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All Journal Jurnal Akuntansi Multiparadigma Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Iqbal M. Aris Ali
Universitas Khairun Ternate
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science

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Perilaku Oportunistik Creative Accounting dan Upaya Menginternalisasi Nilai Etika; Suatu Kajian Psikologi Ali, Iqbal M. Aris
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Conflict analysis as described in agency theory shows that asymetric information could occur. Information given to the principal might be sorted out in order to secure agents’ interests. This behavior is called oportunisitic behavior that encourages the practice of earnings management. To predict and explain opportunistic behavior, Watts and Zimmerman formulate three hypotheses: (1) bonus plan hypotheses, (2) debt covenant hypotheses, and (3) the political cost hypotheses. Research results based on these hypotheses prove that the practice of earnings management is more likely to be done without regard to principles of ethical values. By using cognitive and humanistic psychology, such as the Theory of Reasoned Action (TRA), and the Theory of Planned Behavior (TPB)) the motive for opportunistic behavior could be explained and ethical behaviour that are influenced by social norms such as religions could be reconstructed. If individual feels that opportunistic behavior is contrary to religious norms and rules (GAAP /PSAK) then he will refuse to behave opportunistically. The rules of accounting policies that provide the opportunity for agents to select based on merit, enable rationalization of the opportunistic behavior as a self reaction mechanism that could justify the behavior as efforts to protect from external threats.
Memaknai Disclosure Laporan Sumber dan Penggunaan Dana Kebajikan (Qardhul Hasan) Bank Syariah Ali, Iqbal M. Aris
Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract: Interpreting Sources and Uses of Benevolent Fund (Qardhul Hasan) of Syariah Banks Disclosure. The research was carried out in Bank Muamalat Indonesia Cabang Ternate and Bank Syariah Mandiri Cabang Ternate. Informants were Shariah bank managers, and academicians. Data triangulation is also used. Non-positivistic approach with symbolic interaction and God Trilogy teaching are utilised as methodology. Findings suggest that the Sources and Uses of Qardhul Hasan Funds diclosure is interpreted as: (1) goodness, (2) balance, and (3) education. Sources and Uses of Qardhul Hasan Funds disclosure is an action of sincerity to explain social fund information based on truth with competencies and attitude to maintain trust for the good of entity and people. Abstrak: Memaknai Disclosure Laporan Sumber dan Penggunaan Dana Kebajikan (Qardhul Hasan) Bank Syariah. Penelitian ini dilaksanakan di Bank Muamalat Indonesia Cabang Ternate dan Bank Syariah Mandiri cabang Ternate. Informan yang digunakan adalah manajer bank syariah dan para akademisi. Triangulasi data digunakan. Pendekatan nonpositivistik dan Trilogi Ketuhanan digunakan sebagai metodologi. Temuan penelitian menunjukkan bahwa pengungkapan Sumber dan Penggunaan Dana Kebajikan dapat dimaknai sebagai: (1) kebaikan, (2) keseimbangan, dan (3) pendidikan. Pengungkapan sumber dan penggunaan dana kebajikan adalah suatu tindakan ketulusan untuk menjelaskan informasi dana sosial berdasarkan kebenaran dengan kompetensi dan sikap untuk memelihara kepercayaan untuk kebaikan entitas perusahaan dan masyarakat.
Transfer Pricing, Bagaimana Pengaruh Perencanaan Pajak, Tunneling Incentive, Aset Tidak Berwujud, Persentase Komisaris Independen dan Debt Covenant? Jama, Rizwan S.; Ali, Iqbal M. Aris; Sardju, Fitriani
PUBLIC POLICY Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v5.i1.p320-335

Abstract

The aim of this research is to examine tax planning variables, tunneling incentives, intangible assets, the portion of independent commission agents and debt arrangements that influence transfer prices. The research object is a manufacturing company listed on the Indonesian Stock Exchange. The sample was 50 companies, selected using purposive sampling techniques. Secondary data sources using multivariate linear regression analysis techniques. The research results show that tunneling incentives have a positive effect on transfer prices. Tax planning, intangible assets, percentage of independent commission agents and debt arrangements have no effect on transfer pricing.
Co-Authors Jama, Rizwan S. Sardju, Fitriani