Pub Date : 2023-10-01DOI: 10.33395/owner.v7i4.1632
Siti Kurniati, Yulianti Abbas
Using SMART criteria and Institutional Isomorphism perspective, this study intends to evaluate the Audit Board of The Republic of Indonesia (BPK)’s audit recommendation follow-up at the Directorate General Z. Although the audit recommendation follow-up has been Directorate General Z’s Key Performance Indicator (KPI) since 2018, it still fails to complete all recommendations within the last five years. This study intends to identify factors causing the non-optimal completion of the follow-up of BPK's audit as the institution’s KPI. This study uses a qualitative approach with a case study as well as content analysis and Miles and Huberman's model for analyzing the interview results. The results show that the KPI related to the follow-up on BPK recommendations have not fully met the SMART criteria, namely (1) Measurable; and (2) Achievable/Attainable criteria. Thus, this study suggests an adjustment to KPI is needed to ensure a full completion of audit recommendation follow up. Additionally, institution needs to account for factors that may influence KPI adjustment, namely the involvement of external parties, employee performance incentives, innovation, and society’s expectations.
{"title":"EVALUASI PENYELESAIAN TINDAK LANJUT REKOMENDASI HASIL AUDIT BPK SEBAGAI KEY PERFORMANCE INDICATOR","authors":"Siti Kurniati, Yulianti Abbas","doi":"10.33395/owner.v7i4.1632","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1632","url":null,"abstract":"Using SMART criteria and Institutional Isomorphism perspective, this study intends to evaluate the Audit Board of The Republic of Indonesia (BPK)’s audit recommendation follow-up at the Directorate General Z. Although the audit recommendation follow-up has been Directorate General Z’s Key Performance Indicator (KPI) since 2018, it still fails to complete all recommendations within the last five years. This study intends to identify factors causing the non-optimal completion of the follow-up of BPK's audit as the institution’s KPI. This study uses a qualitative approach with a case study as well as content analysis and Miles and Huberman's model for analyzing the interview results. The results show that the KPI related to the follow-up on BPK recommendations have not fully met the SMART criteria, namely (1) Measurable; and (2) Achievable/Attainable criteria. Thus, this study suggests an adjustment to KPI is needed to ensure a full completion of audit recommendation follow up. Additionally, institution needs to account for factors that may influence KPI adjustment, namely the involvement of external parties, employee performance incentives, innovation, and society’s expectations.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407166","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}
Pub Date : 2023-10-01DOI: 10.33395/owner.v7i4.1753
Keisya Tri Amanda, Ahmad Albar Tanjung
This study will evaluate and assess investment knowledge, as well as returns and risks to an interest in investing online in BIBIT applications. The goal of this research is to measure and analyze investment knowledge. The amount of interest one has in making investments is serving as the dependent variable for this investigation. Because of the more rigorous and planned approach that this research method takes to the collection and analysis of numerical data, it can be classified as a type of quantitative research. For both the collecting and the analysis of data, this study relied on primary sources. Whereas the primary data is made up of information that was acquired through the direct and online distribution of questionnaires using a Google form, the secondary data is made up of information that was gathered through other means. The survey was completed by one hundred individuals, and the researchers collected a total of fifty samples from those individuals. The sample determination technique used a purposive sampling technique. The young people who take part in seed applications are the ones who are targeted and targeted for this activity. According to the data, having knowledge in investing led to an increase in the level of investment interest displayed in BIBIT applications. Increased investing activity is typically encouraged when a higher rate of return is offered. In a similar vein, there is a connection between the risk of an investment and the interest in that investment.
