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All Journal Jurnal Ilmiah Edunomika (JIE) GLOBAL: Jurnal Lentera BITEP
Fidiantoro, Aldi Agung
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Gaya Kepemimpinan, Komitmen Organisasi, dan Pemahaman Good Governance terhadap Kinerja Auditor Fidiantoro, Aldi Agung; Eliza, Any; Kuntadi, Cris
GLOBAL: Jurnal Lentera BITEP Vol. 2 No. 02 (2024): April 2024
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/global.v2i02.306

Abstract

Penelitian ini bertujuan untuk mengetahui Gaya Kepemimpinan, Komitmen Organisasi dan Good Governance terhadap Kinerja Auditor. Artikel ini mereview faktor-faktor yang memengaruhi Kinerja Auditor, yaitu Gaya Kepemimpinan, Komitmen Organisasi dan Good Governance, suatu studi literatur akuntansi perpajakan. Metode penelitian yang digunakan yaitu metode kualitatif dengan pendekatakan studi literature. Tujuan penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya.Hasil artikel literature review ini adalah: 1) Gaya Kepemimpinan berpengaruh terhadap Kinerja Auditor; 2) Komitmen Organisasi berpengaruh terhadap Kinerja Auditor; dan 3) Good Governance berpengaruh terhadap Kinerja Auditor.
PENGARUH KEPEMILIKAN ASING DAN DEBT COVENANT TERHADAP KEPUTUSAN MELAKUKAN TRANSFER PRICING DENGAN BEBAN PAJAK SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2019-2023) Fidiantoro, Aldi Agung; Eliza, Any; Ermawati, Liya
JURNAL ILMIAH EDUNOMIKA Vol 9, No 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16458

Abstract

This study aims to examine the effect of foreign ownership and debt covenants on transfer pricing decisions with tax burden as a moderating variable. Transfer pricing is a policy carried out by a company to transfer part of the wealth of a company to an affiliated company located abroad that has a lower tax rate. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange in the 2019-2023 period. The sample selection was carried out through purposive sampling technique where a total sample of 24 companies was obtained, with a total observation data of 120 data. This study uses descriptive statistical tests, classical assumption tests, hypothesis tests and moderated regression analysis (MRA). The results showed that foreign ownership and debt covenant have a positive effect on transfer pricing decisions. The results also show that the tax burden is able to moderate the influence of foreign ownership on transfer pricing decisions, but not able to moderate the influence of debt covenants on transfer pricing decisions.
PENGARUH KEPEMILIKAN ASING DAN DEBT COVENANT TERHADAP KEPUTUSAN MELAKUKAN TRANSFER PRICING DENGAN BEBAN PAJAK SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2019-2023) Fidiantoro, Aldi Agung; Eliza, Any; Ermawati, Liya
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16458

Abstract

This study aims to examine the effect of foreign ownership and debt covenants on transfer pricing decisions with tax burden as a moderating variable. Transfer pricing is a policy carried out by a company to transfer part of the wealth of a company to an affiliated company located abroad that has a lower tax rate. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange in the 2019-2023 period. The sample selection was carried out through purposive sampling technique where a total sample of 24 companies was obtained, with a total observation data of 120 data. This study uses descriptive statistical tests, classical assumption tests, hypothesis tests and moderated regression analysis (MRA). The results showed that foreign ownership and debt covenant have a positive effect on transfer pricing decisions. The results also show that the tax burden is able to moderate the influence of foreign ownership on transfer pricing decisions, but not able to moderate the influence of debt covenants on transfer pricing decisions.
Co-Authors Any Eliza Cris Kuntadi Ermawati, Liya