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All Journal Monex: Journal of Accounting Research Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Litbang Sukowati : Media Penelitian dan Pengembangan EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Abdimisi AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Keuangan dan Akuntansi Terapan (KUAT) Journal of Innovative and Creativity Jurnal Portofolio: Jurnal Manajemen dan Bisnis
Listya Sugiyarti
Universitas Pamulang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Relevansi Good Corporate Governance, Struktur Kepemilikan, terhadap Kinerja Keuangan Listya Sugiyarti; Sutandijo
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 1 No. 1 (2022): Kinerja dan Good Corporate Struktur Organisasi era Pandemik Covid 19
Publisher : Prisani Cendekia

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Abstract

This study aims to determine the effect of good corporate governance and ownership structure on financial performance. The population in is study is the banking sector companies listed on the Indonesia Stock Exchange (BEI) from 2014 to 2018 as many as 46 companies. The sample of this study was determined by the purposive sampling method and obtained 11 banking companies listed on the Indonesia Stock Exchange from 2014 to 2018 so that the total sample amounted to 55 samples, but found as many as 16 sample data categorized as outlier data. So that from the 55 sample data there are only 39 samples left in this study. Testing the hypothesis in this study using multiple linear regression analysis. The results of this study indicate that good corporate governance which is proxied by the Asean Corporate Governance Scorecard has a significant effect on financial performance, while the ownership structure proxied by institutional share ownership has a significant effect on financial performance. This results can give important information to investors and also management that the market values more to corporates with good corporate governance practices. Meanwhile the market does not give emphasize to the institutional ownership factor
Rate of Return on Equity: Third Party Funds, Problem Finance, and Operational Efficiency at Indonesian Sharia Bank Listya Sugiyarti; Nur Asmilia; Siti Hanah
Monex: Journal of Accounting Research Vol 12, No 1 (2023)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v12i1.3644

Abstract

This study seeks empirical evidence of the relationship between third-party funding, non-performing loans, and operational efficiency and the rate of capital return for Islamic Commercial Banks in Indonesia from 2014 to 2018. This study's population consists of Islamic Commercial Banks registered with the Financial Services Authority in Indonesia. For the sample, this study used a form of purposive sampling. This methodology yielded a sample of eleven Islamic commercial banks. Using descriptive statistics, the classical assumption test, hypothesis testing, and multiple linear regression, this study tests its hypotheses. According to the findings of this study, the rate of return on equity in Islamic Commercial Banks is significantly influenced by third-party funding, non-performing financing, and operational efficiency. While third party funds partially have no effect and are not significant on the rate of return on capital at Islamic Commercial Banks, non-performing financing has a major impact on both the rate of return on capital and operational efficiency of Islamic Commercial Banks
Pengaruh Corporate Governance, Capital Intensity Dan Kepemilikan Institusional Terhadap Agresivitas Pajak Nazar Zikri Julianto; Listya Sugiyarti
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.6204

Abstract

Penelitian ini dilakukan untuk menganalisis pengaruh corporate governance, capital intensity, dan kepemilikan institusional terhadap agresivitas pajak. Penelitian ini dilakukan pada perusahaan sektor finansial yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2023. Metodelogi dalam penelitian ini menggunakan metode analisis kuantitatif. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling dari data sekunder berupa laporan keuangan dan ditemukan sebanyak 39 perusahaan sampel dengan jumlah pengamatan 5 tahun, sehingga total sampel dalam penelitian ini sebanyak 195 data laporan keuangan. Pengujian hipotesis dilakukan dengan menggunakan aplikasi Eviews 12. Hasil dari penelitian ini menunjukkan bahwa secara simultan komite audit, capital intensity, dan kepemilikan institusional terhadap agresivitas pajak. Secara parsial komite audit berpengaruh terhadap agresivitas pajak. Capital intensity dan kepemilikan institusional tidak berpengaruh terhadap agresivitas pajak.
Pengaruh Kepemilikan Asing, Effective Tax Rate (ETR), dan Mekanisme Bonus terhadap Transfer Pricing Dhea Ria Vinola Wulandari; Listya Sugiyarti
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2284

Abstract

Transfer pricing remains an important issue for multinational companies because related-party transactions may be influenced by ownership structure, tax considerations, and managerial incentives. This study examines the effects of foreign ownership, Effective Tax Rate (ETR), and bonus mechanism on transfer pricing among energy-sector companies listed on the Indonesia Stock Exchange during 2020-2024. Using a quantitative approach, this study employs secondary data obtained from annual reports and financial statements and selected 12 companies through purposive sampling, resulting in 56 firm-year observations. Panel data regression was conducted using EViews 13, with the Random Effect Model selected based on the model specification tests. The results indicate that foreign ownership and ETR do not have significant effects on transfer pricing, whereas the bonus mechanism has a positive and significant effect. Simultaneously, foreign ownership, ETR, and the bonus mechanism significantly affect transfer pricing. The findings suggest that managerial incentives associated with profit performance may be more relevant to transfer pricing decisions than foreign ownership or effective tax burden in the observed energy-sector companies. These findings provide empirical evidence for understanding managerial factors associated with related-party transactions in Indonesia.
Co-Authors Desiana Dewi Pratiwi Dhea Ria Vinola Wulandari Effriyanti Effriyanti Nazar Zikri Julianto Nur Asmilia Nur Asmilia Nur Asmilia, Sri Nitta Crissiana Wirya Atmaja, Siti Hanah, Wiwit Irawati Rosalia Agustin Siti Hanah Siti Hanah Sri Nitta Crissiana Wirya Atmaja Stefany Rina Sutandijo Wiwit Irawati