{"title":"Analisis Pengetahuan Investasi, Return, dan Risiko Terhadap Minat Berinvestasi Online di Aplikasi Bibit","authors":"Keisya Tri Amanda, Ahmad Albar Tanjung","doi":"10.33395/owner.v7i4.1753","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1753","url":null,"abstract":"This study will evaluate and assess investment knowledge, as well as returns and risks to an interest in investing online in BIBIT applications. The goal of this research is to measure and analyze investment knowledge. The amount of interest one has in making investments is serving as the dependent variable for this investigation. Because of the more rigorous and planned approach that this research method takes to the collection and analysis of numerical data, it can be classified as a type of quantitative research. For both the collecting and the analysis of data, this study relied on primary sources. Whereas the primary data is made up of information that was acquired through the direct and online distribution of questionnaires using a Google form, the secondary data is made up of information that was gathered through other means. The survey was completed by one hundred individuals, and the researchers collected a total of fifty samples from those individuals. The sample determination technique used a purposive sampling technique. The young people who take part in seed applications are the ones who are targeted and targeted for this activity. According to the data, having knowledge in investing led to an increase in the level of investment interest displayed in BIBIT applications. Increased investing activity is typically encouraged when a higher rate of return is offered. In a similar vein, there is a connection between the risk of an investment and the interest in that investment.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407312","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}
This research aims to encourage and foster the younger generation to have financial skills and accounting mentality so they can create a future brighter future. Educate the younger generation about investing by understanding financial literacy, religiosity and mental accounting to avoid online fraud or offline. It's time for millennials to learn skills invest, leave the consumptive lifestyle, and prepare for a better future bright. Knowledge management (knowledge management) is a process that focuses on how knowledge can be managed and used to improve performance. To create a knowledge-based economy then the need for knowledge management in every individual in society. Method research used in this study is a quantitative research method with causality approach, namely looking for evidence of a causal relationship through influence generated between the independent variable and the dependent variable. The data source used is primary data. The population of this study is the millennial generation which is spread throughout the region Sidoarjo. The sampling technique in this study is a convenience technique sampling. Convenience sampling is a method that researchers use to collect market research data from available respondents. Based on the results of the analysis, hypothesis testing and discussion it can be concluded that financial literacy, religiosity and mentality Accounting has a positive and significant effect on generational investment decisions Sidoarjo millennials. Knowledge Management has proven capable of playing a financial mediating role literacy. religiosity, mental accounting for investment decisions in the Sidoarjo community
{"title":"Meningkatkan Keputusan Berinvestasi Masyarakat Sidoarjo Melalui Knowledge Management dan pengaruh variabel Financial Literacy, Religiusitas serta Mental Accounting","authors":"Imelda Dian Rahmawati, Dewi Komalasari, Santi Rahma Dewi, Aulia Putri Saraswati, Fania Nabila Lakadjo","doi":"10.33395/owner.v7i4.1801","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1801","url":null,"abstract":"This research aims to encourage and foster the younger generation to have financial skills and accounting mentality so they can create a future brighter future. Educate the younger generation about investing by understanding financial literacy, religiosity and mental accounting to avoid online fraud or offline. It's time for millennials to learn skills invest, leave the consumptive lifestyle, and prepare for a better future bright. Knowledge management (knowledge management) is a process that focuses on how knowledge can be managed and used to improve performance. To create a knowledge-based economy then the need for knowledge management in every individual in society. Method research used in this study is a quantitative research method with causality approach, namely looking for evidence of a causal relationship through influence generated between the independent variable and the dependent variable. The data source used is primary data. The population of this study is the millennial generation which is spread throughout the region Sidoarjo. The sampling technique in this study is a convenience technique sampling. Convenience sampling is a method that researchers use to collect market research data from available respondents. Based on the results of the analysis, hypothesis testing and discussion it can be concluded that financial literacy, religiosity and mentality Accounting has a positive and significant effect on generational investment decisions Sidoarjo millennials. Knowledge Management has proven capable of playing a financial mediating role literacy. religiosity, mental accounting for investment decisions in the Sidoarjo community","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135406700","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}
Pub Date : 2023-10-01DOI: 10.33395/owner.v7i4.1720
Andi Chaerunnisa Ishak, Ardan Gani Asalam
Based on the central government's financial report regarding targets and realization of tax revenues for the last 4 years, it is known that in 2018 to 2020 tax realization did not reach the set targets. This shows that in that year there was a shortfall condition. Tax avoidance can be caused by several factors including political connections, capital intensity, and corporate social responsibility disclosure. The purpose of this study is to find out and explain how tax avoidance is influenced by political connections, capital intensity, and corporate social responsibility disclosure in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021. The research method used is the sampling technique with a descriptive approach and deductive in nature with the research strategy used is a case study. The data used in this research is 10 samples of companies with an observation period of 4 (four) years so that 40 data were used in this study. The data in this study were analyzed using a panel data regression model with the help of excel and eviews 12 software. Results research shows that political connections, capital intensity, and corporate social responsibility disclosure simultaneously affect tax avoidance. Partially, the capital intensity variable has a negative effect on tax avoidance. While political connections and corporate social responsibility disclosure has no effect on tax avoidance.
