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All Journal Equilibrium Jurnal Akuntansi dan Pajak Indonesian Journal of Strategic Management Empowerment : Jurnal Pengabdian Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) Sketsa Bisnis JIKA: Jurnal Ilmu Keuangan dan Perbankan Indonesian Journal Of Business And Economics PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Community Engagement and Emergence Journal (CEEJ) Global Financial Accounting Journal Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat jurnal syntax admiration Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Locus Penelitian dan Pengabdian Jurnal Manajemen dan Kewirausahaan Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Journal of Entrepreneurship and Community Innovations Inaba of Community Services Journal Jurnal Riset Pendidikan Multidisiplin dan Pengabdian Kepada Masyarakat Journal Socio Humanities Review
Herma Wiharno
Universitas Kuningan
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Journal : Journal Socio Humanities Review

 1 
The influence of taxes, company size, foreign ownership and bonus mechanisms on transfer pricing (empirical study on mining sector companies listed on the Indonesian Stock Exchange in 2017-2021) Nurmalasari , Erni; Wiharno, Herma; Dwi Martika, Lia
Journal Socio Humanities Review Vol 3 No 2 (2023): VOLUME 3 NUMBER 2 SEPTEMBER 2023
Publisher : Lembaga Penelitian Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jshr.v3i2.9494

Abstract

This study aims to understand, analyze and obtain empirical evidence that can explain the effect of taxes, firm size, foreign ownership and bonus mechanism on transfer pricing. The research method used in this research is descriptive method and verification method. The population in this study is the mining sector companies listed on the Indonesian stock exchange (IDX) in 2017 – 2021. A sample obtained by using a sampling quota of 35 companies or 175 financial report data. The analytical technique used in this study is logistic regression analysis using SPSS 20. The research results show that taxes, company size, foreign ownership, and bonus mechanisms simultaneously affect transfers pricing. test results partially show that the tax, company size, foreign ownership, and bonus mechanisms have a significant positive effect on transfer pricing.
The Influence of Free Cash Flow, Profit Stability, Level of Asset Expansion, Leverage, and Company Funding Requirements on Dividend Policy Patonah, Dedeh Siti; Wiharno, Herma; Nurhandika, Arief
Journal Socio Humanities Review Vol 3 No 2 (2023): VOLUME 3 NUMBER 2 SEPTEMBER 2023
Publisher : Lembaga Penelitian Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of free , earnings stability, level of asset expansion, , and the company's funding requirements on dividend policy partially and simultaneously empirical studies on industrial sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2017 period 2021. The data used is secondary data obtained using non- participating observation techniques. The method used in this research is descriptive and verification method with a quantitative approach. Samples were taken using quota sampling, and 26 companies were obtained. The analysis technique used is panel data regression analysis. Data processing uses the eviews 9.0 program. This study uses the variables free , earnings stability which is proxied by SM, the level of expansion of assets which is proxied by GROWTH, is proxied by DER, and the company's funding requirements are proxied by CR. The results shows that simultaneously free , the stability of company earnings, the level of expansion of assets, , and the company's funding requirements have a significant positive effect on dividends policy. Partially, free  has a significant positive effect on dividends policies, earnings stability has a significant positive effect on dividend policy, the level of asset expansion has no significant negative effect on dividend policy, has no significant negative effect on dividends policies, and the company's funds requirements have a significant positive effect on dividends policy. From this study, the adjusted R-square value was 0.2244693, which means that 22.45% of the change in the dependent variables can be explained by the determining variables in the model, while the remaining 77.55% is influenced by other variables studied.
Co-Authors Abd. Rasyid Syamsuri Alin Alinda Amanah, Anisa Dwi Amir Hamzah Amir Hamzah Anggraeni, Dina Mariana Arief Surya Lesmana Ayus ahmad Yusuf Chintia Fitriani Dadan Nugraha Dadang Suhendar Dede Djuniardi Dede Sri Rahayu Dwi Martika, Lia Endriana Widhaningayu Enung Nurhayati Enung Nurhayati, Enung Erlan Darmawan Fahmi Yusuf Faudilah, Lela Guntira, Yeyen Hadi, Didi Hidayatulloh, Syahrul ISMAIL, AGUS YADI Ita Novita Kiswara Rahmantya , Yanneri Elfa Komarudin, Munir Nur Lia Dwi Martika Lili Karmela Fitriani Mafaz, Mihra Fauzia Marhamah, Fitri Menara, Sekar Amalia Munir Nur Komarudin Nugraha, Mr. Nurfatimah, Siti Nuke Nurhandika, Arief Nurmalasari , Erni Odang Supriatna Oktaviatin, Nur Laeli Patonah, Dedeh Siti Purnama, Dendi Rahma, Anneu Cania Rahmantya, Yanneri Elfa Kiswara Regina Yusticia Firdaus Reza Hibar Pangestu Septiani, Tia Sri Rahayu Suhendar, Dadang Supartono, Toto Supriatna, Odang Syarifudin, Syahrul Teti Rahmawati Tia Septiani Tina Hartati Saputri Wahyu Aditya Wildayani, Wila Yasir Maulana Yeyen Suryani