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All Journal Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
Rina Bukit
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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THE EFFECT OF TRANSFER PRICING , SALES GROWTH AND PROFITABILITY ON TAX AVOIDANCE WITH FIRM SIZE AS A MODERATING VARIABLE IN ENERGY SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Melita Manurung; Rina Bukit; Irman Syarif
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 2 (2025): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i2.2923

Abstract

This study aims to analyze the effect of transfer pricing, sales growth and profitability on tax avoidance with the company size pandemic as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange in 2021-2023. This type of research is quantitative which uses secondary data with testing tools in the form of EVIEWS 12, and the sample used was 38 energy sector companies with purposive sampling technique as the sample selection technique. The results of hypothesis testing show that Transfer pricing and sales growth have a positive and significant effect on tax avoidance. Profitability has a negative and significant effect on tax avoidance. Company size significantly moderates the effect of transfer pricing and sales growth on tax avoidance. Company size does not significantly moderate the effect of profitability on tax avoidance.
ANALYSIS OF THE DETERMINANTS OF ENVIRONMENTAL, SOCIAL & GOVERNANCE (ESG) WITH SENSITIVE INDUSTRY AS A MODERATING VARIABLE IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Sunny Angelia Naibaho; Keulana Erwin; Rina Bukit
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4288

Abstract

This study aims to determine the determinants of Environmental, Social & Governance (ESG), with sensitive industry as a moderating variable, in companies listed on the Indonesia Stock Exchange (IDX) from 2022–2024. This research is quantitative which uses secondary data with testing tools in the form of Eviews 12. Sample used was 32 companies which selected with purposive sampling technique. The results indicate that profitability has a positive and significant effect on Environmental, Social & Governance (ESG). Intellectual capital has a negative and significant effect on Environmental, Social & Governance (ESG). Media coverage has a positive and significant effect on Environmental, Social & Governance (ESG). Sensitive industry significantly moderates the effect of profitability on Environmental, Social & Governance (ESG); sensitive industry insignificantly moderates the effect of intellectual capital on Environmental, Social & Governance (ESG) and sensitive industry insignificantly moderates the effect of media coverage on Environmental, Social & Governance (ESG)
ANALYSIS OF FACTORS AFFECTING COMPANY VALUE WITH MANAGERIAL OWNERSHIP AS MODERATING VARIABLES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2012-2015 PERIOD Sriayu Saputri Situmeang; Rina Bukit; Tapi Anda Sari Lubis
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 5 (2023): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i5.1156

Abstract

This study aims to determine the analysis of the factors that influence the value of companies with managerial ownership as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2012-2015 period. This research is a research with a causal associative approach. The method of determining the sample for this study is the proportional stratified random sampling method, namely the population is grouped according to the type of industrial sector. From each of these groups, a number of samples were determined proportionally and selected randomly. The results of the study show that simultaneously the variables Leverage, Profitability, Company Size and Investment Opportunity Set have an effect on Firm Value in manufacturing companies listed on the IDX for the period 2012 – 2014,
THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL ATTITUDE AND LOCUS OF CONTROL ON FINANCIAL BEHAVIOR ON EMPLOYEES AT MNC FINANCE MEDAN Devi Ziwiana Nainggolan; Rina Bukit; Chairul Muluk
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1683

Abstract

The aim of this research is to analyze Financial Behavior among employees at MNC Finance Medan, such as Financial Literacy, Financial Attitude and Locus of Control. The population is all employees of MNC Finance Medan. For this research, the population, as sample, consisted of 150 people. Primary data collection was carried out using a questionnaire measured by Likert scale. Secondary data was obtained from direct observation and books related to this research. The results of the data research show that Financial Literacy, Financial Attitude and Locus of Control simultaneously, have a positive and significant effect on the Financial Behavior of employees at MNC Finance Medan. Through testing the coefficient of determination (R2), the value R=0.795 was obtained, which means that there is a close relationship between Financial Literacy, Financial Attitude and Locus of Control on Financial Behavior among employees at MNC Finance Medan, namely 79.5%. Strengthened by the partial significance test results, it is stated that Financial Literacy, Financial Attitude and Locus of Control have a positive and significant effect on Financial Behavior among the employees at MNC Finance Medan.
Co-Authors Amlys Syahputra Silalahi Ance Marintan Sitohang Aryanti Sariartha Sianipar Chairul Muluk Devi Ziwiana Nainggolan Doli Muhammad Ja’Far Dalimunthe Irman Syarif Keulana Erwin Melita Manurung Sriayu Saputri Situmeang Sunny Angelia Naibaho Tapi Anda Sari Lubis