Article Per Year (5 Year)
p-Index From 2021 - 2026
10.744
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal Ekonomi : Journal of Economic Jurnal Koinonia : Fakultas Filsafat Universitas Advent Indonesia JURNAL RISET AKUNTANSI GOING CONCERN JEA17: Jurnal Ekonomi Akuntansi Prosiding Seminar Nasional INDOCOMPAC Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Bisnis, Manajemen, dan Informatika Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ilmiah Universitas Batanghari Jambi CogITo Smart Journal Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal AKSI (Akuntansi dan Sistem Informasi) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Equilibria Pendidikan : Jurnal Ilmiah Pendidikan Ekonomi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Aktiva : Jurnal Akuntansi dan Investasi ACCRUALS (Accounting Research Journal of Sutaatmadja) JAE (Jurnal Akuntansi dan Ekonomi) JMD: Jurnal Riset Manajemen & Bisnis Dewantara Jurnal Ilmu Manajemen dan Akuntansi Terapan Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Ilmiah Akuntansi Manajemen Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Bilancia : Jurnal Ilmiah Akuntansi Jurnal Mantik JURNAL LENTERA BISNIS JIAI (Jurnal Ilmiah Akuntansi Indonesia) Ekombis: Jurnal Fakultas Ekonomi Performance : Jurnal Bisnis dan Akuntansi Journal of Economics and Business Aseanomics JAZ: Jurnal Akuntansi Unihaz Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi dan Keuangan JURNAL AKUNTANSI Cakrawala Repositori Imwi Journal of Management and Bussines (JOMB) International Journal of Business, Law, and Education Jurnal Pengabdian kepada Masyarakat Akuntansi Bisnis & Manajemen (ABM) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Applied Business and Technology Moneter : Jurnal Keuangan dan Perbankan Innovative: Journal Of Social Science Research Jurnal Ekonomis Benefit : Journal of Bussiness, Economics, and Finance Jurnal Multidisiplin Sahombu Amkop Management Accounting Review (AMAR) Klabat Accounting Review Klabat Journal of Management Media Akuntansi Perpajakan Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Journal of Innovative and Creativity Jurnal Akademi Akuntansi Indonesia Padang Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Jurnal Akuntansi Ulil Albab Jurnal Akuntansi JIMEKA
Francis Hutabarat
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

Published : 122 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Mantik

 1 
The effect of tunneling incentives and taxes on the indication of transfer pricing in LQ-45 companies for the 2019–2021 period Ruth Christy Aritonang; Francis M. Hutabarat
Jurnal Mantik Vol. 7 No. 3 (2023): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i3.4347

Abstract

The aim of this research is to find the effect of tunneling incentives and taxes on indications of carrying out transfer pricing in LQ-45 companies for the 2019–2021 period. Transfer pricing is used as the dependent variable, and tunneling incentives and taxes are used as the dependent variables. The sample of this research is LQ-45 companies indexed on the Indonesia Stock Exchange. There were 40 LQ-45 companies in the 2019–2021 observation year, with purposive sampling used to produce 120 samples under observation. Tunneling incentives were found to have an effect on transfer pricing decisions, while the tax variable had no effect on transfer pricing decisions.
Determinants of stock price and company value viewed from corporate governance, leverage, profitability, EPS Hutabarat, Francis
Jurnal Mantik Vol. 8 No. 1 (2024): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i1.4970

