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All Journal Journal of Economics, Business, & Accountancy Ventura ABM: International Journal of Administration, Business and Management Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Sutrisno T
Brawijaya University
Economics, Econometrics & Finance Social Sciences

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Determinants of Transfer Pricing Aggressiveness with the Moderation of Corporate Governance in Indonesia and Malaysia Dimas Eko Wahyudi; Sutrisno T; Mohammad Khoiru Rusydi
Journal of Economics, Business, & Accountancy Ventura Vol 24, No 1 (2021): April - July 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i1.2536

Abstract

This research aims to analyze and empirically prove the effects of firm size, profitability, and leverage on transfer pricing aggressiveness moderated by corporate governance. It used a sample consisting of 73 multinational firms listed in both www.idx.co.id and www.bursamalaysia.com from 2018 to 2019. The data were analyzed using multiple linier regression and moderated regression analysis (MRA) to analyze and empirically prove the effects of firm size, profitability, and leverage on transfer pricing aggressiveness moderated by corporate governance. The results showed that leverage positively affected transfer pricing aggressiveness, whereas firm size and profitability did not. Corporate governance evidently weakened the effect of leverage on transfer pricing aggressiveness. This research contributes to increasingthe state revenue through the taxation sector by exposing the determinants of transfer pricing aggressiveness that harm the state, and to assist public policy makers, especially those who are in charge of the policies related to transactions with special relationship.
Perceptions Of Accounting Lecturers And Students On The Ethics Of Reporting (Case Study At Dili Timor- Leste High School) Estanislau Bana; Sutrisno T; Zaki Baridwan
ABM : International Journal of Administration, Business and Management Vol 4 No 1 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v4i1.574

Abstract

This research was conducted at the Dili Tmor-Leste College, this study aims to determine the differences in the perceptions of Lecturers and Accounting students on the ethics of preparing financial statements as seen from Misstatements in financial statements, Disclosure of sensitive information, Cost benefits of disclosure of information and accountability for the use of financial statements. The population in this study was 268. Questionnaires were randomly distributed to both Lecturers and Students of the Accounting Department in Semester V and VII of Dili Timor Leste, with details of 112 for Accounting Students in semester V, VII and 48 for Lecturers of Dili Timor Leste. The data analysis technique used was qualitative data in this study, researchers carried out processing techniques and quantitative data analysis. The formula used is the t-test formula or t-test and paired sample t-test. Based on the results of the research analyzed, it can be concluded that: (1)The results of the calculation of the analysis of the T-test difference with the Independent Sample T-test obtained a probability value of 0.0544 > 0.05, then H1 is rejected, meaning there is no significant difference in the perceptions of lecturers and students on the ethics of preparing financial statements as seen from the Sala serving in financial reports between Accounting Students and University Lecturers in Dili Timor Leste. (2) The results of the calculation of the analysis of the T-test difference with the Independent Sample T-test obtained a probability value of 0.020 <0.05, then H2 is accepted, meaning that there is a significant difference in the perception of students and Dili Timor Leste College Lecturers on the ethics of preparing financial statements as seen from the disclosure sensitive information between Accounting Students and University Lecturers in Dili Timor Leste. (3) The results of the calculation of the analysis of the T-test difference with the Independent Sample T-test obtained a probability value of 0.0105 <0.05 then H3 is accepted meaning that there is a significant difference in student perceptions of the ethics of preparing financial statements as seen from the cost benefits of information disclosure between students Accounting and Lecturer at Dili Timor Leste.The results of the calculation of the analysis of the T-test difference with the Independent Sample T-test obtained a probability value of 0.0480 <0.05, then H4 is accepted, meaning that there is a significant difference in student perceptions of the ethics of preparing financial statements as seen from the accountability for the use of financial statements between students. Accounting and Lecturer at Dili Timor Leste.
The Effect Of Accounting Higher Education And Understanding Of Business And Professional Ethics On Emotional Intelligence Students Department Of Accounting (Studies At Institute Of Business (Iob), Universidade Dili (Undil) And Universidade Da Paz (Unpaz) Joasenita Hornay; Sutrisno T; Zaki Baridwan; Roekhudin Roekhudin
ABM : International Journal of Administration, Business and Management Vol 4 No 1 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v4i1.576

Abstract

The purpose of this study was to examine and analyze the level of accounting high education and understanding of business and professional ethics affect the emotional intelligence of students majoring in Accounting IOB, UNDIL and UNPAZ. Research design can be interpreted as a structured work plan in terms of the relationships between variables comprehensively in such a way that the research results can provide answers to research questions. The plan includes the things that the researcher will do, from making hypotheses and their operational implications to the final analysis (Umar, 2007; 6). The sample is part of the number and characteristics possessed by the population. If the population is large and it is impossible for researchers to study everything in the population, for example due to limited funds, finances, time, and energy and so on, the researcher can use the sample (Umar, 2007, 78). The sampling technique used is the saturated sample technique, as many as 103 students. Majoring in accounting at three universities, IOB 36 students, UNDIL 33 students, and UNPAZ 34 students. The results of this study indicate that accounting higher education has a negative and significant effect on the emotional intelligence of accounting students and understanding of business and professional ethics has a positive and significant effect on the emotional intelligence of accounting students at IOB, UNDIL and UNPAZ.
Faktor-Faktor yang Berpengaruh Terhadap Nilai Perusahaan Selama Pandemi Covid-19 Ajeng Ayu Indy Prasetyo; Sutrisno T
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the factors affecting firm value during the COVID-19 pandemic, including profitability, leverage, financial distress, and Dividend Payout Ratio (DPR). This study applies ex post facto design with a quantitative approach involving the secondary data from the companies’ financial statements analyzed by multiple linear regression. The samples include 90 companies listed on the Indonesia Stock Exchange (IDX) selected through a disproportionate stratified random sampling method. The results indicated that leverage with the proxy of Debt to debt-equity ratio (DER) and financial distress had a positive effect on firm value, while profitability with the proxy of Return on Equity (ROE) and Dividend Payout Ratio (DPR) had no effect on firm value. Simultaneously, profitability, leverage, financial distress, and Dividend Payout Ratio (DPR) had an effect on firm value
Co-Authors Ajeng Ayu Indy Prasetyo Dimas Eko Wahyudi Estanislau Bana Joasenita Hornay Mohammad Khoiru Rusydi Roekhudin, Roekhudin Zaki Baridwan