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All Journal Jurnal Mandiri Media Riset Akuntansi Auditing & Informasi
Kesumo Wardhani, Nurhastuty
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effects of Tunneling Incentive, Bonus Mechanism, and Firm Size on Transfer Pricing Rochmah, Annisa; Kesumo Wardhani, Nurhastuty
Jurnal MANDIRI: Ilmu Pengetahuan, Seni, dan Teknologi Vol 9 No 1: Juni 2025
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/mandiri.v9i1.316

Abstract

This research is conducted to examine how tunneling incentive, bonus mechanism, and firm size influence transfer pricing among banking companies listed on the Indonesia Stock Exchange (IDX) throughout 2022–2024. The study employs a purposive sampling technique, selecting data from annual reports of banks that meet predetermined criteria, yielding a total of 102 firm-year observations. The analysis utilizes panel data regression to test the hypotheses. Findings reveal that both tunneling incentive and bonus mechanism positively affect transfer pricing, indicating that the personal motives of majority shareholders and performance-based managerial rewards may stimulate transfer pricing behavior. Conversely, firm size shows a negative relationship with transfer pricing, suggesting that larger institutions tend to limit such activities due to greater oversight from regulators. The outcomes of this research offer meaningful implications for policymakers, investors, and corporate leaders in comprehending the determinants of transfer pricing practices within the banking industry.
CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL PERFORMANCE AS DETERMINANTS OF FINANCIAL DISTRESS IN CONSUMER NON-CYCLICALS AND CYCLICAL FIRMS Kesumo Wardhani, Nurhastuty; Pratama, Aditya Yoga; Emelia Sari
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 2 (2025): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i2.16878

Abstract

This study aims to test and analyze the relationship and influence by using the independent variables, namely corporate governance and performance intellectual capital against financial difficulties. The corporate governance variable is measured by ACGIX, the performance variable intellectual capital is measured by total intangible assets, and financial distress is measured using the Beneish Z-Score. This study uses secondary data, namely annual financial reports. The sample used is the company consumer noncyclical and consumer cyclical listed on the Indonesia Stock Exchange in the period 2016 - 2021. The total sample selected was 260. The sampling technique used was purposive sampling. The method used in this research is panel regression analysis. The results of the analysis of this study indicate that corporate governance variables have a positive effect on financial difficulties, and performance variables intellectual capital have a positive effect on financial distress. It is hoped that this research can become a reference for further research as well as a basis for practitioners in making business decisions and for regulators to become the basis for making regulations in terms of the variables studied.  
Co-Authors Emelia Sari Pratama, Aditya Yoga Rochmah, Annisa