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Moderating Effect Of Executive Characteristics In The Effect Of Transfer Pricing On Tax Avoidance 高管特征在转移定价对避税效应中的调节作用
Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2021-12-31 DOI: 10.22219/jrak.v11i3.17660
Verna Budi Amanda, Vera Carolina
{"title":"Moderating Effect Of Executive Characteristics In The Effect Of Transfer Pricing On Tax Avoidance","authors":"Verna Budi Amanda, Vera Carolina","doi":"10.22219/jrak.v11i3.17660","DOIUrl":"https://doi.org/10.22219/jrak.v11i3.17660","url":null,"abstract":"Tax avoidance is commonly considered as an act which can make a country suffering a great loss. Transfer pricing scheme is one of the most common activity that usually multinational enterprises do regarding to the tax avoidance. The aims of this research are to test and find an emphirical evidence regarding to the effect of transfer pricing on tax avoidance and the effect of transfer pricing on tax avoidance with executive characteristics as a moderate variable. The population of this research is all of the manufacturing companies that are listed in Indonesia Stock Exchange (IDX) during the years of 2017-2019. This research sample is determined by the purposive sampling technique. The method of analysis used in this research is regression analysis method. The results shows that transfer pricing has an effect to tax avoidance and executive characteristic can positively moderate the effect of transfer pricing on tax avoidance.\u0000 ","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42053521","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Investigation on key factors promoting internal control implementation effectiveness in higher education institution: The case of Indonesia 促进高等教育机构内部控制实施有效性的关键因素调查：以印度尼西亚为例
Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2021-12-31 DOI: 10.22219/jrak.v11i3.18637
H. Sofyani, Z. Saleh, H. Hasan
{"title":"Investigation on key factors promoting internal control implementation effectiveness in higher education institution: The case of Indonesia","authors":"H. Sofyani, Z. Saleh, H. Hasan","doi":"10.22219/jrak.v11i3.18637","DOIUrl":"https://doi.org/10.22219/jrak.v11i3.18637","url":null,"abstract":"This study aims to investigate the key factors promoting internal control implementation effectiveness in Indonesian Higher Education Institutions (HEIs). This study uses a qualitative approach by employing interviews as data collection technique. 13 informants were involved, consisting of management members of internal control unit, top management of HEI, and HEI accreditation assessor. The results reveal that to achieve effective implementation of internal control, seven key factors must be considered, including: (1) Management and foundation roles; (2) Awareness of all organization members; (3) Sufficient and competence of human resources; (4) Internal auditor attitude; (5) Organizational climate; (6) IT support; and (7) Funding support. The results of this study address research gaps related to internal control studies in the context of HEI, especially in developing countries, which according to Chalmers et al. (2019) still gets very little attention by accounting scholars.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42630229","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Revealing The Socio-Cultural Perspective Of Madurese Community On Tax Avoidance In Government Agencies 从社会文化视角揭示政府机构避税问题
Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2021-12-31 DOI: 10.22219/jrak.v11i3.15841
Moh. Riskiyadi
{"title":"Revealing The Socio-Cultural Perspective Of Madurese Community On Tax Avoidance In Government Agencies","authors":"Moh. Riskiyadi","doi":"10.22219/jrak.v11i3.15841","DOIUrl":"https://doi.org/10.22219/jrak.v11i3.15841","url":null,"abstract":"The purpose of this study was to obtain an overview of tax avoidance in government agencies based on the socio-cultural habits of the community. This study uses a qualitative realist ethnographic method to reveal an overview of tax avoidance in government agencies in Madura with the supplier and treasurer informants. The results obtained indicate that tax avoidance in government agencies is influenced by the cultural habit of repaying the kindness of others with kindness in kind. The habit of not being indebted for the kindness of others becomes a factor of pressure as well as a justification for tax avoidance by splitting proof of expenditure. The opportunity factor that the treasurer has as a central figure in financial management, supported by the provision of split proof of expenditure by suppliers, is a driving factor for tax avoidance in government agencies. The implication of this research is to provide an overview of the causes and modes of tax avoidance in government agencies, so that appropriate tax regulations and supervision can be formed to minimize the occurrence of tax avoidance.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45856609","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Does The Characteristic Of The Supervisory Board Affect Audit Quality? 监事会的特点是否影响审计质量?
Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2021-12-31 DOI: 10.22219/jrak.v11i3.17923
Anak Agung Putu Gede Bagus Arie Susandya, Ni Nyoman Ayu Suryandari
{"title":"Does The Characteristic Of The Supervisory Board Affect Audit Quality?","authors":"Anak Agung Putu Gede Bagus Arie Susandya, Ni Nyoman Ayu Suryandari","doi":"10.22219/jrak.v11i3.17923","DOIUrl":"https://doi.org/10.22219/jrak.v11i3.17923","url":null,"abstract":"The purpose of this study is to find empirical evidence of the effect of independence, work experience, professional ethics, motivation, and professional expertise on the audit quality of the Supervisory Board in LPD located at Denpasar-Bali. Lembaga Perkreditan Desa (LPD) is the financial institution based on local culture. They grow rapidly because of emotional bond with their customer. The LPD was formed because of the common desire to encourage the economic progress of the village where they live based on local wisdom. The population is collected from all LPD registered in Denpasar. The total number of respondents of this study is 99, with multiple regression analysis is used. The results of this study finds that independence, work experience, and professional skills do not affect the audit quality of supervisory board. The supervisory board has a great social responsibility in the existence of the LPD. Professional ethics and motivation positively have an important role influencing the audit quality of supervisory board. As the LPD only have a governor regulation, the supervisory board is the important key to keep an eye of the LPD’s performance. LDP as an economic cultural heritage must always maintain the trust of the local community.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48712036","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Determinants of Student Interest to Become Entrepreneurs 学生成为企业家兴趣的决定因素
Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2021-09-01 DOI: 10.22219/JRAK.V11I2.17541
Kahfi Fikrianoor, Agung Dwi Nugroho, Faishal Prahatma Ganinda, A. Hidayatulloh
{"title":"Determinants of Student Interest to Become Entrepreneurs","authors":"Kahfi Fikrianoor, Agung Dwi Nugroho, Faishal Prahatma Ganinda, A. Hidayatulloh","doi":"10.22219/JRAK.V11I2.17541","DOIUrl":"https://doi.org/10.22219/JRAK.V11I2.17541","url":null,"abstract":"This research aims to determine the factors that encourage student intention to become an entrepreneur. The population of this research is students in Indonesia. The research sample was undergraduate students (S1). Sampling in this research using convenience sampling. Collecting data in this research using a survey method which is carried out by distributing electronic questionnaires (google form) to respondents. The sample of this research is 126 people. Data analysis techniques in this research using Partial Least Square with the help of the WarpPLS tool. This research found that experience in entrepreneurship affects empathy, capital obligations, social support and efficacy (entrepreneurial ability). Meanwhile, the intention to become an entrepreneur is influenced by religiosity, self-efficacy, and social support. However, moral obligation and empathy have no effect on the intention to become an entrepreneur","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48291911","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Intellectual Capital And Cost Stickiness: A Modified Value Added Intellectual Coefficient (Mvaic) Approach 智力资本与成本粘性:一种修正的智力增值系数(Mvaic)方法
Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2021-08-31 DOI: 10.22219/JRAK.V11I2.17432
Dwi Irawan
{"title":"Intellectual Capital And Cost Stickiness: A Modified Value Added Intellectual Coefficient (Mvaic) Approach","authors":"Dwi Irawan","doi":"10.22219/JRAK.V11I2.17432","DOIUrl":"https://doi.org/10.22219/JRAK.V11I2.17432","url":null,"abstract":"This study aims to provide empirical evidence about the relationship between intellectual capital and cost stickiness. Intellectual Capital has been widely studied about its effect on company performance, but still not much has been studied about its effect on cost behavior. Intellectual Capital in this study uses the Modified Value Added Intellectual Capital (MVAIC) approach. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017 - 2018. The sample in this study was 119 companies which were selected through purposive sampling. The results of this study indicate that the intellectual capital carried out by the company is able to reduce the level of cost stickiness in manufacturing companies in Indonesia. In practice, the IC carried out by the company is able to reduce cost stickiness, so that it can improve the financial performance of the firm.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46357897","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Board Of Directors Gender Diversity And Real Earnings Management: Does Female Board Of Director Matter? 董事会性别多样性与真实盈余管理:女性董事会重要吗?
Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2021-08-31 DOI: 10.22219/JRAK.V11I2.15915
Greska Redielano Ramadan
{"title":"Board Of Directors Gender Diversity And Real Earnings Management: Does Female Board Of Director Matter?","authors":"Greska Redielano Ramadan","doi":"10.22219/JRAK.V11I2.15915","DOIUrl":"https://doi.org/10.22219/JRAK.V11I2.15915","url":null,"abstract":"The Board of directors' characteristic plays an important role as a monitoring mechanism in corporate governance.  Previous research shows that gender could determine the existence of manager opportunistic behavior. The existence of females on the board of directors could reduce agency conflict such as earnings management.  This research aimed examine gender diversity in explaining earnings management. The sample of this research is the non-financial company listed in Indonesia Stock Exchange (Idx) during 2014-2018. The research method conduct quantitative approach.  We used multiple regression analysis to examine the association between board of director gender diversity on real earnings management.  The result shows that gender diversity is negatively associated with earnings management. Gender diversity indicates that the number and percentage of female directors could reduce the level of real earnings management, especially through abnormal discretionary expenses.  Secondly,  there is no different level of real earnings management between firms with and without gender diversity in their board structures.\u0000 ","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47664957","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Effect Of Intellectual Capital Efficiency On Company’s Market Value With Company’s Financial Performance As Intervening Variables 智力资本效率对公司市场价值的影响——以公司财务业绩为干预变量
Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2021-08-31 DOI: 10.22219/JRAK.V11I2.15116
Khrisna Adisatya Sujati, I. Januarti
{"title":"The Effect Of Intellectual Capital Efficiency On Company’s Market Value With Company’s Financial Performance As Intervening Variables","authors":"Khrisna Adisatya Sujati, I. Januarti","doi":"10.22219/JRAK.V11I2.15116","DOIUrl":"https://doi.org/10.22219/JRAK.V11I2.15116","url":null,"abstract":"The purpose of this study is to investigate empirically the relation between the company’s intellectual capital efficiency and company’s market valuation with company’s financial performance as intervening variables. This study using data from the Indonesia listed service companies. The samples of this study was 109 companies. Pulic’s Value Added Intellectual Coefficient (VAICTM) used as the efficiency measure of company’s intellectual capital. The authors construct regression models to examine the relationship between company’s intellectual capital efficiency and company’s market valuation and explore the relation with company’s financial performance as intervening variables. The results support the hypothesis that company’s intellectual capital has an affect on company’s market valuation. In addition, the authors found that company’s financial performance has a role as full mediator on the relation between the company’s intellectual capital efficiency and company’s market valuation. This study results can be used as a reference for companies’ management to improve their efficiency of the intellectual capital so the company's financial performance and value can be improved.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47291656","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
The Role Of Risk, Trust, Social Influence On ZIS Online Payment Adoption: Generation-Z Perspectives 风险、信任、社会影响对ZIS在线支付采用的作用:z世代视角
Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2021-08-31 DOI: 10.22219/JRAK.V11I2.17400
T. W. Oktavendi, Immanuel Mua'ammal
{"title":"The Role Of Risk, Trust, Social Influence On ZIS Online Payment Adoption: Generation-Z Perspectives","authors":"T. W. Oktavendi, Immanuel Mua'ammal","doi":"10.22219/JRAK.V11I2.17400","DOIUrl":"https://doi.org/10.22219/JRAK.V11I2.17400","url":null,"abstract":"Technological developments encourage people to make changes in their lives. The emergence of various kinds of online payment systems has made human life easier in completing various transaction activities. With online payment technology, ZIS payment activities can be done cashless. The respondents in this study were Generation Z. This research’s testing is using SMART PLS 3.0. Generation Z has several factors that are considered to be intense in using ZIS online Payment. To be able to continue to be intense, one of them is by increasing trust in ZIS online Payment. Trust owned by Generation Z is driven by the factors of Risk, Ease of Use, Usefulness, and Social Influence. The implication of the results of this study is that by increasing the ZIS online Payment movement in the future, ZIS transactions will be faster and the ability of the Amil Zakat, Infaq, and Shadaqah bodies to collect ZIS funds will also increase.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45744450","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Does CEO’s Financial Decision Able To Improve Firm Value Of Consumer Good Industry CEO的财务决策能否提高消费品行业的企业价值
Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2021-08-31 DOI: 10.22219/JRAK.V11I2.16873
Widya Sari, Darni Waruwu, Ewnike Purba
{"title":"Does CEO’s Financial Decision Able To Improve Firm Value Of Consumer Good Industry","authors":"Widya Sari, Darni Waruwu, Ewnike Purba","doi":"10.22219/JRAK.V11I2.16873","DOIUrl":"https://doi.org/10.22219/JRAK.V11I2.16873","url":null,"abstract":"The purpose of this study was to determine the effect of PER, DER, and DPR financial decisions with CEO as a moderating variable on firm value in the consumer goods industry in 2015-2019. The researcher uses a quantitative approach with quantitative descriptive research and explanatory research. Collecting sample data using purposive sampling method, with the help of software SPSS to do testing statistic analysis. From the results of this study the researchers found that partially, investment decisions have a positive influence in increasing firm value, with the CEO having a positive influence on investment decisions in increasing firm value. And simultaneously Investment Decisions, Funding Decisions, and Dividend Decisions affect the value of the company, with the CEO influencing the three financial decisions on the value of consumer goods industry companies listed on the Indonesia Stock Exchange. with the CEO who has a positive influence on financial decisions on firm value, then it becomes a difference to previous research that has been done on firm value.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45686190","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
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