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All Journal Binus Business Review KEUNIS Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT JMM (Jurnal Masyarakat Mandiri) AKURASI: Jurnal Riset Akuntansi dan Keuangan JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Pajak dan Keuangan Negara (PKN) BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Business, Law, and Education Akurasi Indonesian Journal of Accounting and Governance
Nurdiniah, Dade
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Journal : Akurasi

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Pengaruh transfer pricing dan capital intensity terhadap tax avoidance dengan leverage sebagai variabel moderasi Pamungkas, Muhammad Refa; Nurdiniah, Dade
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1686

Abstract

This research aims to determine the effect of transfer pricing and capital intensity on tax avoidance with leverage as moderating variable on company in companies listed on the Indonesia Stock Exchange for the 2022-2024 periode. The sampling technique used purposive sampling and obtained 22 companies. This research used quantitative and analitycal method in this research uses multiple regression analysis and moderated regression analysis. The result of research tested using application Statistic Package The Social Science (SPSS26). The result of this study show that : transfer pricing has no effect on tax avoidance, capital intensity has effect on tax avoidance, leverage is able to moderate the influence of transfer pricing on tax avoidance, leverage is not able to moderate the influence of capital intensity on tax avoidance. Public interest statements This research can provide benefits for companies, regulators, and academics in understanding and managing tax avoidance practices, transfer pricing, capital intensity, and leverage. As well as an encouragement for business practices to be more responsible and also compliant in terms of taxation.
Analysis of the influence of environmental performance and environmental costs on financial performance: The role of corporate social responsibility (CSR) as a moderating variable Nurdiniah, Dade; Meita, Iren; Lestari, Bunga
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1515

Abstract

This study aims to analyze corporate social responsibility (CSR) in moderating the effect of environmental performance and environmental costs on financial performance in manufacturing companies that are members of the Company Performance Rating Assessment Program (PROPER). This study uses secondary data from the annual financial reports of companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The analysis techniques used include multiple linear regression tests and Moderated Regression Analysis (MRA) tests. Samples were obtained using the purposive sampling method and resulted in 156 observations. The results of the study indicate that environmental performance has an effect on financial performance, while environmental costs have a negative impact on financial performance. CSR as a moderating variable is able to strengthen the effect of environmental performance on financial performance, but cannot strengthen the effect of environmental costs on financial performance.
Co-Authors Agus Munandar Ferisanti, Ferisanti Fitriani, Siti Rahmah Haryanto Haryanto Iren Meita, Iren Kamila, Nurul Kharisma Sofi Febiana LESTARI, BUNGA Lucia Ari Diyani Muhammad Muhammad Nera Marinda Machdar Pamungkas, Muhammad Refa Putra, Rangga Nugraha Putri, Sri Yuli Ayu Rahmawati, Suci Aulia Sari, Afifah Velda Widiawati, Kristiana Wijaya, Indra Zuhair, Muhammad Sayyid