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Journal : Jurnal Riset Akuntansi dan Bisnis

Analisis Determinan Keputusan Transfer Pricing pada Bursa Efek Indonesia Debbi Chyntia Ovami; Yuni Shara
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i1.6394

Abstract

The purpose of this study was to examine the effect of taxes, foreign ownership and bonus mechanism for transfer pricing decisions in the plantation sector listed on the IDX in 2016-2018. This sample obtained by purposive sampling method using several criteria in order to obtain a sample of 12 companies. Collection Technique the data in this study using documentation techniques. Data analysis technique used is multiple linear regression. The results showed that tax has a positive and insignificant effect on transfer pricing decisions, foreign ownership has a negative effect and significant to the transfer pricing decision, and the bonus mechanism has a positive and significant effect on decisions transfer pricing. And simultaneously tax, foreign ownership, and the bonus mechanism has a significant effect on transfer pricing decisions
Anteseden Penghimpunan Dana Pihak Ketiga Bank Syariah Di Indonesia Ratna Sari Dewi; Yuni Shara
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i1.6395

Abstract

This study aims to determine the Antecedents of Third Party Funds Collection for Islamic Commercial Banks in Indonesia. This study amounted to 34 Islamic Public Bodies and Sharia Business Units in Indonesia for the period 2015-2018. The sampling technique in this study was purposive sampling. The data analysis technique used multiple linear regression. The results showed that partially the profit sharing and inflation positively and significantly affect third-party funds. The BI interest rate variable has a positive but insignificant effect on third party funds. The variable number of offices has a negative and insignificant effect. Profit-sharing variables, interest rates, inflation, and the number of offices simultaneously significantly affect third-party funds (TPF) of Islamic Commercial Banks in Indonesia.