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UKURAN PERUSAHAAN SEBAGAI PEMODERASI PENGARUH TAX MINIMIZATION, DEBT COVENANT, KUALITAS AUDIT, EXCHANGE RATE TERHADAP TRANSFER PRICING Sonya Enda Natasha S. Pandia; Robinhot Gultom
Jurnal Ilmiah METHONOMI Vol. 8 No. 1 (2022): Jurnal Ilmiah METHONOMI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methonomi.Vol8No1.pp1-18

Abstract

This research aims to determine and analyze the influence of Tax Minimization, Debt Covenant, Audit Quality, dan Exchange Rate in Transfer Pricing. The populations in this research were 202 companies. The sampling method in this research was purposive sampling and obtained 51 sample companies. The data testing method used is multiple linear regression analysis with residual test testing.The result of analysis shows that simultaneously Tax Minimization, Debt Covenant, Audit Quality, dan Exchange Rate have a not significant effect on Transfer Pricing. Partially, Tax Minimization, Debt Covenant, Audit Quality, dan Exchange Rate have a not significant on Debt Policy. Firm Size is not a moderating variable because it is unable to strengthen or weaken the relationship between Tax Minimization, Debt Covenant, Audit Quality, dan Exchange Rate against Transfer Pricing.
Pengaruh Likuiditas, Leverage, Posisi Kas, dan Ukuran Perusahaan Terhadap Kebijakan Dividen Sonya Enda Natasha S. Pandia; Evi Juita Wailan’An
Jurnal Ilmu Manajemen METHONOMIX Vol 7 No 1 (2024): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/mtx.Vol7No1.pp68-81

Abstract

This research aims to determine and analyze the effect of liquidity, leverage, cash position and company size on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The population obtained in this study amounted to 271 companies. The method used in sampling in this research used a purposive sampling method and obtained as many as 32 companies as samples. The data used in this study was taken from the financial reports of manufacturing companies for the 2017-2021 period. The method used to test the data in this study is multiple linear regression analysis. The results of this research show that simultaneously liquidity, leverage, cash position, and company size influence dividend policy. Partially, in this study the liquidity variable effect on dividend policy. While leverage,and company size have no effect on dividend policy.