Pub Date : 2021-09-19DOI: 10.30596/jrab.v21i2.6522
E. Nainggolan
Penelitian ini bertujuan untuk mengetahui pengaruh laba bersih dan arus kas operasi terhadap dividen kas pada perusahaan sub sektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesi tahun 2015 – 2019. Penelitian ini merupakan jenis penelitian asosiatif. Teknik pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling . Sehingga sampel yang diperoleh sebanyak 6 perusahaan sub sektor otomotif dan komponen yang terdaftar di BEI tahun 2015 - 2019 dengan total data pengamatan sebanyak 30 data selama 5 tahun pengamatan. Teknik pengumpulan data yang digunakan adalah dokumentasi dengan sumber data menggunakan data sekunder yang diambil melalui situs resmi Bursa Efek Indonesia. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan alat bantu software SPSS 26. Hasil penelitian ini menunjukkan bahwa laba bersih berpengaruh signifikan terhadap dividen kas . Arus kas operasi tidak berpengaruh signifikan terhadap dividen kas. Kemudian terdapat pengaruh laba bersih dan arus kas operasi terhadap dividen kas secara simultan
{"title":"ANALISIS DETERMINAN DIVIDEN KAS PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BEI","authors":"E. Nainggolan","doi":"10.30596/jrab.v21i2.6522","DOIUrl":"https://doi.org/10.30596/jrab.v21i2.6522","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh laba bersih dan arus kas operasi terhadap dividen kas pada perusahaan sub sektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesi tahun 2015 – 2019. Penelitian ini merupakan jenis penelitian asosiatif. Teknik pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling . Sehingga sampel yang diperoleh sebanyak 6 perusahaan sub sektor otomotif dan komponen yang terdaftar di BEI tahun 2015 - 2019 dengan total data pengamatan sebanyak 30 data selama 5 tahun pengamatan. Teknik pengumpulan data yang digunakan adalah dokumentasi dengan sumber data menggunakan data sekunder yang diambil melalui situs resmi Bursa Efek Indonesia. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan alat bantu software SPSS 26. Hasil penelitian ini menunjukkan bahwa laba bersih berpengaruh signifikan terhadap dividen kas . Arus kas operasi tidak berpengaruh signifikan terhadap dividen kas. Kemudian terdapat pengaruh laba bersih dan arus kas operasi terhadap dividen kas secara simultan","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"62 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90341595","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-09DOI: 10.30596/JRAB.V21I1.6756
Illal Nurhabibah, Eka Nurmalasari, Widia Astuty
The type of data used in this study is secondary data and time series data. This study uses data from the past five years, namely the period 2014-2019 obtained from Badan Pusat Statistik (BPS) of Binjai City and KPP Pratama Kota Binjai. Data were analyzed using multiple linear regression models. The results of the study show that: (1) The amount of tax with holding has a negative effect and not signicant the income of PPh Article 21. (2) Gross Regional Domestic Product (GRDP) has a positive effect and significant on the receipt of PPh Article 21 Agency. (3) The number of Population has a positive effect and significant on the receipt of PPh article 21 Agency. (4) The number of the Work Force has a negative effect and significant on the receipt of PPh Article 21 Agency. (5) The amount of Tax Withholding, Gross Regional Domestc Product (GRDP), The number of population, and the number of the Work Force simultaneously affect on the receipt of PPh Article 21 Agency.
