Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal Kajian Akuntansi Journal of Accounting Auditing and Business Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Sugiono Poulus
Unknown Affiliation
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
The Effect of Share Ownership Concentration and Company Operation Complexity towards Transfer Pricing Decisions Siska Liana; Sugiono Poulus; Arie Pratama
Journal of Accounting Auditing and Business Vol 3, No 1 (2020): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i1.25686

Abstract

This research aims to examine the effect of share ownership concentration and company operation complexity on transfer pricing decisions. The transfer pricing decision in this research is measured by the total indicators of related party transactions of the company. The population in this research are all companies listed on the Indonesia Stock Exchange from 2017 to 2018. The sample selection technique used is purposive sampling and hence, 116 companies have been obtained. The data used in this research were obtained from financial statement data. The data analysis method used in the research is the multiple linear regression analysis. The results showed that share ownership concentration did not affect transfer pricing decisions, whereas company operation complexity projected by multinationality had a significant positive effect on transfer pricing decisions. Research shows that multinational companies are considered to have more significant opportunities by taking advantage of the differences in tax rates. 
Pengaruh Kompetensi, Independensi, Akuntabilitas, Pengalaman Kerja, dan Audit Time Terhadap Kualitas Audit Di BPJS Ketenagakerjaan Rohmat Romadhon; Sugiono Poulus; Djoemarma Bede
Kajian Akuntansi Volume 19, No.2, 2018
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v20i1.3863

Abstract

Sesuai amanat Undang - Undang No. 40 Tahun 2004 tentang Sistem Jaminan Sosial Nasional (UU SJSN) dan UU No. 24 Tahun 2011 tentang transformasi PT. Jaminan Sosial Tenaga Kerja (PT. Jamsostek) menjadi Badan Penyelenggara Jaminan Sosial Ketenagakerjaan (BPJS Ketenagakerjaan). Sejak tanggal 1 Januari 2014, PT. Jamsostek telah resmi bertransformasi menjadi BPJS Ketenagakerjaan.Banyaknya transformasi di badan BPJS Ketenagakerjaan tanpa disadari membuka celah terjadinya kecurangan ataupun eror pada masa transisi tersebut. Terhitung dari banyaknya jumlah temuan baik dari Badan Pemeriksa Keuangan – Republik Indonesia (BPK - RI) maupun pihak auditor internal sendiri dalam hal ini Satuan Pengawas Internal (SPI) mulai dari Tahun 2014 – 2017.Suatu kewajiban bagi SPI untuk memitigasi risiko dari proses bisnis perusahaan melalui temuan setiap tahunnya, temuan yang berkualitas diharapkan dapat memitigasi hal tersebut. Pada lain sisi, banyaknya jumlah temuan BPK – RI dapat mencoreng citra SPI sebagai auditor internal karena diniilai tidak dapat memitigasi hal tersebut ketika proses audit berlangsung sebelumnya. Maka dari itu, sangatlah penting bagi auditor internal untuk memiliki kualitas pada setiap temuannya.Penelitian ini bertujuan untuk mencari pengatuh kompetensi, independensi, akuntabilitas, pengalaman kerja dan audit time terhadap kualtias audit di BPJS Ketenagakerjaan
The Effect of Differences in Company Life Cycle and Earning Power on Earnings Management Nisa Khaerin Nova; Sugiono Poulus; Sony Devano
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7271

Abstract

This study aims to examine the effect of various stages of the company's life cycle and earnings power on earnings management. This research is motivated by the occurrence of earnings management phenomena that are still carried out on the financial statements of companies in the world, especially in Indonesia which can have a negative impact because this practice can lead to misinformation received by investors. The population of this study are non-financial companies indexed by Indonesian sharia shares (IHS) listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The final sample in this study were 130 companies using purposive sampling method and using path analysis techniques. The research data was processed with the help of SPPS and LISREL. The results of the analysis show that company's life cycle and earning power are correlated, the company's life cycle directly and indirectly has a negative effect on earnings management, earnings power has a positive direct effect on earnings management, but indirectly through the company's life cycle. have a negative effect on earnings management. Suggestions for further research can be to conduct broader research by using a different approach on each variable and adding other variables such as company size.
Co-Authors Arie Pratama Djoemarma Bede Nisa Khaerin Nova Rohmat Romadhon Siska Liana Sony Devano