Abstract

For the purpose of this study, the stock price and firm value of banks, as well as factors such as Corporate Governance, Leverage, Profitability, and Earnings Per Share (EPS), which have the potential to influence them, will be investigated. This research makes use of a sample size of fifteen banks, and the secondary data is derived from the financial statements of banking sector businesses that are listed on the infobank15 index throughout the period of 2018-2020. The total sample size here is forty-five. Both descriptive analysis and linear regression, as well as significant tests, are utilized in this work. According to the findings of this research, corporate governance, leverage, profitability, and earnings per share (EPS) each have a considerable impact on stock price and company value, respectively, in a partial and simultaneous manner
Co-Authors Abigail Cantika Nainggolan Adriella Resmita Sunny Pardosi Agnes Zefanya Manalu, Bunga Alessandro Del Piero Riwu Andre Sihombing Andrea Sihotang, Yolanda Andriyani, Jesica Angeline Margaretha Aprilliani Hutajulu Arbino Sinaga Beriana Hotmaria Sinaga Bracha Mannuel Calvin Pebrian Zulkarnaen Caroline, Verawaty Cethy Sinaga Chatherine Marpaung Chelsea Michelle Malau Christian Sihotang Darwin Simanjuntak David Hutajulu Edison Sihotang Matanari Ell Bryan Timothy Ellen Simbolon Elsyeba A. Panjaitan Elzza Emelia Ginting Erlianny, Vivin Evi Agustina Br Perangin-Angin Fani Setianingrum Febri Andrian Lowel Naibaho Febricia Frontalin Kumendong Frischa Sitohang Frischa Sitohang Gerald Christian Tauran Girsang, Laverin Imelda Grace Orlyn Sitompul Gracia Naibaho Hariwibowo Nuryanto, Henokh Harlyn L. Siagian Harman Malau Harman Malau Hartono, Chelsea Aprillia Heddry Purba Herold Moody Manalu Hudson Junifer Malau Hutabarat, Mel Susilawati Hutagaol, Jenifer Hutajulu, Aprilliani Ibrani Saragi James Sylvanus Uly Reke James Sylvanus Ulyreke Jellyra Sihotang Jesica Andriyani Jhon Rinendy Joan Y. Hutapea Joan Yuliana Hutapea Johan Manurung Jojor Marito Jonathan Hutahaean Joseph Andre Sinaga Judith Tagal Gallena Sinaga Kathleen Lowry Sinaga Krista Sinaga Leader Joy Lumbanraja Lenita Waty Leri Santoso Hutasoit Lorina Siregar Sudjiman Loviana Simarmata, Ruth Lubis, Santoso F. Majilang, Deanna Beryl Manullang, Shekinah Vitareyn Manurung, Christine Surya Manurung, Erly Nofriyanty Manurung, Vio Lolyta Marito, Jojor Sihol Maropen Simbolon Martcelina Utami Sinaga Mega Sari Meidy Lieke Karundeng Meysi BR Napitupulu Michelle Sabatamia Pardosi Mira, Jennifer Brooklin Nababan, Meli Julianty Permatasari Naibaho, Febri Andrian Lowel Naibaho, Novselyn Nainggolan, Abigail Cantika Nainggolan, Kelian Stephen Karuyan Naomi, Rut Novi Lamria Manurung Oktavianto, Dentar Oktri Veronika Sitanggang Pamungkas, Amos Haposan Pandiangan, Austin Alleyn Pangaribuan, Hisar Panggabean, Sartika Yuliani Pardosi, Habel Pardosi, Marissa Catherine Paul E. Sudjiman, Paul E. Pramesti, Larasati Anggun Pratama Marbun, Midian Puspitasari, Gladys Beatrice Angelia Ramdini, Sherly Fristylia Rani Sihotang Rebecca SIMANJUNTAK Remista Simbolon Reymand M. Hutabarat Ria Chaniago Richard Friendly Simbolon Riky Sai Maruli Rinaldi Siringoringo Ronny Buha Sihotang RUT NAOMI Ruth Christy Aritonang Sagala, Denovendri Douglas Sagala, Joyce Margaretha Samuel Hamonangan Aruan Samuel Parlindungan Silalahi Sartika Yuliani Panggabean Saut Rediman Situmorang Senjaya, Vianny Felicia Setiadi, Abigail Dwi Pangestu Shekinah Manullang Sherly Fristylia Ramdini Siagian, Vienzo Silalahi, Samuel Parlindungan Simanjuntak, Yuliana Efriani Kristianingsih Simbolon, Betaria Sinabutar Santa Monica Sinaga, Judith T. Gallena Sinaga, Samuel Pradinata Siregar, Lorina Sisobadodo Zendrato Sitanggang, Henry Sitanggang, Sondang Uli Susanti, Mila Tampubolon, Charles Johansen Living Stone Thalia Thalia Uli Ultni Manalu Ulyreke, James Slyvanus Valentine Siagian Verawaty Caroline Yasmin Ester Yasmin Ester Zakharia Sabatian Zendrato, Sisobadodo