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All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Riset Akuntansi Politala International Journal of Digital Entrepreneurship and Business (IDEB) Journal of Islamic Economics, Management, and Business (JIEMB)
Yaramah, Wati
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Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENGARUH PROFITABILITAS, TUNNELING INCENTIVE, MEKANISME BONUS, DAN INTANGIBLE ASET TERHADAP TRANSFER PRICING DENGAN TAX MINIMIZATION SEBAGAI VARIABEL MODERASI Yaramah, Wati; Abbas, Dirvi Surya; Wibowo, Maharani Nur Restu; Setiawan, Miyah Maulidah; Lindeawati, Putri
Jurnal Riset Akuntansi Politala Vol 8 No 1 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i1.446

Abstract

The purpose of this study is to determine the effect of profitability, tunneling incentives, bonus mechanisms, and intangible assets on transfer pricing with taxnminimization as a moderating variable in Consumer Non-Cyclicals sub-sectormcompanies listed on the Indonesia Stock Exchange (IDX). The research time periodnused was 5 years, namely the period 2018 – 2022. The sampling technique used purposive sampling technique. Based on predetermined criteria obtained 9 companies. The type of data used is secondary data obtained from the IndonesianStock Exchange website. The analytical method used is panel data regression analysis. The results of the study show that the bonus and intangible asset mechanisms have an effect on transfer pricing. Tax minimization is able to moderate the effect of inventive tunneling on transfer pricing, but cannot moderate the effect of profitability, bonus mechanisms, and intangible assets. Profitability, bonus mechanisms and intangible assets together have an influence on transfer pricing.
bahasa inggris Yaramah, Wati; Fitri Dianingsih, Ayu
International Journal of Digital Entrepreneurship and Business Vol 5 No 2 (2024): International Journal of Digital Entrepreneurship and Business (IDEB)
Publisher : Universitas Jakarta Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52238/ideb.v6i1.279

Abstract

This study aims to examine the effects of Audit Committee Tenure, Audit Committee Meeting, Institutional Ownership, and Company Age on Earnings Management in industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research employed a quantitative approach using multiple linear regression analysis with EViews 12 software. Data were collected from 20 industrial companies selected through purposive sampling, and the dependent variable, earnings management, was measured using the Modified Jones Model as a proxy for discretionary accruals. The results indicate that Company Age has a negative and significant effect on earnings management, while Audit Committee Tenure, Audit Committee Meeting, and Institutional Ownership have no significant impact. These findings suggest that older companies tend to have lower tendencies to engage in earnings management practices. The implications highlight the importance of corporate governance effectiveness and the role of company maturity in shaping the integrity of financial reporting. For regulators, auditors, and management, the study provides insights to enhance oversight mechanisms, strengthen financial transparency, and promote ethical governance practices. Keywords: Earnings Management, Audit Committee Tenure, Audit Committee Meeting, Institutional Ownership, Company Age.
Factors of Affecting Tax Avoidance in The Property and Real Estate Sector 2017-2020 Yaramah, Wati; Nazila, Nur Alvisyahri
EAJ (Economic and Accounting Journal) Vol. 5 No. 1 (2022): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i1.y2022.p26-44

Abstract

Tax avoidance is a legal strategy used by taxpayers to decrease their tax liabilities, safely and without violating tax laws. But the reality is that many taxpayers deviate from the rules to carry out this tax avoidance. The goal of the research is to gather empirical evidence on tax avoidance profitability, leverage, capital intensity, and institutional ownership. The population in this study is a real &estate property sector company listed on the Indonesia Stock Exchange for 2017 - 2020. The sample selection technique uses purposive sampling and obtained by 9 companies with a time of 4 years so that 36 samples were observed. The data analysis model in this study is regression of panel data using Eviews Software 11.0. The results showed that profitability, leverage, capital intesity and institutional ownership had simultaneous influences on tax avoidance. Studies indicate institutional ownership has a negative and significant impact on tax avoidance. Capital intensity has a positive impact on tax avoidance, while profitability and leverage have no effect on tax avoidance.
Islamic ethical perspective on capital structure, profitability, and firm value: evidence from Indonesia’s healthcare sector Yaramah, Wati; Rahmahwati, Dewi
Journal of Islamic Economics Management and Business (JIEMB) Vol. 7 No. 2 (2025)
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2025.7.2.28814

Abstract

This study investigates the influence of capital structure, profitability, and firm size on firm value, with dividend policy as a moderating variable, viewed from an Islamic ethical perspective. Using panel data from healthcare companies listed on the Indonesia Stock Exchange during 2019–2023, the research applies multiple regression analysis to examine how financial and ethical dimensions interact in determining corporate value. The results show that capital structure and profitability have a negative and significant effect on firm value, while firm size does not have a significant influence. Dividend policy strengthens the relationship between capital structure and firm value but fails to moderate the effects of profitability and firm size. These findings highlight that excessive leverage and inefficient profit utilization reduce market valuation, whereas transparent dividend distribution enhances investor trust. From the Islamic perspective, these outcomes reflect the ethical principles of ʿadl (justice), amānah (trustworthiness), and ḥikmah (prudence) in managing financial decisions. The study contributes to the integration of ethical considerations into signaling theory and provides practical guidance for corporate managers and policymakers to design balanced financial strategies aligned with Islamic moral accountability.
Co-Authors Abbas, Dirvi Surya Fitri Dianingsih, Ayu Lindeawati, Putri Nazila, Nur Alvisyahri Rahmahwati, Dewi Setiawan, Miyah Maulidah Wibowo, Maharani Nur Restu