{"title":"Pengaruh Koneksi Politik, Capital Intensity, dan Corporate Social Responsibility Disclosure Terhadap Tax Avoidance","authors":"Andi Chaerunnisa Ishak, Ardan Gani Asalam","doi":"10.33395/owner.v7i4.1720","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1720","url":null,"abstract":"Based on the central government's financial report regarding targets and realization of tax revenues for the last 4 years, it is known that in 2018 to 2020 tax realization did not reach the set targets. This shows that in that year there was a shortfall condition. Tax avoidance can be caused by several factors including political connections, capital intensity, and corporate social responsibility disclosure. The purpose of this study is to find out and explain how tax avoidance is influenced by political connections, capital intensity, and corporate social responsibility disclosure in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021. The research method used is the sampling technique with a descriptive approach and deductive in nature with the research strategy used is a case study. The data used in this research is 10 samples of companies with an observation period of 4 (four) years so that 40 data were used in this study. The data in this study were analyzed using a panel data regression model with the help of excel and eviews 12 software. Results research shows that political connections, capital intensity, and corporate social responsibility disclosure simultaneously affect tax avoidance. Partially, the capital intensity variable has a negative effect on tax avoidance. While political connections and corporate social responsibility disclosure has no effect on tax avoidance.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135406716","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}
Pub Date : 2023-10-01DOI: 10.33395/owner.v7i4.1737
Riza Vebriyanti, Elen Puspitasari
Indonesian companies carry out a dividend policy with investors by dividing dividends annually, but the company retains it in the form of profit to be used as investment financing in the future. This study aims to test and analyze by finding empirical evidence about the effect of total asset turnover, current ratio, debt to equity ratio, and return on assets on dividend policy in companies listed on the Indonesian Stock Exchange in 2018-2021. Dividend policy is a decision to share profits earned by the company to shareholders as dividends, or to retain them in the form of retained earnings to be used as investment financing in the future. This type of research is classified as a quantitative type and uses secondary data from www.idx.co.id. The number of samples produced by purposive sampling were 76 companies according to the criteria multiplied by 4 years of the manufacturing company period. Multiple linear regression is the hypothesis test used in this study. The results of this study were that the total asset turnover and return on assets had a positive effect on dividend policy, but the current ratio and debt-to-equity ratio variables had no effect on dividend policy.
