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All Journal Jurnal Ekonomi GEMA EKONOMI Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Bakti Masyarakat Indonesia PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat Jurnal Paradigma Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Sustainable Community Service International Journal of Application on Economics and Business
Sufiyati, Sufiyati
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Journal : GEMA EKONOMI

 1 
Faktor yang Mempengaruhi Kualitas Pelaporan Integrated Reporting pada Perusahaan Sektor Keuangan di Indonesia Alexandra, Charlie; Sufiyati, Sufiyati
GEMA EKONOMI Vol 12 No 6 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

The integrated report is a complete report that contains the organization’s financial and non-financial information to communicate value to every shareholder. This study aims to examine the sharing factors affecting the quality of integrated reporting on financial companies listed in the Indonesia Stock Exchange during 2020-2022. Using a non-probability sampling technique with a purposive sampling method, 20 companies are obtained as samples or as many as 60 observed data. The data analysis method in this study was multiple linear regression using the SPSS Software version 25. The study found that leverage, as measured by Debt to Equity Ratio, has a significant positive effect, while firm age significantly negatively affects the quality of integrated reporting. Profitability and firm growth have a positive and insignificant effect. The firm size had a negative and insignificant effect on integrated reporting quality. For a better result, further research may explore another variable that influences integrated reporting quality.
Faktor Yang Mempengaruhi Praktik Transfer Pricing Pada Perusahaan Non-Cyclical Yang Terdaftar Di BEI Jihanda, Cannaviero; Sufiyati, Sufiyati
GEMA EKONOMI Vol 12 No 8 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This study aims to determine and analyze the effect of profitability, leverage, tax avoidance, tunneling incentives, and bonus mechanisms on transfer pricing in non-cyclical companies listed on the Bursa Efek Indonesia in the 2019-2021 period. The sampling technique uses purposive sampling in the form of secondary data taken from www.idx.co.id or the company's official website. The number of samples in this study were 39 samples. The data analysis method used is descriptive statistics, classical assumption test, and multiple linear regression analysis using the SPSS (Statistical Package for Social Science) application. The results of the study show that leverage has a negative effect on transfer pricing. This research is expected to provide insights that influence transfer pricing practices in Indonesia
Faktor Yang Mempengaruhi Keputusan Melakukan Transfer Pricing Novilia, Hellen; Sufiyati, Sufiyati
GEMA EKONOMI Vol 12 No 8 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Transfer pricing is one of the factors that affect company profitability, even to state tax revenues. The purpose of this study is to find out how profitability, company size, tunneling incentive, and tax avoidance affect company decisions in carrying out transfer pricing practices. This study uses multiple linear regression methods by utilizing secondary data obtained from financial reports or annual reports. The subjects of this research are non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) based on their 2019-2021 financial reports. The results of this study are that tax avoidance has an effect on transfer pricing practices, while profitability, firm size, and tunneling incentive have no effect on transfer pricing practices
Faktor yang Mempengaruhi Kualitas Pelaporan Integrated Reporting pada Perusahaan Sektor Keuangan di Indonesia Alexandra, Charlie; Sufiyati, Sufiyati
GEMA EKONOMI Vol 12 No 6 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

The integrated report is a complete report that contains the organization’s financial and non-financial information to communicate value to every shareholder. This study aims to examine the sharing factors affecting the quality of integrated reporting on financial companies listed in the Indonesia Stock Exchange during 2020-2022. Using a non-probability sampling technique with a purposive sampling method, 20 companies are obtained as samples or as many as 60 observed data. The data analysis method in this study was multiple linear regression using the SPSS Software version 25. The study found that leverage, as measured by Debt to Equity Ratio, has a significant positive effect, while firm age significantly negatively affects the quality of integrated reporting. Profitability and firm growth have a positive and insignificant effect. The firm size had a negative and insignificant effect on integrated reporting quality. For a better result, further research may explore another variable that influences integrated reporting quality.
Faktor Yang Mempengaruhi Praktik Transfer Pricing Pada Perusahaan Non-Cyclical Yang Terdaftar Di BEI Jihanda, Cannaviero; Sufiyati, Sufiyati
GEMA EKONOMI Vol 12 No 8 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This study aims to determine and analyze the effect of profitability, leverage, tax avoidance, tunneling incentives, and bonus mechanisms on transfer pricing in non-cyclical companies listed on the Bursa Efek Indonesia in the 2019-2021 period. The sampling technique uses purposive sampling in the form of secondary data taken from www.idx.co.id or the company's official website. The number of samples in this study were 39 samples. The data analysis method used is descriptive statistics, classical assumption test, and multiple linear regression analysis using the SPSS (Statistical Package for Social Science) application. The results of the study show that leverage has a negative effect on transfer pricing. This research is expected to provide insights that influence transfer pricing practices in Indonesia
Faktor Yang Mempengaruhi Keputusan Melakukan Transfer Pricing Novilia, Hellen; Sufiyati, Sufiyati
GEMA EKONOMI Vol 12 No 8 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Transfer pricing is one of the factors that affect company profitability, even to state tax revenues. The purpose of this study is to find out how profitability, company size, tunneling incentive, and tax avoidance affect company decisions in carrying out transfer pricing practices. This study uses multiple linear regression methods by utilizing secondary data obtained from financial reports or annual reports. The subjects of this research are non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) based on their 2019-2021 financial reports. The results of this study are that tax avoidance has an effect on transfer pricing practices, while profitability, firm size, and tunneling incentive have no effect on transfer pricing practices
Co-Authors Adhiyudho , Adhityo Krisno Alexandra, Charlie Andrea, Karen Andrea Chandra, Andhika Chang, Michelle Christin, Jesica Elora, Elora Ernestine, Sherina Fiona Fiona, Fiona Goenawan, Melvin Vanwi Gunawan, Chairull Noval Jihanda, Cannaviero Lie, Eric Bryan Merry Susanti Meryna, Meryna Natalia Natalia Ng, Michelle Noreen, Keisha Novilia, Hellen Patrick, Jonathan Sakagita, Marvella Andika Salsabiela, Adinda Shafira Semarjaya, Diwei Lico Sofia Prima Dewi Suroso, Audrey Felicia Winnie, Xaviera Yanah, Fitri Serli