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All Journal Akuisisi : Jurnal Akuntansi Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi
Excel, Alexander
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Financial Constraint dan Sensitivitas Pembiayaan Eksternal Terhadap Aliran Kas Excel, Alexander; Kuang, Tan Ming
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1207

Abstract

Based on the pecking order theory, companies prefer internal funding sources over external (debt and equity) due to information asymmetry problems (d.k.l., financial constraints). However, this theory does not anticipate that external financing components may respond differently to cash flows. This research replicates a study conducted by Park (2019) to examine the influence of cash flow on external funding components and the sensitivity of external funding to cash flow which is moderated by financial constraints in the Indonesian context. This research is a quantitative study that observed 978 financial data of public companies in Indonesia during 2016-2019 and analyzed using ordinary least squares. This research finds that cash flow is negatively related to external funding, except for long-term debt and equity, the substitution between internal funding and debt is carried out using short-term debt, and the sensitivity of external funding to cash flow is stronger for companies with funding without constraints. This research concludes that the agency problem is not the sole factor in determining funding decisions for future study companies to expand the observation year and use other financial constraint criteria such as bonds and commercial paper ratings.
Pengaruh Transfer Pricing dan Profitabilitas terhadap Penghindaran Pajak Perusahaan Publik Sektor Pertambangan di Indonesia Christy, Lovena; Julianetta, Vennecia; Excel, Alexander; Tantya, Fiorin; Kristiana, Stefanie; Salsalina, Ita
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 1 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (712.507 KB) | DOI: 10.56870/ambitek.v2i1.37

Abstract

This study was conducted to examine the effect of transfer pricing and profitability on tax avoidance. The independent variables used are transfer pricing and profitability. While the dependent variable is tax avoidance as measured by using the effective tax rate (ETR). The population in this study are all mining companies in the energy and raw material sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period. Determination of the sample using purposive sampling method and obtained a sample of 140 companies. The results of the study indicate that transfer pricing has a significant negative effect on tax avoidance. While profitability has a positive effect on tax avoidance
Co-Authors Christy, Lovena Ita Salsalina Lingga Julianetta, Vennecia Kristiana, Stefanie Tan Ming Kuang Tantya, Fiorin