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All Journal Jurnal Ekonomi Agregat: Jurnal Ekonomi dan Bisnis The Accounting Journal of Binaniaga Competitive Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) MOVE: Journal of Community Service and Engagement Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Visi Manajemen (JVM) Eduvest - Journal of Universal Studies Prosiding Simposium Nasional Multidisiplin (SinaMu) Akuntansi: Jurnal Riset Ilmu Akuntansi International Journal of Economics, Business and Innovation Research Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa JIMEK Optimal: Jurnal Ekonomi dan Manajemen
Hamdani Hamdani
Department Of Accounting, Muhammadiyah Tangerang University, Jakarta, Indonesia
Aerospace Engineering Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Neuroscience Nursing Physics Public Health Social Sciences Other

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PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR AKTIVA, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Fitri Lim; Hesty Ervianni Zulaecha; Hamdani Hamdani; Sriyanto Sriyanto
Akuntansi Vol. 1 No. 4 (2022): Desember: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.109

Abstract

The purpose of this article is to analyze the significance of the influence of profitability, liquidity, asset structure and company size on capital structure. This research was conducted at Food and Beverage Companies on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The sampling technique used purposive sampling technique. Based on predetermined criteria, 8 companies were obtained. The type of data used is secondary data, namely through financial report data published on the website www.idx.co.id. The analytical method used is panel data logical regression analysis. The results of the study show that partially Profitability does not have a negative impact on Capital Structure. Liquidity has a negative impact on Capital Structure. Company Size does not have a negative impact on Capital Structure. Asset Structure does not have a negative impact on Capital Structure. Based on the results of the simultaneous analysis, Profitability, Liquidity, Company Size, and Asset Structure have a positive effect on Capital Structure.
PENGARUH TUNNELING INCENTIVE, MEKANISME BONUS, BEBAN PAJAK DAN LAVERAGE TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING Hafira Isnain; Dirvi Surya Abbas; Hamdani Hamdani; Budi Rohmansyah
Akuntansi Vol. 1 No. 4 (2022): Desember: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.110

Abstract

The development of the business world is currently a trigger for the growth of multinational companies whose operational scope is not only centered on one country, but in several countries. One of the problems faced by multinational companies is the difference in tax rates between countries. The development of the business world is currently a trigger for the growth of multinational companies whose operational scope is not only centered on one country, but in several countries. One of the problems faced by multinational companies is the difference in tax rates between countries. The population of this study includes all manufacturing companies of the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique uses the Purposive Sampling technique. Based on the criteria that have been established and obtained by 8 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that tunneling incentives have no effect, bonus mechanisms have a positive effect, tax burdens do not affect the company's decision to transfer pricing and tunneling incentives,Bonus mechanisms and tax burdens simultaneously have a significant effect on the company's decision to make transfer pricing. Meanwhile, the partial bonus mechanism has a significant effect on the company's decision to transfer pricing.
Pengaruh Return On Asset, Sales Growth, Karakteristik Eksekutif dan Pofitabilitas Terhadap Tax Avoidance Muhammad Ikhlasul; Dirvi Surya Abbas; Hamdani Hamdani; Samino Hendrianto
Akuntansi Vol. 1 No. 4 (2022): Desember: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.119

Abstract

ABSTRACT The purpose of this study was to determine the effect of Return On Assets, Sales Growth, Executive Characteristics and Profitalities on Tax Avoidance in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 7 years, namely the 2013-2021 period.The population of this study includes all consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 7 years of the company. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis.The results show that return on assets has a positive effect on tax avoidance, sales growth and executive characteristics have a negative effect on tax avoidance together.
Pengaruh Tunneling Incentive, Bonus Mechanism, dan Debt Covenant Terhadap Transfer Pricing Shalsabila Herman; Dirvi Surya Abbas; Hamdani Hamdani
Akuntansi Vol. 2 No. 4 (2023): Desember: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1269

Abstract

The purpose of this study is to determine the effect of tunneling incentive, bonus mechanism and debt covenant on transfer pricing in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2016-2020. The sampling technique uses purposive sampling technique. Based on the established criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that Bonus Mechanism and Debt Covenant have no effect on Transfer Pricing, Tunneling Incentive has no influence on Transfer Pricing.
Co-Authors Abbas, Dirvi Surya Ahmad Zaki Mubbarok Andi Gunawan Andi Yuswandi Arde Lianti BASUKI Basuki Basuki Cindi Furwati Daniel Rahandri Dara Bayuningtias Dewi Rachmania Dewi Rachmania Dhea Zatira Dhea Zatira Dhea Zatira Djenni Sasmita Endang Wahyuni Eneng Wiliana Eni Suharti Eni Suharti Erma Wati Febrianto, Hendra Galuh Fida Arumingtyas Fina Septa Helennia Fitri Lim Hafira Isnain Hesty Erviani Zulaecha Hesty Erviani Zulaecha Hesty Ervianni Zulaecha Ikhfi Imaniah Ilham Dermawan Rusmiati Imam Hidayat Indra Gunawan Siregar Januar Eky Pambudi Kharinda Mitha Defitri Khorida AR Lea Amanda Sari Meliana Putri Hamida Melsha Alfisa Wijaya Mikrad mikrad Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mudi Susilo Muhammad Ikhlasul Mutiara Wiedyaningtias Neneng Nurlaila Nining Purnaningsih Nur Fizriati Ananda Nurmaliza Oktaviani Putri Okta Andani Ranti Imaniar Rika Ristianti Rohmansyah, Budi RR. Ella Evrita Hestiandari Saleman Hardi Yahawi Samino Hedrianto Samino Hendrianto Seleman Hardi Yahawi Shalsabila Herman Sigit Budi Santoso Siti Chanifah Siti Chanifah Siti Chanifah Sriyanto Sriyanto Sustari Alamsyah Tekni Megaster Triana Zuhrotun Aulia Triana Zuhrotun Aulia Triana Zuhrotun Aulia Virania Aulia Yogy Hendarji