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The Effect of Campus Environment towards the Learning Motivation Vinny Stephanie Hidayat; Debbianita debbianita; I Nyoman Agus Wijaya; Sherin Ivana Dewi
KINERJA Vol. 25 No. 1 (2021): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i1.3830

Abstract

The aim of this research is to determine the effect of Campus Environment (Physical and Non-Physical Environment) towards the learning motivation of students at Maranatha Christian University. The population of this research is the whole of accounting students at Maranatha Christian University. The sample of this research is 91 accounting students at Maranatha Christian University. The method used in this research is explanatory research, and the sampling method used is judgment sampling method. T-test and F test are used for Research hypothesis testing and SPSS version 20.0 is used for multiple regression analysis. The result of this research shows that College Environment affects the student’s motivation of studying, thus, the hypothesis of this research is empirically supported.Keywords:  campus environment, motivation of studying, internet Access, physical and non-physical environment
CORPORATE GOVERNANCE, BONUS MECHANISM AND TUNNELING INCENTIVES' INFLUENCE ON TRANSFER PRICING PRACTICES Ita Salsalina Lingga; Debbianita Debbianita; I Nyoman Agus Wijaya; Clairine Angelica Riona Saputra
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.15 KB) | DOI: 10.31955/mea.v6i3.2492

Abstract

This study aims to analyze the effect of” corporate governance, bonus mechanisms, and tunneling incentive “on transfer pricing.” The sample of this study consists of “manufacturing sector companies listed on the Stock Exchange” between 2015 and 2019 that have submitted a complete financial report during the observation period. The data analysis technique used is multiple linear regression. Based on the results of hypothesis testing, it can be concluded that corporate governance, bonus mechanisms, and tunneling incentives have significant effect on transfer pricing.