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All Journal Jurnal Ilmiah Wahana Pendidikan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Anjani, Sela
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Religion Economics, Econometrics & Finance Education 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 Gaya Bahasa Cerpen dalam Portal Berita Online Jawa Pos Edisi Februari 2023 Anjani, Sela; Sugiarti, Dewi Herlina; Suprihatin, Dewi
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 10 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11502938

Abstract

This research aims to describe, (1) the use of language styles in the weekly Jawa Pos short stories, and (2) the language styles that tend to or appear most frequently in the weekly Jawa Pos short stories. To achieve this goal, researchers used a qualitative descriptive research design. The subject of this research is short stories in the February 2023 edition of the weekly Jawa Pos newspaper. The object of the research is the use of language style in the short stories of the weekly Jawa Pos newspaper. The method used to collect data is the documentation method. The results of this research show that: (1) the language styles in the Jawa Pos weekly short stories are very diverse. There are 20 types of language styles, namely imagery, metaphor, personification, antithesis, pleonasm, anticipation, correction, hyperbole, climax, paradox, euphemism, antonomasia, metonomia, paralism, anaphora, mesodilopsis, epanalepsis, epizeuksis, assonnsi, and tautotes. (2) the language style that is dominant or often appears in the short stories of the Jawa Pos Online News Portal, namely, the hyperbole language style totaling 16 data.
Co-Authors Dewi Herlina Sugiarti Dwi Handarini, Dwi Mardi Mardi Suprihatin, Dewi