{"title":"ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PPH PASAL 21 BADAN PADAKANTOR PELAYANAN PAJAK PRATAMA BINJAI","authors":"Illal Nurhabibah, Eka Nurmalasari, Widia Astuty","doi":"10.30596/JRAB.V21I1.6756","DOIUrl":"https://doi.org/10.30596/JRAB.V21I1.6756","url":null,"abstract":"The type of data used in this study is secondary data and time series data. This study uses data from the past five years, namely the period 2014-2019 obtained from Badan Pusat Statistik (BPS) of Binjai City and KPP Pratama Kota Binjai. Data were analyzed using multiple linear regression models. The results of the study show that: (1) The amount of tax with holding has a negative effect and not signicant the income of PPh Article 21. (2) Gross Regional Domestic Product (GRDP) has a positive effect and significant on the receipt of PPh Article 21 Agency. (3) The number of Population has a positive effect and significant on the receipt of PPh article 21 Agency. (4) The number of the Work Force has a negative effect and significant on the receipt of PPh Article 21 Agency. (5) The amount of Tax Withholding, Gross Regional Domestc Product (GRDP), The number of population, and the number of the Work Force simultaneously affect on the receipt of PPh Article 21 Agency.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"48 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83657154","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-03-09DOI: 10.30596/JRAB.V21I1.6618
Lidia Tambunan, Bonifasius H. Tambunan
Overall corporate governance relating to the system and discussion of discussions on the company. The agent has a behavior that tends to side with the stakeholders as a principal that benefits the company. If more and more stakeholders are harmed, the company's reputation will become worse and no one will cooperate with the company. The role of the audit committee on the principle of equality is an important role for parties who are in line with the company so that it is fair to all companies so that no one is harmed. The role of the audit committee is based on the principle of responsibility, which plays an important role in running a good / healthy business, not in its own interests.
{"title":"PERAN KOMITE AUDIT DALAM GOOD CORPORATE GOVERNANCE","authors":"Lidia Tambunan, Bonifasius H. Tambunan","doi":"10.30596/JRAB.V21I1.6618","DOIUrl":"https://doi.org/10.30596/JRAB.V21I1.6618","url":null,"abstract":"Overall corporate governance relating to the system and discussion of discussions on the company. The agent has a behavior that tends to side with the stakeholders as a principal that benefits the company. If more and more stakeholders are harmed, the company's reputation will become worse and no one will cooperate with the company. The role of the audit committee on the principle of equality is an important role for parties who are in line with the company so that it is fair to all companies so that no one is harmed. The role of the audit committee is based on the principle of responsibility, which plays an important role in running a good / healthy business, not in its own interests.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80502692","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-03-01DOI: 10.30596/JRAB.V21I1.6531
B. Tambunan
The purpose of this study was to analyze the effect of knowledge of tax regulations, tax services, and tax socialization on taxpayer compliance with sanctions as a moderating variable at the Balige Primary Tax Office. This type of research is causality. The population in this study were individual taxpayers registered at the Balige Primary Tax Office. The sampling method used in this study was nonproability sampling, namely incidental sampling. The type of data used in this study is primary data. The analytical method used is multiple linear regression analysis and interaction test. The results of this study indicate that the knowledge of tax regulations, tax services, and tax socialization simultaneously has a significant effect on taxpayer compliance. Knowledge of tax regulations has a positive and significant effect on taxpayer compliance. Tax services have a positive and significant effect on taxpayer compliance. Tax socialization has a negative effect on taxpayer compliance
{"title":"PELAYANAN PERPAJAKAN, DAN SOSIALISASI PERPAJAKAN, TERHADAP KEPATUHAN WAJIB PAJAK","authors":"B. Tambunan","doi":"10.30596/JRAB.V21I1.6531","DOIUrl":"https://doi.org/10.30596/JRAB.V21I1.6531","url":null,"abstract":"The purpose of this study was to analyze the effect of knowledge of tax regulations, tax services, and tax socialization on taxpayer compliance with sanctions as a moderating variable at the Balige Primary Tax Office. This type of research is causality. The population in this study were individual taxpayers registered at the Balige Primary Tax Office. The sampling method used in this study was nonproability sampling, namely incidental sampling. The type of data used in this study is primary data. The analytical method used is multiple linear regression analysis and interaction test. The results of this study indicate that the knowledge of tax regulations, tax services, and tax socialization simultaneously has a significant effect on taxpayer compliance. Knowledge of tax regulations has a positive and significant effect on taxpayer compliance. Tax services have a positive and significant effect on taxpayer compliance. Tax socialization has a negative effect on taxpayer compliance","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83474928","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-03-01DOI: 10.30596/JRAB.V21I1.6530
Rezki Zurriah
This study aims to examine the effect of free cash flow on firm value in basic industrial and chemical sector companies listed on the Indonesian stock exchange from 2016 to 2018. Sampling using the purposive sampling method, obtained 22 sample companies with a total observation of 66 units of analysis. Secondary data collection method with documentation study technique in the form of annual financial reports which are published on the website www.idx.co.id. The data analysis method in this study is simple linear regression where the results show that free cash flow has a positive and significant effect on firm value.