{"title":"Kebijakan Dividen Ditinjau Dari Kinerja Total Asset Turn Over, Current Ratio, Debt To Equity Ratio Dan Return On Assets","authors":"Riza Vebriyanti, Elen Puspitasari","doi":"10.33395/owner.v7i4.1737","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1737","url":null,"abstract":"Indonesian companies carry out a dividend policy with investors by dividing dividends annually, but the company retains it in the form of profit to be used as investment financing in the future. This study aims to test and analyze by finding empirical evidence about the effect of total asset turnover, current ratio, debt to equity ratio, and return on assets on dividend policy in companies listed on the Indonesian Stock Exchange in 2018-2021. Dividend policy is a decision to share profits earned by the company to shareholders as dividends, or to retain them in the form of retained earnings to be used as investment financing in the future. This type of research is classified as a quantitative type and uses secondary data from www.idx.co.id. The number of samples produced by purposive sampling were 76 companies according to the criteria multiplied by 4 years of the manufacturing company period. Multiple linear regression is the hypothesis test used in this study. The results of this study were that the total asset turnover and return on assets had a positive effect on dividend policy, but the current ratio and debt-to-equity ratio variables had no effect on dividend policy.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135406834","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}
Pub Date : 2023-10-01DOI: 10.33395/owner.v7i4.1695
Alfrendy Damana Sembiring, Revian Liandro Damanik, Patrick Fernando, Yeni Ariesa, M. Shabri Abd. Majid
The purpose of this research is to provide a determination regarding the influence exerted by the indicators of Capital Structure, Debt Policy, Company Size, and Investment Opportunities on the value of oil and gas companies. This study applies a descriptive quantitative method. The Indonesia Stock Exchange and Idn Financial are the sources of applied data, and also use Eviews 12 analysis as the analysis process. By using 10 company observations that were used as samples. So the conclusion from the result of testing the hypothesis simultaneously found the firm value that receives influence from Capital Structure, Debt Policy, Company Size, and Investment Opportunities. However, the results of the hypothesis test illustrate that Capital Structure and Investment Opportunities have a positive and significant influence on firm value, on firm value, but in fact the Debt Policy and Company Size are the opposite.
{"title":"Pengaruh Struktur Modal,Kebijakan Hutang,Ukuran Perusahaan dan Kesempatan Investasi Terhadap Nilai Perusahaan Pada Perusahaan Minyak dan Gas Bumi","authors":"Alfrendy Damana Sembiring, Revian Liandro Damanik, Patrick Fernando, Yeni Ariesa, M. Shabri Abd. Majid","doi":"10.33395/owner.v7i4.1695","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1695","url":null,"abstract":"The purpose of this research is to provide a determination regarding the influence exerted by the indicators of Capital Structure, Debt Policy, Company Size, and Investment Opportunities on the value of oil and gas companies. This study applies a descriptive quantitative method. The Indonesia Stock Exchange and Idn Financial are the sources of applied data, and also use Eviews 12 analysis as the analysis process. By using 10 company observations that were used as samples. So the conclusion from the result of testing the hypothesis simultaneously found the firm value that receives influence from Capital Structure, Debt Policy, Company Size, and Investment Opportunities. However, the results of the hypothesis test illustrate that Capital Structure and Investment Opportunities have a positive and significant influence on firm value, on firm value, but in fact the Debt Policy and Company Size are the opposite.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407308","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}
Pub Date : 2023-10-01DOI: 10.33395/owner.v7i4.1675
Lidia Memori Hia, Samuel Oktavianus, Shania Katherine Sidebang, Tan Ming Kuang
