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All Journal Buletin Ekonomi Fundamental Management Journal
Kuncu Saragih
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN: KECURANGAN AKUNTANSI PADA PT. BANK DKI Silvia Permata Swara; Kuncu Saragih; Sautman Sinaga
Fundamental Management Journal Vol. 2 No. 1 (2017): ISSN:2540-9220 (online)
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1.544

Abstract

This study was aimed at finding out whether there is a significant effect of internal control system, compensation, and information asymmetry on accounting fraud. This study was conducted at Bank DKI in Central Jakarta. This study belonged to quantitative research. The data source was primary data source. The data collection techniques used were questionnaire distributed. The respondents were group internal audit employees. The sampling technique used is purposive sampling. The data were analyzed using descriptive analysis, data quality testing, classical assumption testing, and multiple linear regression analysis using Statistical Package For Social Science (SPSS) 23. The results showed that (1) effective on internal control system has a significant positive effect on accounting fraud, (2) compensation does not a have a significant effect on accounting fraud, and (3) information asymmetry does not have a significant effect on accounting fraud.Key word : Effective on Internal Control System, Compensation, Information Asymetry, Accounting Fraud.
Pengaruh Transfer Pricing dan Profitabilitas Terhadap Tax Avoidance Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2014 - 2018 Elsera Stephanie; Kuncu Saragih; Emerald G. M Tobing
Buletin Ekonomi Vol. 8 No. 2 (2023): ISSN: 1410-3842 Buletin Volume 23 No.2
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v8i2.5308

Abstract

The purpose of this study is to find out how the effect of transfer pricing and profitability on tax avoidance. The data used in this study is secondary data with quantitative analysis techniques. The population in this study consisted of 178 manufacturing companies listed on the Indonesia Stock Exchange for a five-year period, from 2014 to 2018. The sample in the study used was purposive sampling. Data processing was carried out using the SPSS version 25 program. Keywords: Transfer Pricing, Profitability, Tax Avoidance
Co-Authors Elsera Stephanie Emerald G. M Tobing Sautman Sinaga Silvia Permata Swara