{"title":"PENGARUH FREE CASH FLOW TERHADAP NILAI PERUSAHAAN","authors":"Rezki Zurriah","doi":"10.30596/JRAB.V21I1.6530","DOIUrl":"https://doi.org/10.30596/JRAB.V21I1.6530","url":null,"abstract":"This study aims to examine the effect of free cash flow on firm value in basic industrial and chemical sector companies listed on the Indonesian stock exchange from 2016 to 2018. Sampling using the purposive sampling method, obtained 22 sample companies with a total observation of 66 units of analysis. Secondary data collection method with documentation study technique in the form of annual financial reports which are published on the website www.idx.co.id. The data analysis method in this study is simple linear regression where the results show that free cash flow has a positive and significant effect on firm value.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"361 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80245221","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-03-01DOI: 10.30596/JRAB.V21I1.6529
S. Tiara, R. Rukmini
This study aims to determine the full costing method which is used as a means of determining production costs in determining the rental price of PT. Bintang Hock Lie Advertising is suitable to be applied with Opt i mal. This type of research is a comparative descriptive study. This study uses Secondary Data, namely the Billboard Production Cost Report 2018 at PT. Bintang Hock Lie Advertising Medan Branch. Data collection techniques in this study used observation techniques, library research techniques, and documentation techniques. The results of this study indicate that PT. Bintang Hock Lie Advertising Medan Branch is still not optimal in applying the Full Costing Method. This is because the company does not calculate fixed assets as depreciation expense which is an element of Fixed Factory Overhead Costs in the Cost of Production Costs. Then there is a difference in the rental price of Rp. 4,733,000, - from the calculation of the researcher according to the theory of Rp. 318,336,100, - and from the calculation of the Company, which is Rp. 313,603,100.
本研究旨在确定在确定PT租赁价格时，作为确定生产成本的一种手段的全成本法，Bintang Hock Lie Advertising适用于Opt i mal，这类研究属于比较描述性研究。本研究使用二手数据，即PT. Bintang Hock Lie广告棉兰分公司的《2018广告牌制作成本报告》。本研究的数据收集技术采用了观察技术、图书馆研究技术和文献技术。本研究结果显示，宾堂福烈广告棉兰分公司在采用完全成本核算法时仍不是最优的。这是因为公司没有将固定资产作为折旧费计算，而折旧费是生产成本中固定制造费用的一个组成部分。然后是Rp. 4,733,000的租金价格的差异，-从研究人员根据Rp. 318,336,100的理论计算，-从公司的计算，这是Rp. 313,603,100。
{"title":"PENERAPAN METODE FULL COSTING SEBAGAI ALAT PENENTUAN BIAYA PRODUKSI DALAM PENETAPAN HARGA SEWA","authors":"S. Tiara, R. Rukmini","doi":"10.30596/JRAB.V21I1.6529","DOIUrl":"https://doi.org/10.30596/JRAB.V21I1.6529","url":null,"abstract":"This study aims to determine the full costing method which is used as a means of determining production costs in determining the rental price of PT. Bintang Hock Lie Advertising is suitable to be applied with Opt i mal. This type of research is a comparative descriptive study. This study uses Secondary Data, namely the Billboard Production Cost Report 2018 at PT. Bintang Hock Lie Advertising Medan Branch. Data collection techniques in this study used observation techniques, library research techniques, and documentation techniques. The results of this study indicate that PT. Bintang Hock Lie Advertising Medan Branch is still not optimal in applying the Full Costing Method. This is because the company does not calculate fixed assets as depreciation expense which is an element of Fixed Factory Overhead Costs in the Cost of Production Costs. Then there is a difference in the rental price of Rp. 4,733,000, - from the calculation of the researcher according to the theory of Rp. 318,336,100, - and from the calculation of the Company, which is Rp. 313,603,100.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"87 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81376871","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-03-01DOI: 10.30596/JRAB.V21I1.6521
Sriwardany Sriwardany, Ratna Sari Dewi
Auditor switch can be implemented mandatory and voluntary. The phenomenon of the voluntary auditor switch is an interesting thing to study. This study aims to analyze the determinants of financial distress, audit delay and auditor opinion on voluntary auditor switches in companies listed on the Indonesia Stock Exchange. This study used secondary data from 31 research samples that were determined purposively. The data is interpreted descriptively and then analyzed using logistic regression with the help of SPSS 23 software. The results of the analysis show that all independent variables do not have a significant effect on voluntary auditor switches in companies listed on the Indonesia Stock Exchange. The influence of these variables is the same, both as a whole and partially on the voluntary auditor switch..