An internship is an integral part of the higher education curriculum to broaden students' practical understanding of the real world. This research focuses on the Magang Merdeka Belajar Kampus Merdeka (MBKM) program, which was introduced by the Ministry of Education, Culture, Research, and Technology of the Republic of Indonesia in early 2020. The program aims to facilitate students' gaining real-world experience through relevant work practices in their field of study, thereby enhancing graduates' hard and soft skills. Therefore, this research aims to identify the skills acquired by accounting students during their participation in MBKM internship activities across various industries. This study utilized a survey method by distributing a Google Form through social media to accounting students throughout Indonesia who participated in the MBKM internship. The valid sample size obtained was 90 out of 105 eligible respondents, and the data was analyzed using descriptive statistical approaches. The analysis results indicate that the majority of surveyed students have made progress in both hard and soft skills required in the workplace. The majority of students agree that their internship has helped them enhance their confidence in working in the field of accounting and their abilities to work independently and solve problems autonomously, collaborate with others, present in front of the public, analyze data, and exercise judgment in task completion. This study also found that the internship program is effective in enhancing the skills required by the business and industry sectors, resulting in the majority of internship participants receiving job offers upon graduation
实习是高等教育课程的一个组成部分，可以拓宽学生对现实世界的实际理解。本研究的重点是印度尼西亚共和国教育、文化、研究和技术部于2020年初推出的Magang Merdeka Belajar Kampus Merdeka (MBKM)计划。该项目旨在通过学生所学领域的相关工作实践，帮助学生获得实际经验，从而提高毕业生的硬技能和软技能。因此，本研究旨在确定会计专业学生在参与跨行业MBKM实习活动期间所获得的技能。本研究采用了一种调查方法，通过社交媒体向参加MBKM实习的印度尼西亚会计学生分发谷歌表格。获得的有效样本量为105名合格受访者中的90名，数据使用描述性统计方法进行分析。分析结果表明，大多数受访学生在工作场所所需的硬技能和软技能方面都取得了进步。大多数学生认为，实习帮助他们增强了在会计领域工作的信心，增强了独立工作、自主解决问题、与他人合作、面对公众、分析数据和在完成任务时进行判断的能力。本研究还发现，实习计划有效地提高了商业和工业部门所需的技能，导致大多数实习参与者在毕业时获得了工作机会
{"title":"Dampak Magang Merdeka Belajar Kampus Merdeka Bagi Mahasiswa Akuntansi","authors":"Lidia Memori Hia, Samuel Oktavianus, Shania Katherine Sidebang, Tan Ming Kuang","doi":"10.33395/owner.v7i4.1675","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1675","url":null,"abstract":"An internship is an integral part of the higher education curriculum to broaden students' practical understanding of the real world. This research focuses on the Magang Merdeka Belajar Kampus Merdeka (MBKM) program, which was introduced by the Ministry of Education, Culture, Research, and Technology of the Republic of Indonesia in early 2020. The program aims to facilitate students' gaining real-world experience through relevant work practices in their field of study, thereby enhancing graduates' hard and soft skills. Therefore, this research aims to identify the skills acquired by accounting students during their participation in MBKM internship activities across various industries. This study utilized a survey method by distributing a Google Form through social media to accounting students throughout Indonesia who participated in the MBKM internship. The valid sample size obtained was 90 out of 105 eligible respondents, and the data was analyzed using descriptive statistical approaches. The analysis results indicate that the majority of surveyed students have made progress in both hard and soft skills required in the workplace. The majority of students agree that their internship has helped them enhance their confidence in working in the field of accounting and their abilities to work independently and solve problems autonomously, collaborate with others, present in front of the public, analyze data, and exercise judgment in task completion. This study also found that the internship program is effective in enhancing the skills required by the business and industry sectors, resulting in the majority of internship participants receiving job offers upon graduation","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407328","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}
Pub Date : 2023-10-01DOI: 10.33395/owner.v7i4.1736
Ema Mardiana, Achmad Badjuri
This study aims to determine the effect of tunneling incentives, bonus mechanism, and company size on transfer pricing with tax minimization which acts as a moderating variable. Case studies with qualitative research method are used as a strategy in this research. The research population uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Purpose sampling was used for the sampling procedure with a total of 81 companies according to the criteria after being multipled by 3 years of observation. The analytical method used is Moderating Regression Analysis (MRA). The results of the study show that tunneling incentives have an effect on transfer pricing, while the bonus mechanism and firm size have no effect on transfer pricing. Tax minimization is able to moderate the effect of the bonus mechanism on transfer pricing, but tax minimization is not able to moderate the relationship between tunneling incentive, company size and transfer pricing.
