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All Journal Mimbar Sekolah Dasar Jurnal Ilmiah Ilmu Kesehatan: Wawasan Kesehatan Martabe : Jurnal Pengabdian Kepada Masyarakat STI Policy and Management Journal J-Dinamika: Jurnal Pengabdian Kepada Masyarakat KESANS : International Journal of Health and Science Afeksi: Jurnal Penelitian dan Evaluasi Pendidikan Berita Sedimentologi NIHAYAH JIMEKA AN-NUR: Jurnal Pendidikan dan Pembelajaran
Fachrizal Fachrizal, Fachrizal
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : JIMEKA

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PENGARUH MEKANISME BONUS, UKURAN PERUSAHAAN, LEVERAGE, DAN MULTINATIONALITY TERHADAP KEPUTUSAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 Rezky, Machfirah Aprilia; Fachrizal, Fachrizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the effect of bonus mechanism, firm size, leverage, and multinationality on transfer pricing decision of manufacturing companies listed in Indonesia Stock Exchange in 2010-2014. Secondary data were sourced from the financial statements, published by the capital market reference center at the Indonesia Stock Exchange. The research type used in this research is hypothesis testing, by using purposive sampling method. There are 75 samples of the data that become the object to be researched. This research uses logistic regression analysisto test the hypothesis. The results of this research show that simultaneous of bonus mechanism, firm size, leverage and multinationality have effect on transfer pricing decision. Partially the research shows that (1) bonus mechanism have positive effect on transfer pricing decision, (2) firm size have positive effect on transfer pricing decision, (3) leverage have positive effect on transfer pricing decision, and (4) multinationality have positive effect on transfer pricing decision.
PENGUKURAN KINERJA PDAM DENGAN PENDEKATAN BALANCED SCORECARD (STUDI KASUS PERUSAHAAN DAERAH AIR MINUM TIRTA BENGI KABUPATEN BENER MERIAH) Fintari, Inda Harisa; Fachrizal, Fachrizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This study aims to look at how the company PDAM Tirta Bengi as Badan Usaha Milik Daerah (BUMD) are enabled to provide services, provision and management of water in the city of Banda Aceh using the Balance Scorecard. The data used are primary data obtained directly from the subject of research in the form of questionnaires and interviews. And secondary data is data documentation provided by the company, such as the company's financial reports, complaint data, and data on the number of customers. From the results of measurements that have been made known that the performance of PDAM Tirta Bengi overall is quite good, it is shown by the value Scorecard resulting from any perspective
PENGARUH PROFITABILITAS, INTEREST COVERAGE RATIO, RETAINED EARNING, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PERINGKAT OBLIGASI PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014 Syawal, Teuku Muhammad; Fachrizal, Fachrizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The aim of this study is to examine the influence of profitability, interest coverage ratio, retained earning, and growth to bond ratings on non-financial companies listed in Indonesia stock exchange based on the information from the annual financial statement, Indonesia capital market directory, and Indonesia bond market directory with observation ranging from 2012 until 2014. The study type used in this study is hypothesis testing. The type of data used is secondary data. The study employed logistic regression analysis on a targeted population of 25 non-financial companies listed on the Indonesia Stock Exchange. The statistical tools used were SPSS (PASW Statistics) 18.0 version. The results shows that financial information regarding to the companies profitability (ROA and ROE) has positive influence to bond ratings, interest coverage ratio has positive influence to bond ratings. Then, retained earning has positive influence to bond ratings, while growth has negative influence to bond ratings. Simultaneously, all of the independent variables has influence the bond ratings.Keywords: Profitability, Interest Coverage Ratio, Retained Earning, Growth, Bond Ratings
ANALISIS PERBANDINGAN KINERJA KEUANGAN, ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM ANTARA PERIODE SEBELUM DAN SESUDAH MERAIH INDONESIA SUSTAINABILITY REPORTING AWARD (ISRA) Mauli Randina, Teuku Muhammad; Fachrizal, Fachrizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The objective of this study is to analyze the differences of financial performance, abnormal return and stock trade volume in companies who have achieved ISRA in 2012-2014 period. This event study observed the financial performance with net profit margin, sales growth and earnings per share as its proxies at the time of 3 years before and 3 years after the achievement of ISRA. This study also observed the abnormal return and stock trade volume at the time of 5 days before and 5 days after the event. This study used secondary data; financial reports, closing stock prices and daily stock trade volume from Bursa Efek Indonesia. Samples used in this study were the companies that achieved ISRA award in 2012-2014 period.The result showed that: (1) There was no significant differences in financial performance between the period prior to ISRA achievement and the period after the achievement when the proxies used were net profit margin and sales growth. But with earnings per share used as financial performance proxy, The differences between periods were exist. (2) There was no significant difference in abnormal return between the period prior to ISRA achievement and the period after the achievement. (3) There were significant differences in stock trade volume between the period prior to ISRA achievement and the period after the achievement.Keywords - net profit margin, sales growth,earnings per share, abnormal return, stock trade volume, ISRA.
Co-Authors Agnesta Krisna, Liza Andari, Yuni Arif Hidayat Atin Supriatin, Atin Bagaskara, Bagaskara Budiansyah, Andi Dyah Puspasari, Dyah Elvi Juliansyah Jamari Ernawan, Budi Fajriani Sukma, Fisca Fintari, Inda Harisa Helmi, Rahmi Lestari Hilman Syarif Jasmina, Thia Lusrizanuri, Kiki Maghfirotuna'imah, Mirda Marlina Marlina Maulana, Syahrizal Mulia Safrida Sari, Mulia Safrida Sari Ningsih, Indri Widia Purnomosidi, RY Kun Haribowo Ratna Sri Harjanti Rezky, Machfirah Aprilia Rini Fitriani Romadona, Mia Rahma RR. Ella Evrita Hestiandari Setria Utama Rizal Sigit Setiawan Sulistyowati Sulistyowati Suryadi Suryadi Syabrina, Muhammad Syar, Nur Inayah Syawal, Teuku Muhammad Teuku Muhammad Mauli Randina, Teuku Muhammad Tisna Harmawan, Tisna Harmawan Tsuraya, Silmi Ulil Amna, Ulil Yahdi Zaim Zuleha, Zuleha Zulfiani Zulfiani