{"title":"ANALISIS FINANCIAL DISTRESS, AUDIT DELAY DAN OPINI AUDIT TERHADAP VOLUNTARY AUDITOR SWITCHING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Sriwardany Sriwardany, Ratna Sari Dewi","doi":"10.30596/JRAB.V21I1.6521","DOIUrl":"https://doi.org/10.30596/JRAB.V21I1.6521","url":null,"abstract":"Auditor switch can be implemented mandatory and voluntary. The phenomenon of the voluntary auditor switch is an interesting thing to study. This study aims to analyze the determinants of financial distress, audit delay and auditor opinion on voluntary auditor switches in companies listed on the Indonesia Stock Exchange. This study used secondary data from 31 research samples that were determined purposively. The data is interpreted descriptively and then analyzed using logistic regression with the help of SPSS 23 software. The results of the analysis show that all independent variables do not have a significant effect on voluntary auditor switches in companies listed on the Indonesia Stock Exchange. The influence of these variables is the same, both as a whole and partially on the voluntary auditor switch..","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"129 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83735244","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-03-01DOI: 10.30596/JRAB.V21I1.6520
Munawaroh Munawaroh, Murni Dahlena Nst, Dewi Andriyani
This research aims to determine the effect of the type of financing, inflation and the Bi rate on Non-Performing Financing in Islamic commercial banks in Indonesia. In this study used a Quantitative approach. The population in this study is all sharia public banks in Indonesia. The eligible samples in the study were 14 companies. The results of this study show that partially this type of financing has a significant negative effect on non-performing financing at Sharia Commercial Bank in Indonesia while inflation and Bi rate negatively affect non performing financing at Sharia Commercial Bank in Indonesia. Simultaneously the type of inflation financing and Bi rate has a significant effect on non performing financing at Sharia Commercial Bank in Indonesia which is 31.4% while the remaining 68.6% is explained by other variables outside this study.
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI NON PERFORMING FINANCING BANK UMUM SYARIAH DI INDONESIA","authors":"Munawaroh Munawaroh, Murni Dahlena Nst, Dewi Andriyani","doi":"10.30596/JRAB.V21I1.6520","DOIUrl":"https://doi.org/10.30596/JRAB.V21I1.6520","url":null,"abstract":"This research aims to determine the effect of the type of financing, inflation and the Bi rate on Non-Performing Financing in Islamic commercial banks in Indonesia. In this study used a Quantitative approach. The population in this study is all sharia public banks in Indonesia. The eligible samples in the study were 14 companies. The results of this study show that partially this type of financing has a significant negative effect on non-performing financing at Sharia Commercial Bank in Indonesia while inflation and Bi rate negatively affect non performing financing at Sharia Commercial Bank in Indonesia. Simultaneously the type of inflation financing and Bi rate has a significant effect on non performing financing at Sharia Commercial Bank in Indonesia which is 31.4% while the remaining 68.6% is explained by other variables outside this study.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"91 8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77285723","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-03-01DOI: 10.30596/JRAB.V21I1.6519
Muhammad Shareza Hafiz, S. Wahyuni
The purpose of this study is to identify and analyze the readiness of household budgeting and its factors for the impact of the Covid-19 pandemic in Indonesia. This research was conducted by a qualitative approach to phenomenological studies. The population of this study is a household in Indonesia which is selected using purposive sampling with judgment sampling method. The number of informants in this study were 8 informants with educational backgrounds from junior high school to master degree. The data analysis tool used was Manual Thematic Analysis using Interview Transcription. The results of this study are that there are differences in budgeting readiness during the Covid-19 pandemic and the majority of informants tend to be unprepared with household budgeting for the impact of Covid-19 in Indonesia and the factors consist of economic, education, and experience factor.
