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All Journal BALANCE: Economic, Business, Management and Accounting Journal Media Akuntansi Perpajakan
Rahandri, Daniel
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence Of Gender Diversity, Intellectual Capital, Inventory Turnover And Profitability On Financial Distress Rahandri, Daniel; Surya Abbas, Dirvi; Magdalena, Crhista; Priadini, Dhesty; Silvia Anggraeni, Diva
BALANCE: Economic, Business, Management and Accounting Journal Vol 22 No 2 (2025): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v22i2.24596

Abstract

The purpose of this study was to determine the effect of gender diversity, intellectual capital, inventory turnover and profitability on financial distress in mining sector companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017 – 2021. The population of this study includes all mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. The sampling technique in this study uses a purposive sampling technique. Based on the established criteria, 13 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is logical regression analysis of panel data. The results showed that gender diversity, intellectual capital and inventory turnover had no effect on financial distress. Meanwhile, profitability has a significant negative effect on financial distress, and gender diversity, intellectual capital, inventory turnover and profitability together have an effect on financial distress.
Pengaruh Pajak, Tunneling Incentive, Intangible Asset, Nilai Tukar dan Mekanisme Bonus Terhadap Transfer Pricing AR, Khorida; Siregar, Indra Gunawan; Rahandri, Daniel; Rohmansyah, Budi; Maulidah, Miyah
Media Akuntansi Perpajakan Vol 10, No 2 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i2.9050

Abstract

The purpose of this study is to determine the effect of taxes, tunneling incentives, intangible assets, exchange rates, and bonus mechanisms on transfer pricing of companies listed on the Indonesia Stock Exchange in 2020-2024. This study uses a quantitative approach using secondary data, namely company financial reports. The sample for this study was obtained using a purposive sampling method with sample selection using certain criteria and obtained 10 companies. The analytical method used in this study is panel data regression using eviews 12. The results of this study indicate that taxes affect transfer pricing, while tunneling incentives, intangible assets, exchange rates, and bonus mechanisms do not.
Co-Authors Abbas, Dirvi Surya Ar, Khorida Magdalena, Crhista Maulidah, Miyah Priadini, Dhesty Rohmansyah, Budi Silvia Anggraeni, Diva Siregar, Indra Gunawan