{"title":"Determinan Terhadap Transfer Pricing Melalui Tax Minimization Sebagai Pemoderasi","authors":"Ema Mardiana, Achmad Badjuri","doi":"10.33395/owner.v7i4.1736","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1736","url":null,"abstract":"This study aims to determine the effect of tunneling incentives, bonus mechanism, and company size on transfer pricing with tax minimization which acts as a moderating variable. Case studies with qualitative research method are used as a strategy in this research. The research population uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Purpose sampling was used for the sampling procedure with a total of 81 companies according to the criteria after being multipled by 3 years of observation. The analytical method used is Moderating Regression Analysis (MRA). The results of the study show that tunneling incentives have an effect on transfer pricing, while the bonus mechanism and firm size have no effect on transfer pricing. Tax minimization is able to moderate the effect of the bonus mechanism on transfer pricing, but tax minimization is not able to moderate the relationship between tunneling incentive, company size and transfer pricing.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135406831","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}
Pub Date : 2023-10-01DOI: 10.33395/owner.v7i4.1676
Hari Sasmito
The purpose of the study was to analyze the effect of financial ratios such as CR, ROA, FATO, DAR, PER combined with, Firmsize, and macroeconomics such as Inflation and BI interest rates on stock returns. The method used is a quantitative method with data analysis techniques using multiple linear regression. The research population was 80 real estate and property companies listed on the IDX in 2018 - 2022 and obtained a sample of 27 companies determined using purposive sampling method. Overall the results reveal that the independent variables have an impact on stock returns, then the ROA and PER variables have a significant positive correlation with stock returns. The results also show that the Firmsize and Interest rate variables are negatively correlated with stock returns while CR, FATO, DAR and Inflation actually have no effect on stock returns.
{"title":"Pengaruh Rasio Keuangan, Firmsize dan Makroekonomi Terhadap Return Saham","authors":"Hari Sasmito","doi":"10.33395/owner.v7i4.1676","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1676","url":null,"abstract":"The purpose of the study was to analyze the effect of financial ratios such as CR, ROA, FATO, DAR, PER combined with, Firmsize, and macroeconomics such as Inflation and BI interest rates on stock returns. The method used is a quantitative method with data analysis techniques using multiple linear regression. The research population was 80 real estate and property companies listed on the IDX in 2018 - 2022 and obtained a sample of 27 companies determined using purposive sampling method. Overall the results reveal that the independent variables have an impact on stock returns, then the ROA and PER variables have a significant positive correlation with stock returns. The results also show that the Firmsize and Interest rate variables are negatively correlated with stock returns while CR, FATO, DAR and Inflation actually have no effect on stock returns.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135406855","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}
Pub Date : 2023-10-01DOI: 10.33395/owner.v7i4.1674
Sekar Puspita Ayu Setiyaviani, Lufti Julian
The control environment is crucial for establishing a reliable internal control system to prevent corporate fraud at the Jakarta Pesanggrahan Tax Office. It collects state revenue and accesses sensitive taxpayer information, including personal identity and financial data, making it susceptible to fraud risks. This study evaluates the control environment components of the Jakarta Pesanggrahan Tax Office using the 2013 edition of the COSO Internal Control Framework. The study used qualitative descriptive and case study methods. The population of this tax office consists of 93 employees. Primary data was collected through semi-structured interviews with 20 informants from various sections. Secondary data was collected through online sources, regulations, reports, and a literature review. The novelty in this study is that researchers used thematic analysis to produce 37 themes used as indicators in the suitability assessment of control environment components. The research results show that Jakarta Pesanggrahan Tax Office has 31 out of 37 indicators. In the "The organization demonstrates a commitment to integrity and ethical values" component, there are findings of working hours violations. In the component "The board of directors demonstrates independence from management and exercises oversight of the development and performance of internal control," there are repeated findings from the Supreme Audit Agency of the Republic of Indonesia, and the structure of the Internal Compliance Unit needs to operate independently. In the component "Management establishes, with board oversight, structures, reporting lines, and appropriate authorities and responsibilities in the pursuit of objectives," there are differences in perceptions between personnel of the Compliance Committee and inconsistencies in work positions. In the "The organization demonstrates a commitment to attract, develop, and retain competent individuals in alignment with objectives," the Jakarta Pesanggrahan Tax Office has fulfilled all indicators. Finally, in the component "The organization holds individuals accountable for their internal control responsibilities in the pursuit of objectives," the finding is the form of quality inequality resulting from employee performance ratings. Overall, the study aims to contribute to developing knowledge about the control environment in the tax office.
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