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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Economy Deposit Journal ( E-DJ) Jurnal Magister Akuntansi Trisakti
Septi Wulandari Chairina
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Other

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The Effect Of The Variable Of Tax Expense, Tunneling Incentive And Leverage On Transfer Pricing With Profitability As A Moderating Variable Sulhendri Sulhendri; Sabaruddin Sabaruddin; Septi Wulandari Chairina
Economy Deposit Journal (E-DJ) Vol 5 No 1 (2023): Economy Deposit Journal
Publisher : Fakultas Ekonomi Universitas Indonesia Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36090/e-dj.v5i1.1323

Abstract

This study aims to examine the effect of the variable of tax expense, tunneling incentive and leverage on transfer pricing with profitability as a moderating variable. This study is quantitative using secondary data obtained from manufacturing companies with food and beverage sector listed on the Indonesia Stocks Exchange (IDX) in 2015-2020. The sampling process used a purposive sampling technique using several criteria that have been determined by the researcher. The data analysis technique used is panel data analysis using the statistical application of E-Views 12 as a data tool. The results of this study indicate that tax expense, tunneling incentive and leverage on transfer pricing together affect transfer pricing. Partially, tax expense and leverage have a positive insignificants effect on transfer pricing. Tunneling incentive has a positive significants effect on transfer pricing. And then, profitability has a positive significant with tax expense on transfer pricing
THE EFFECT OF ACCOUNTING INFORMATION SYSTEM QUALITY AND TRUST ON CUSTOMER SATISFACTION IN USING MOBILE BANKING WITH PERSONAL DATA SECURITY AS THE MODERATION Anggraini, Dahlia Tri; Ajeng Radiska Febriola; Juita Tanjung; Septi Wulandari Chairina
Jurnal Magister Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i2.23427

Abstract

Customer satisfaction plays a crucial role in encouraging continued use of financial services. This study examines the effect of Accounting Information System (AIS) quality and trust on customer satisfaction in mobile banking, with data security as a moderating variable. Primary data were collected through questionnaires distributed to mobile banking users at PT Bank XYZ (Persero), Jakarta, specifically at the Fatmawati branch. The analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0 software. The results indicate that AIS quality and data security do not significantly affect customer satisfaction in mobile banking. In contrast, trust has a significant positive effect on customer satisfaction. Furthermore, the findings reveal that data security does not moderate the relationship between AIS quality and customer trust, which in turn does not influence customer satisfaction. These results highlight the dominant role of trust in shaping user satisfaction, indicating that the quality of accounting information systems and data security alone are insufficient to enhance the customer experience. The study contributes to the literature on mobile banking by emphasizing the importance of trust as a key determinant of customer satisfaction, and provides insights for banks to strengthen trust-building strategies in digital financial services.
PENGARUH DEWAN KOMISARIS INDEPENDEN, PERTUMBUHAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Siti Putri rahayu; Septi Wulandari Chairina
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 3 September 2025 In Order
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i03.31141

Abstract

This study aims to examine the effect of independent commissioners, firm growth, and profitability on firm value in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The study employs a quantitative approach using panel data regression. The sample comprises nine mining companies selected through purposive sampling, resulting in 45 observations. The findings indicate that independent commissioners have a significant positive effect on firm value. However, firm growth and profitability do not show significant effects. These results support agency theory and signaling theory in the context of firm value. This study provides practical implications for stakeholders to enhance corporate value by strengthening governance mechanisms.
Co-Authors Ajeng Radiska Febriola Anggraini, Dahlia Tri Juita Tanjung Sabaruddin Sabaruddin Siti Putri rahayu Sulhendri