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All Journal Jurnal Manajemen Stratejik dan Simulasi Bisnis Innovative: Journal Of Social Science Research
Sembiring, Hanna Friska
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

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Analisis Rasio Keuangan untuk Mengukur Kinerja PT Kalbe Farma Tbk Sembiring, Hanna Friska
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.9986

Abstract

Penelitian ini bertujuan untuk menilai kinerja keuangan PT Kalbe Farma Tbk pada periode 2019-2022. Penelitian ini menganalisis bagaimana PT Kalbe Farma,tbk melakukan pengendalian biaya untuk mendapatkan nilai rasio laba kotor dan nilai rasio laba bersih perusahaan yang baik. Penelitian ini dilakukan dengan menggunakan metode deskriptif kuantitatif yaitu metode yang bertujuan untuk membuat gambar atau deskriptif tentang suatu keadaan secara objektif yang menggunakan angka. Sumber   data   yang   digunakan   adalah   data   internal dengan   teknik pengumpulan   data   berupa   dokumentasi   dan   studi   kepustakaan. Pelaksanaan penelitian ini meliputi analisis laporan keuangan PT Kalbe Farma, tbk tahun 2019-2022. Hasil penelitian memberikan bukti empiris bahwa perusahaan harus melakukan pengendalian biaya agar dapat memperoleh dan mempertahankan kualitas kinerja perusahaan yang baik.
The Impact of Tax Burden, Firm Size, and Foreign Ownership on Transfer Pricing in Indonesia Sembiring, Hanna Friska; Nasution, Fahmi Natigor; Bukit, Rina br
Jurnal Manajemen Stratejik dan Simulasi Bisnis Vol. 6 No. 2 (2025): Jurnal Manajemen Stratejik dan Simulasi Bisnis
Publisher : Fakultas Ekonomi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/mssb.6.2.78-87.2025

Abstract

The present research examines how tax burden, company size, and foreign ownership influence transfer pricing decisions in manufacturing firms registered on the Indonesia Stock Exchange between 2020 and 2024. Data analysis employed a quantitative method, processed using the Eviews 13 application. This study analyzed 156 observations using unbalanced panel data regression through a fixed effect approach. The results showed that tax burden and company size significantly influenced transfer pricing decisions, while foreign ownership did not. This study revealed that transfer pricing decisions were significantly influenced by tax burden and company scale. This can be explained within the framework of agency theory, where managers attempt to minimize tax burdens to enhance the company’s performance from the owners' perspective, even though this step may lead to tension with tax authorities. In addition, this finding aligns with signaling theory, as transfer pricing practices can be viewed as a sign of management's ability to manage taxes efficiently, particularly in large companies that receive more scrutiny from external parties.
Co-Authors Nasution, Fahmi Natigor Rina Br. Bukit