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All Journal Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) The Indonesian Journal of Accounting Research JURNAL RISET AKUNTANSI TIRTAYASA Journal of Social Science Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Applied Business, Taxation and Economics Reseach Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Social Science
Lestari, Tri
A Lecturer From Departement Of Accounting, Faculty Of Economic And Business, Universitas Sultan Ageng Tirtayasa
Religion Humanities Chemistry Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences Other

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CSR DISCLOSURE AND COST OF CAPITAL : THE MEDIATING ROLE OF EARNINGS QUALITY Chaerunnisa .; Tri Lestari; Windu Mulyasari
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 2 (2021): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.584 KB) | DOI: 10.25105/jipak.v16i2.9152

Abstract

This study aims to analyze the effect of CSR disclosure on the cost of capital with earnings quality as mediating variable. CSR disclosure was measured by Global Reporting Initiative (GRI) Standards. The cost of capital was measured by the cost of equity and the cost of debt. Meanwhile, earnings quality was measured by absolute abnormal accruals. The population of this research is mining companies listed on the Indonesia Stock Exchange period 2017-2019. Based on the purposive sampling method, the samples chosen are 32 companies with a total sample of 96 data. This study used multiple linear regression analysis using SPSS 25 version software and path analysis using the Sobel online calculator. This study showed that CSR disclosure has a direct negative effect on the cost of equity but does not affect the cost of debt. Firms with better CSR disclosure have better earnings quality. Earnings quality does not affect both costs of capital proxies. Earnings quality does not have a mediating role in the effect of CSR disclosure on both costs of capital proxies.
The Effect of Leverage, Firm Size, Profitability and Political Connections on Income Smoothing Windy Angraeni; Elvin Bastian; Tri Lestari
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 6 (2022): August 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i6.93

Abstract

This study aims to determine the effect of leverage, firm size, profitability and political connections on income smoothing with firm value as a moderating variable. The approach used in this research is a quantitative approach. The data in this study are secondary data and data obtained from the site www.idx.go.id and company performance reports. The sampling technique used was purposive sampling technique with a total sample of 90 observation data from manufacturing companies in the consumer goods industry sector in 2016-2020. The data analysis technique uses multiple linear regression analysis using SPSS version 23 program. The results of this study indicate that the Leverage variable has no effect on income smoothing, while Company Size, Profitability and Political Connections affect income smoothing. For the moderating variable, firm value is proven to be able to moderate Leverage and Profitability, and not able to moderate the variables of Firm Size and Political Connections.
Transfer Pricing Policy: The Role of Taxes, Incentive Tunneling and Bonus Mechanism Elfaumi Farkhah Elfa; Agus Ismaya Hasanudin; Tri Lestari Lestari
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 6 (2022): August 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i6.101

Abstract

This study aims to determine and examine the effect of taxes, tunneling incentive, and bonus mechanism for transfer pricing indications. The approach used in research is a quantitive approach. The population in this study uses registered manufacturing companies on the Indonesia Stock Exchange in 2016-2020. The number of samples in this research used after going through purposive sampling technique as many as 14 companies for 5 year. The data in this study are secondary data and data obtained from the site www.idx.go.id and company performance reports. The analytical method used in this study is multiple linier regression analysis with using SPSS Statistics 25 software in data processing starting from descriptive statistical tests to hypothesis testing. The results showed that the tax have an effect on indications of transfer pricing. And tunneling incentives have an effect on indications of transfer pricing. Meanwhile the variable bonus mechanism has no effect on transfer pricing indications.
The Influence of Profitability and Liquidity on Company Value with Capital Structure as Moderating Variables Agus Ismaya Hasanudin; Risma Nindya Primawresti; Tri Lestari
Journal of Social Science Vol. 3 No. 2 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (727.142 KB) | DOI: 10.46799/jss.v3i2.317

Abstract

This study aims to examine the effect of profitability and liquidity on company value with capital structure as a moderating variable. Company value is essential to know because it reflects growth and performance. The object of this research is pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2015-2019. because the 2015-2035 National Industrial Development Master Plan states the pharmaceutical and pharmaceutical ingredients industry is one of the mainstay manufacturing sectors that get development priority because it plays a significant role as the main driver of the national economy. This quantitative research is included in associative research to obtain information about the influence or relationship between two or more variables. The results of study shows that one company that has just been listed on the IDX from 2018 so that it becomes a deduction in the sample used.
Co-Authors Abdul Rohman Agiel Ciptian Chaerunnisa . Dharmayanti, Nela Elfaumi Farkhah Elfa Elvin Bastian Ewing Yuvisa Ibrani Hasanudin, Agus Ismaya Mulyasari, Windu Nuriyatul Hidayah Pertamy, Ratu Ajeng Fahmiaty Ramdhani, Dadan Risma Nindya Primawresti Tomomi Takada Vardjani, Nonik Windy Angraeni Wiyantoro, Lili Sugeng zaki baridwan