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All Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi
Nensi Yuniarti. Zs
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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PENGARUH PAJAK, TUNNELING INCENTIVE, DEBT COVENANT DAN PROFITABILITAS TERHADAP KEPUTUSAN MELAKUKAN TRANSFER PRICING Ahmad Junaidi; Nensi Yuniarti. Zs
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 3 No. 1 (2020)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.988 KB) | DOI: 10.36085/jam-ekis.v3i1.530

Abstract

This study aims to determine the effect of taxes, tunneling incentives, debt covenants, and profitability on the company's decision to transfer pricing. The data used in this study is secondary data obtained from accessing the web www.idx.co.id. The population of this research was manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The sampling technique used was purposive sampling. The number of companies sampled in the study was 27 companies so that the total sample of the study was 135 observations. This study used the multiple linear regression analysis technique. The results of this study known there are still many variables outside the research that can explain transfer pricing.The determination coefficient is 0.441 which means that 44.1%. It indicates that the company transfers pricing is influenced by these variables, while the rest is explained by other variables.Based on the  result can be concluded that taxes, debt covenants and profitability has a positive effect on the decision to transfer pricing. While the tunneling incentive does not effect the decision to conduct transfer pricing.Keywords: Tax, Tunneling Incentive, Debt Covenant, Profitability, and Transfer Pricing
PENGARUH FINANCIAL DISTRESS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI: (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Pertiwi, Sri Wulan; Nensi Yuniarti. Zs; Furqonti Ranidiah; Yudi Partama Putra; Chairul Suhendra
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1655

Abstract

This study aims to determine the effect of financial distress, leverage, and company size on accounting conservatism in manufacturing companies in the food and beverage industry sector which are listed on the Indonesia Stock Exchange in 2019-2021. This study uses secondary data in the form of industrial (company) financial reports for the food and beverage sector for 2019-2021. The study used the purposive sampling method, with the number of companies 25 x 3 years of research and a total sample of 75. The statistical method used was SPSS multiple linear regression with hypothesis testing, partial t statistical test, simultaneous f test and test of the coefficient of determination. The results of this study indicate that: based on the results of the t test for the variable financial distress (X1_FD) it has a significance of 0.155, which means that it is greater than 0.05, then H1 is rejected. Thus it can be concluded that the financial distress variable has no significant effect on accounting conservatism. The leverage variable (X2_LEV) has a significance of 0.000, which means it is smaller than 0.05, then H2 is accepted. Thus it can be concluded that the leverage variable (X2_LEV) has a significant effect on accounting conservatism. And the results of testing hypothesis 3 show that firm size (X3_UP) has no effect on accounting conservatism. This can be seen from the significance value of 0.491. The significance level is above 0.05, so it can be concluded that company size has no effect on accounting conservatism.
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN INDEKS LQ45 DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2023) Arli Mandala Putra; Nensi Yuniarti. Zs; Budi Astuti; Chairul Suhendra
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the effect of profitability, liquidity, leverage, and sales growth on tax avoidance with Good Corporate Governance as a moderating variable in companies included in the LQ45 Index on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. Tax avoidance is proxied by the Effective Tax Rate (ETR), profitability is measured using Return on Assets (ROA), liquidity using the Current Ratio (CR), leverage using the Debt to Equity Ratio (DER), sales growth is measured based on sales growth, and Good Corporate Governance is proxied by institutional ownership. This study uses a quantitative approach with secondary data obtained from financial statements and company annual reports. The sampling technique uses a purposive sampling method to obtain 168 observational data. The data analysis methods used are multiple linear regression and Moderated Regression Analysis (MRA). The results show that partially profitability, liquidity, and sales growth do not have a significant effect on tax avoidance, while leverage has a significant effect on tax avoidance. Simultaneously, profitability, liquidity, leverage, and sales growth have a significant effect on tax avoidance. Furthermore, good corporate governance (GCG) was unable to moderate the effects of profitability, liquidity, and sales growth on tax avoidance, but it was able to moderate the effect of leverage on tax avoidance. This finding indicates that a company's funding structure, controlled by good corporate governance, plays a significant role in influencing tax avoidance practices in LQ45 companies. Keywords: Tax Avoidance, Profitabilitas, Likuiditas, Leverage, Sales Growth, Good Corporate Governance
Co-Authors Ahmad Junaidi Arli Mandala Putra Budi Astuti Chairul Suhendra Pertiwi, Sri Wulan Ranidiah, Furqonti Yudi Partama Putra