本研究的目的是确定和分析家庭预算准备情况及其因素对印度尼西亚Covid-19大流行的影响。本研究采用现象学研究的定性方法进行。本研究的人口为印度尼西亚的一个家庭，采用目的性抽样和判断抽样的方法进行选择。本研究的举报人为8名，学历从初中到硕士。使用的数据分析工具是Manual Thematic analysis using Interview Transcription。本研究的结果是，在2019冠状病毒病大流行期间，预算准备情况存在差异，大多数被调查者往往没有准备好应对2019冠状病毒病在印度尼西亚的影响的家庭预算，这些因素包括经济、教育和经验因素。
{"title":"ANALISIS KESIAPAN PENGANGGARAN HOUSEHOLD ATAS DAMPAK PANDEMI COVID-19 DI INDONESIA","authors":"Muhammad Shareza Hafiz, S. Wahyuni","doi":"10.30596/JRAB.V21I1.6519","DOIUrl":"https://doi.org/10.30596/JRAB.V21I1.6519","url":null,"abstract":"The purpose of this study is to identify and analyze the readiness of household budgeting and its factors for the impact of the Covid-19 pandemic in Indonesia. This research was conducted by a qualitative approach to phenomenological studies. The population of this study is a household in Indonesia which is selected using purposive sampling with judgment sampling method. The number of informants in this study were 8 informants with educational backgrounds from junior high school to master degree. The data analysis tool used was Manual Thematic Analysis using Interview Transcription. The results of this study are that there are differences in budgeting readiness during the Covid-19 pandemic and the majority of informants tend to be unprepared with household budgeting for the impact of Covid-19 in Indonesia and the factors consist of economic, education, and experience factor.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79771675","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-02-15DOI: 10.30596/JRAB.V21I1.6394
Debbi Chyntia Ovami, Yuni Shara
The purpose of this study was to examine the effect of taxes, foreign ownership and bonus mechanism for transfer pricing decisions in the plantation sector listed on the IDX in 2016-2018. This sample obtained by purposive sampling method using several criteria in order to obtain a sample of 12 companies. Collection Technique the data in this study using documentation techniques. Data analysis technique used is multiple linear regression. The results showed that tax has a positive and insignificant effect on transfer pricing decisions, foreign ownership has a negative effect and significant to the transfer pricing decision, and the bonus mechanism has a positive and significant effect on decisions transfer pricing. And simultaneously tax, foreign ownership, and the bonus mechanism has a significant effect on transfer pricing decisions
{"title":"ANALISIS DETERMINAN KEPUTUSAN TRANSFER PRICING PADA BURSA EFEK INDONESIA","authors":"Debbi Chyntia Ovami, Yuni Shara","doi":"10.30596/JRAB.V21I1.6394","DOIUrl":"https://doi.org/10.30596/JRAB.V21I1.6394","url":null,"abstract":"The purpose of this study was to examine the effect of taxes, foreign ownership and bonus mechanism for transfer pricing decisions in the plantation sector listed on the IDX in 2016-2018. This sample obtained by purposive sampling method using several criteria in order to obtain a sample of 12 companies. Collection Technique the data in this study using documentation techniques. Data analysis technique used is multiple linear regression. The results showed that tax has a positive and insignificant effect on transfer pricing decisions, foreign ownership has a negative effect and significant to the transfer pricing decision, and the bonus mechanism has a positive and significant effect on decisions transfer pricing. And simultaneously tax, foreign ownership, and the bonus mechanism has a significant effect on transfer pricing decisions","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"229 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73162706","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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