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All Journal Akuntansi Krida Wacana Jurnal Ekonomi Trisakti Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi
Abubakar Arif
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Economics, Econometrics & Finance Education

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Analisis Profitabilitas, Ukuran Perusahaan dan Sektor Industri Terhadap Praktik Peralatan Laba pada Perusahaan yang Terdaftar di Bursa Efek Jakarta Arif, Abubakar
Akuntansi Krida Wacana vol. 5 no. 2 Mei 2005
Publisher : Akuntansi Krida Wacana

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Abstract

Analisis Pengaruh Rasio Lancar, Rasio Utang, Ukuran Perusahaan dan Jenis Industri Terhadap Tingkat Pengungkapan Laporan Tahunan pada Perusahaan yang Terdaftar di Bursa Efek Jakarta Arif, Abubakar
Akuntansi Krida Wacana vol. 5 no. 1 Januari 2005
Publisher : Akuntansi Krida Wacana

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Abstract

Analisis Pengaruh Rasio Lancar, Rasio Utang, Ukuran Perusahaan dan Jenis Industri Terhadap Tingkat Pengungkapan Laporan Tahunan pada Perusahaan yang Terdaftar di Bursa Efek Jakarta Abubakar Arif
Jurnal Akuntansi vol. 5 no. 1 Januari 2005
Publisher : Jurnal Akuntansi

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Analisis Profitabilitas, Ukuran Perusahaan dan Sektor Industri Terhadap Praktik Peralatan Laba pada Perusahaan yang Terdaftar di Bursa Efek Jakarta Abubakar Arif
Jurnal Akuntansi vol. 5 no. 2 Mei 2005
Publisher : Jurnal Akuntansi

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Pengaruh Laba Antar Divisi, Pajak, Dan Tunneling Incentive Pada Keputusan Transfer Pricing Perusahaan Manufaktur Terbuka Abubakar Arif; Wida Cintya Dewi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 7 No. 2 (2012): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1224.184 KB) | DOI: 10.25105/jipak.v7i2.4497

Abstract

Transfer Pricing is a price transaction happened between companies with special relationship. Transfer pricing phenomenon could happened is based on the management motivation in order to tax avoidance or any opportunistic behaviour, especially to do wealth transfer among related parties. For multinational corporate view, transfer pricing is one of the effective strategies to compete with their competitors. The aim of this research is to test the influence of profit among division, taxes, and tunneling incentive on transfer pricing decision in manufacture companies that listed at Indonesia Stock Exchange. Sample selection was using purposive sampling with final sample 95 companies and 243 observationa from 2009-2012 the result shows that profit among division and tunneling have an influence on transfer pricing decision, while taxes have not influence on transfer pricing decision.This is due a business decision driven by economic fundamentals such as rate of return and not the tax considerations. The findings give any opportunity to the next researchers to investigate the effect of other variables on transfer pricing decision, such as bonus scheme that based on income.
DO CORPORATE GOVERNANCE AND FINANCIAL CHARACTERISTICS MAY INCREASE CSR DISCLOSURES? Maria Ariesta Utha; Abubakar Arif; Puspahadi Boenjamin
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 2 (2022): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.626 KB) | DOI: 10.25105/jipak.v17i2.13986

Abstract

The purpose of this study was to analyze the effect of corporate governance and financial characteristics on the disclosure of Corporate Social Responsibility (CSR). The corporate governance variable uses the composition of the board and board committees, while the financial characteristics are proxied by the size of the company. The sampling technique used was purposive sampling. A total of 17 companies used in this study were selected with the provisions of being included in the SRIKEHATI Index ranking from 2016 to 2020 with a total data of 85 observations. The method of analysis uses multiple linear regression panel data. The results show that corporate governance as measured by the composition of the board has a positive and significant effect on CSR disclosure, while the board committee has no significant effect on CSR disclosure even though the resulting coefficient is positive. The financial characteristics that are proxied through the size of the company also do not have a significant effect on CSR disclosure. Meanwhile, of the many proxies of corporate governance and financial characteristics, only 2 corporate governance variables and 1 variable are used to measure financial characteristics. The contribution of this research is that good governance through the role of the composition of the board of commissioners can improve the quality of CSR disclosure, so companies need to improve the composition of the board of commissioners in the company.
PENGARUH PROFITABILITAS, CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK Wisnu Febryanzah Prasetyo; Abubakar Arif
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

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Abstract

This study aims to analyze the influence of profitability, corporate social responsibility, leverage, dan capital intensity on tax avoidance in manufacturing companies listed on Indonesia Stock Exchange in 2015-2019. The data used are secondary data consist of company’s financial report and sustainability report. This study is a quantitative study with data testing carried out by descriptive statistical analysis, panel data regression model test, classical assumption test and hypothesis test. By using purposive sampling, there are 11 companies that are used based on predefined criteria with a total of 55 samples. The data analysis use multiple linier regression. The results of this study showed that the leverage have significant positive effect on tax avoidance; profitability have significant negative effect on tax avoidance; corporate social responsibility and capital intensity have no significant effect on tax avoidance.
Analisis Pengaruh Rasio Lancar, Rasio Utang, Ukuran Perusahaan dan Jenis Industri Terhadap Tingkat Pengungkapan Laporan Tahunan pada Perusahaan yang Terdaftar di Bursa Efek Jakarta Abubakar Arif
Jurnal Akuntansi vol. 5 no. 1 Januari 2005
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v5i1.637

Abstract

Analisis Profitabilitas, Ukuran Perusahaan dan Sektor Industri Terhadap Praktik Peralatan Laba pada Perusahaan yang Terdaftar di Bursa Efek Jakarta Abubakar Arif
Jurnal Akuntansi vol. 5 no. 2 Mei 2005
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v5i2.639

Abstract

Co-Authors Asi, Tuntun Budisusetyo, Heti Dewi, Wida Cintya Isnidya, Febrina Nur Maria Ariesta Utha Maria Ariesta Utha, Maria Ariesta Nadhifah, Mauliddini Puspahadi Boenjamin Rosiyana Muunawaroh, Rosiyana Rudiyaningsih, Eka Ukassa, Husein Wida Cintya Dewi Wisnu Febryanzah Prasetyo