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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Ilmiah Wahana Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Engagement and Empowerment (IJE2) International Journal of Education, Social Studies, And Management (IJESSM) Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Riset Pendidikan dan Pengajaran (JRPP) Mitra Teras: Jurnal Terapan Pengabdian Masyarakat Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Dwi Handarini, Dwi
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Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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THE EFFECT OF TAXES, FOREIGN OWNERSHIP, AND DEBT COVENANT ON TRANSFER PRICING WITH FIRM SIZE AS MODERATION Anjani, Sela; Handarini, Dwi; Mardi, Mardi
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 8 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i8.2212

Abstract

The purpose of this research is to verify and investigate the moderating effect of firm size on the effects of taxes, foreign ownership, and debt covenants on transfer pricing. Financial reports and annual reports of companies that were listed on the Indonesia Stock Exchange (IDX) for 2020-2021 are used as secondary data sources in this research with a quantitative approach. Based on the purposive sampling technique, 71 companies were obtained that met the criteria, bringing the total sample to 142 data. Multiple regression analysis uses the Ordinary Least Square (OLS) approach with the help of the EViews 12 application. The research's findings demonstrate that foreign ownership and debt covenants have an effect on transfer pricing, but taxes have no effect on transfer pricing. Then firm size cannot moderate taxes and debt covenants on transfer pricing, but can moderate the influence of foreign ownership on transfer pricing. Simultaneously, tax, foreign ownership, debt covenants, firm size as a moderating variable, and interaction variables influence transfer pricing with the coefficient of determination in this study only being 17.55%, which means there are still 82.45% of other variables that can influence transfer pricing.
Analisis Laporan Keuangan Pemerintah Provinsi DKI Jakarta Sebelum dan Selama Pandemi COVID-19 Rambe, Rauni Duha; Armeliza, Diah; Handarini, Dwi
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 11 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Adanya pandemi COVID-19 membuat Pemerintah daerah kesulitan untuk mengelola dan mengungkapkan keuangannya secara akuntabel. Analisis laporan keuangan adalah sebagai alat dalam menganalisis data keuangan untuk menilai kondisi dan kinerja keuangan, serta memprediksi kinerja keuangan di masa depan. Provinsi DKI Jakarta juga diperkirakan akan merasakan dampak dari wabah COVID-19 ini. Penelitian ini akan mengkaji dan membandingkan kondisi keuangan Provinsi DKI Jakarta dari tahun anggaran 2018 hingga 2021. Metode kuantitatif deskriptif digunakan dalam penelitian ini, yang meliputi analisis aset dengan tren pertumbuhan aset, analisis kewajiban, analisis pendapatan, dan analisis belanja dengan rasio keuangan seperti rasio kemandirian PAD, rasio efektivitas, rasio efisiensi, rasio pertumbuhan PAD, rasio utang terhadap ekuitas, Debt Service Coverage Ratio (DSCR), dan Debt to Income Ratio (DIR). Hasil temuan peneliti menunjukkan bahwa kondisi keuangan Pemerintah Provinsi DKI Jakarta sudah mampu mempertahankan keuangan utama yang dibuktikan dengan tren pertumbuhan aset yang tetap naik walaupun pada masa pandemi COVID-19, analisis kewajiban yang sudah mampu untuk mengembalikan pinjaman pada pihak eksternal, analisis pendapatan sudah dalam kondisi yang mandiri dalam pendapatan asli daerah memiliki pola delegatif. Adapun efisiensi PAD dan efisiensi belanja belum sepenuhnya dimaksimalkan dalam kinerja sebelum maupun selama pandemic COVID-19
The Moderating Role of Profitability and Firm Size in ESG Disclosure Towards Firm Value Rahmah, Nafilah Alfa; Purwohedi, Unggul; Handarini, Dwi
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 2 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i2.345

Abstract

In this article, we examine the impact of ESG disclosure on firm value, with profitability and firm size serving as moderating variables. It utilizes balanced panel data from companies consistently listed in the IDX ESG Leaders index at any point in the observation period from January 2023 to March 2024. The data is derived from ESG score announcements by the Indonesia Stock Exchange and company financial reports. Moderated regression analysis is conducted using EViews software. The study employs two proxies for the dependent variable as a robustness test. The findings demonstrate that ESG disclosure has a negative and significant effect on firm value, as measured by Tobin's Q and Price-to-Book Value (PBV). Moreover, profitability and firm size moderate this relationship by reducing its negative impact. The implications of these results show that ESG disclosure is not always received positively by the market, where this has an impact on reducing firm value. Nonetheless, this impact can be minimized by profitability and firm size, which serve as additional signals for increasing market acceptance of ESG disclosures. Further research is recommended to expand the sample and observation period, add other variables that influence firm value, analyze without data transformation, or focus research on certain sectors.
Co-Authors A. Handjoko Permana Achmad Fauzi Anjani, Sela Anlinia, Neiska Apriani, Riska Gabrie Armeliza, Diah ATI SUMIATI, ATI Ayyasyi, Alwan Burnika, Erwin Cahyani, Regina Cahyani, Vina Dwi Choirul Anwar Destria Kurnianti Dewi Muliyati Etty Gurendrawati, Etty Fadhila, Luthfiani Farid , Satria Rachman Fauzi Bakri Haneul Hidayat, Nurdin I Gusti Ketut Agung Ulupui Indra Pahala Kaafah, Najwa Silmi Karuniana Dianta Arfiando Sebayang Khairunnisa, Hera Lasniroha, Magdalena Lemana, Alifia Harfiani Mahmudah, Muhammad Suryauno Malzara, Vidia Ratu Balqis Mardi Mardi Mardi Marsofiyati Muhammad Yusuf Muharyadi, Amril Mundhiharno Nasution, Hafifah Noviana, Natasya Nuramalia Hasanah Pratama, Muhammad Raihan Pricilla, Ani Pujiastuti Pangestu, Rizma Purwahida, Rahmah Puspa, Eka Septariana Putri, Fika Rahmatia Putri, Septyana Rahmah, Nafilah Alfa Rambe, Rauni Duha Respati, Dwi Kismayanti Rida Prihatni Rr Sri Kartikowati Sabrina, Putri Marsha safitri, gita Santi Susanti, Santi Sari, Rini Nurmala Sasmi, Aji Ahmadi Savitri, Frischa Anugerah Setiawan, Arbi Setyawan, Diki Sholina, Wini Sri Zulaihati, Sri Sugiharto, Ganang Ayom Surya Anugrah Suyono, Windy Permata Tri Hesti Utaminingtyas, Tri Hesti Unggul Purwohedi Wirawan, Vincent Wirologo, Haryo Kuncoro Wulandari, Arista Yaacob, Mohd Hasimi Zain, Nisrina Tsabitah Zairin, Gentiga Muhammad Zakaria, Adam