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All Journal Jurnal Media Informasi Manajemen Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Bahtera Inovasi International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Ekonomi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceedings of The International Conference on Business and Economics E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Harmoni Economics: International Journal of Economics and Accounting
Isfenti Sadalia
universitas sumatera utara
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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THE FACTORS AFFECTING TRANSFER PRICING DURING COVID-19 WITH PROFITABILITY AS A MODERATING VARIABLE Jasmine; Fahmi Natigor Nasution; Isfenti Sadalia
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

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Abstract

The purpose of this study is to examine and analyze whether tax rates, exchange rates, bonus mechanisms, and leverage affect transfer pricing, with profitability as a moderating variable, in healthcare subsector companies listed on the Indonesia Stock Exchange during COVID-19 period and the post-COVID-19 period. The research data were collected through documentation techniques by accessing secondary data from the official website of the Indonesia Stock Exchange. The sampling method used was purposive sampling. Hypothesis testing was conducted using moderated regression analysis. The results show that during the COVID-19 period, tax rates, bonus mechanisms, and leverage have an effect of transfer pricing. In addition, profitability is able to moderate the effect of tax rates on transfer pricing but does not moderate the other variables. In the post-COVID-19 period, tax rates and leverage affect transfer pricing, whereas exchange rates and bonus mechanisms do not have a significant effect. Furthermore, profitability is not able to moderate the effect of any variables on transfer pricing in the post-COVID-19 period.
The Effect of the Fraud Pentagon on Fraudulent Financial State-ments: The Audit Committee as a Moderating Variable in Primary Consumer Goods Sector Manufacturing Companies Listed on the Indonesian Stock Exchange, 2022–2024 Yafika Apriliza; Erlina Erlina; Isfenti Sadalia
Harmoni Economics: International Journal of Economics and Accounting Vol. 3 No. 1 (2026): Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v3i1.433

Abstract

This study examines the practice of fraudulent financial statements in primary consumer goods manufacturing companies listed on the Indonesia Stock Exchange for the 2022–2024 period using the Fraud Pentagon approach. The research problem stems from the persistence of fraudulent financial reporting and the differences in empirical findings regarding the influence of Fraud Pentagon factors on fraudulent financial statements. Therefore, this study aims to analyze the influence of pressure, opportunity, rationalization, competence, and arrogance on fraudulent financial statements, with the audit committee as a moderating variable. This study uses secondary data sourced from financial statements and company annual reports, with a population of 49 companies and a sample of 35 companies selected through a purposive sampling method. The analytical methods used are panel data regression and Moderated Regression Analysis (MRA). The results show that rationalization has a positive and significant effect on fraudulent financial statements, while pressure, opportunity, competence, and arrogance have no significant effect. Furthermore, the audit committee is unable to moderate the influence of pressure, opportunity, rationalization, competence, and arrogance on fraudulent financial statements.
Co-Authors Agustina Dian Putri Manurung Beby Karina Fawzeea Sembiring Clara Anggraini Sirait Elsa Noviliani Syarif Emil Endang Sulistya Rini Erlina Erlina Fahmi Natigor Nasution Indawati Lestari Isma Dewi Br. Panjaitan Jasmine Nazaruddin Nazaruddin Nisrul Irawati Pratiwi, Risdy Absari Indah Prihatin Lumbanraja Rahmad Zulhiansyah Simatupang Rintan Nilaywati Robert Rico Marpaung Sutarman Sutarman syahyunan syahyunan Yafika Apriliza Yolanda Tanika