance has a positive effect on earnings management. Because when a company's performance is bad, management tends to maintain the company's reputation for not doing earnings management.
This study aimed to examine the moderating role of corporate governance on the relationship between tax avoidance and firm value. In this study, the data sample used are manufacturinglisted in Indonesia Stock Exchange. Data collection method using purposive sampling and collected 188 samples from 2016-2019. The data was analyzed using multiple linier regression. Statistical result indicates that tax avoidance has a negative effect on firm value. While the corporate governance is not able to influence the relationship between tax avoidance and firm value. Tax avoidance will be more relates to accounting policy, while corporate governance in this study is in shed of non-accounting scope. Therefore, it cannot be the moderation between tax avoidance and firm value.Penelitian ini bertujuan untuk menguji peran moderasi tata kelola perusahaan terhadap hubungan antara penghindaran pajak dan nilai perusahaan. Dalam penelitian ini, sampel yang digunakan berupa perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia. Pengumpulan data menggunakan metode purposive. Hasil seleksi sampel memperoleh 188 sampel dari tahun 2016-2019, selanjutnya data dianalisis menggunakan regresi linier berganda Hasil pengujian menunjukkan bahwa penghindaran pajak berpengaruh negatif terhadap nilai perusahaan. Di sisi lain, tata kelola perusahaan tidak mampu mempe-ngaruhi hubungan antara penghindaran pajak terhadap nilai perusahaan tersebut. Penghindaran pajak lebih berkaitan dengan kebijakan akuntansi, sedangkan tata kelola perusahaan justru berkaitan dengan lingkup non-akuntansi. Oleh karena itu, tata kelola perusahaan tidak dapat berperan sebagai moderasi antara penghindaran pajak dan nilai perusahaan
This study aims to examine whether time budget pressure and organizational-professional conflict have an effect on audit quality in the public accounting firm. This research uses quantitative methods. The primary questionnaire and data used in this study were obtained from auditors who work in public accounting firms in Indonesia. Sampling was done using purposive sampling method. To test the hypothesis, researchers used Structural Equation Model with the Partial Least Square approach. The result shows that both time budget pressure and organizational-professional conflict have the negative effect on audit quality. It implies that to maintain audit quality, is not enough just relied on the competence of the auditor, but also the psychological or behavioral experienced by the auditor.ABSTRAKPenelitian ini bertujuan untuk menguji apakah tekanan anggaran waktu dan konflik organisasi-profesional berpengaruh terhadap kualitas audit pada Kantor Akuntan Publik. Penelitian ini menggunakan metode kuantitatif. Kuesioner primer dan data yang digunakan dalam penelitian ini diperoleh dari auditor yang bekerja pada Kantor Akuntan Publik di Indonesia. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Untuk menguji hipotesis peneliti menggunakan Structural Equation Model dengan pendekatan Partial Least Square. Hasil pengujian menunjukkan bahwa baik tekanan anggaran waktu maupun konflik organisasi-profesional memberikan dampak negatif terhadap kualitas audit. Hal tersebut mengindikasikan bahwa untuk menjaga kualitas audit, tidak cukup hanya berdasarkan pada sisi kompetensi yang dimiliki auditor, tetapi juga sisi psikologis atau perilaku yang dialami oleh auditor terkait.
This community service activities aims to deepen public understanding in making financial records and reporting correctly and making the financial statements as a basis for investment analysi. The investment analysis method used is a discounted cash flow model to determine whether the investment is undervalued or overvalued. The community in this activity are students of SMK Bina Nasional Informatika, North Cikarang. The implementation phase of this activity includes a field survey, coordination with the school principal, the implementation of a financial report socialization program as a basis for stock investment analysis, and preparation of the report. The socialization activity went smoothly attended by 28 Accounting students in class XII. Socialization participants seemed enthusiastic about the material provided. This can be seen from the beginning to the end of the event, all participants followed well. Based on the results of interviews, questions and answers and direct observations, community service activities have increased the knowledge of students by as much as 80% about how to prepare good financial statements and conduct stock valuations using financial statements.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.