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All Journal Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Jurnal Mandiri Economic Reviews Journal Media Riset Akuntansi Auditing & Informasi
Kesumo Wardhani, Nurhastuty
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering 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.  
Environmental Cost Disclosure for Promoting Green Economy Implementation in Situ Ciburuy Tourism Ramdhani, Alfian; Kesumo Wardhani, Nurhastuty
MediaTrend Vol 20, No 1 (2025): MARET
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v20i1.29411

Abstract

This study examines environmental costs in the Situ Ciburuy tourist area, West Bandung, as part of efforts to promote the adoption of the green economy concept. Using a qualitative descriptive approach with a field study method, the researcher serves as the primary instrument for data collection. Triangulation techniques are employed to integrate multiple data sources, ensuring a more comprehensive analysis. The study gathers both primary and secondary data, with key informants including tourism managers at Situ Ciburuy and members of the local community.Findings reveal that environmental costs at Situ Ciburuy are recorded alongside other expense components in profit and loss financial statements. These costs mainly arise from waste management activities, such as garbage disposal and aquatic ecosystem conservation, and are documented in operational reports. The disclosure of environmental costs provides insight into expenditures on eco-friendly initiatives that tourism managers must undertake. Transparent reporting of these expenses enhances awareness of the importance of investing in sustainable practices aligned with green economy principles.This research aims to support the development of sustainable tourism at Situ Ciburuy and serve as a reference for other tourism managers seeking to implement the green economy concept more effectively.
Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan di Indonesia dengan Intellectual Capital dan Competitive Advantage Sebagai Variabel Mediasi Parluhutan, Hehe Alfredo; Kesumo Wardhani, Nurhastuty
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.1070

Abstract

This research aims to examine and analyze the relationship between Corporate Social Responsibility and Financial Performance, with Intellectual Capital and Competitive Advantage as mediating variables. This research was conducted using secondary data obtained from the companies' annual reports. The sampling method in this research used a purposive sampling method. The samples used in this research are companies listed on the Indonesia Stock Exchange during a specific observation period. The data analysis method used to test the hypothesis is path analysis processed with statistical software. The results of the hypothesis testing in this research indicate that (1) Corporate Social Responsibility has a positive and significant effect on Intellectual Capital, (2) Corporate Social Responsibility has a positive and significant effect on Competitive Advantage, (3) Intellectual Capital and Competitive Advantage significantly mediate the relationship between social activities and financial achievement, and (4) integrated social practices are able to create long-term economic value for business entities.
Co-Authors Emelia Sari Parluhutan, Hehe Alfredo Pratama, Aditya Yoga Ramdhani, Alfian Rochmah, Annisa