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All Journal JURNAL MAKRO MANAJEMEN JURNAL AKUNTANSI
Paramita, Virya Mukti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Kajian Literatur: Pengaruh Receivable Turnover dan Working Capital Turnover Terhadap Profitabilitas Perusahaan Manufaktur Vivian, Angela -; Paramita, Virya Mukti; Meiden, Carmel -
Makro Jurnal Manajemen Dan Kewirausahaan Vol 8, No 1 (2023): Makro Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v8i1.1912

Abstract

This study aims to describe the development of receivable turnover and working capital turnover on the profitability of manufacturing companies listed on the Indonesia Stock Exchange. This research was conducted on previously published journals, and researchers have collected as many as 30 journals in the form of journals related to the effect of receivable turnover and working capital turnover on the profitability of companies, companies, and or manufacturing companies listed on the Indonesia Stock Exchange. The journals used in this study are journals published in 2012 to 2022. The research technique used is a systematic review of literature or literature study. Literature study itself is a method ofjournaling that collects, reads and records, and processes research materials from previously published journals. The journals for this study were obtained by researchers through thePublish or Perish software. The results show that most of the company's profitability is influenced by working capital turnover and most of the company's profitability is positively influenced by receivable turnover.
Determinan Indikasi Transfer Pricing Berdasarkan Pendekatan Transactional Net Margin Method: Bukti Empiris pada Perusahaan Consumer Non-Cyclicals di Indonesia Paramita, Virya Mukti; Sandra, Amelia
Jurnal Akuntansi Vol 15 No 1 (2026): Februari - Juli 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v15i1.1824

Abstract

Globalization has caused multinational companies to increase in numbers, which led company’s owners competing fiercely to maintain their position in the perspective of economics and business continuity. Many multinational companies use transactions between related parties with different transaction prices between affiliated companies and third parties. The difference of transaction prices is referred to as transfer pricing. Therefore, this study aims to determine the influence of firm size, related party transactions, debt contracts, and tax haven country on indications of transfer pricing. The research objects in this study are non-cyclical consumer companies listed on the Indonesia Stock Exchange for 2020-2022. The research method for this study uses purposive sampling method with a total of 39 samples and for data testing, this study uses multiple linear regression with IBM SPSS version 26. Based on the data processing results, firm size and debt contract has an effect on transfer pricing, meanwhile related party transactions and tax haven country has no effect on transfer pricing.
Co-Authors Amelia Sandra Meiden, Carmel - Vivian, Angela -