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Syamruddin
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syambatubara@lkd-pm.com
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jurnalmandiri@lkd-pm.com
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INDONESIA
Jurnal Mandiri
Published by Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat
ISSN : 25803220     EISSN : 25804588     DOI : 10.33753/mandiri
Core Subject : Economy, Science, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
JURNAL MANDIRI: Ilmu Pengetahuan, Seni, dan Teknologi (P-ISSN: 2580-3220 and E-ISSN: 2580-4588) was published by Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM). This journal is an Indonesian-based open access peer-reviewed journal that is official twice a year (June and December). This journal contain ideas or results of research and scientific work that comes from research and community service with the aim of developing science, art, and technology. In addition, this Journal is also expected to be able to support the improvement of lecturer competencies and an alternative for the public in publishing the results of their work. As far as the focus and seriousness consist of: Business Management Accounting Economics Entrepreneurship
Arjuna Subject : -
Articles 132 Documents
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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.
The Effect of Profitability, Leverage, Firm Size, and Sales Growth on Firm Value Agustar, Gryara Anrasia; Nilawati, Yuana Jatu
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.v9i1.318

Abstract

Research purposes this study aims to analyze the effect of profitability, leverage, firm size, and sales growth on firm value in Food and Beverage sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. Method/Approach The research sample consisted of 37 companies with a total of 111 observations. Data were analyzed using panel data regression with the Random Effect Model (REM) approach, selected based on the results of the Chow, Hausman, and Lagrange Multiplier tests. Research Results The results indicate that profitability (ROA) has a significant positive effect on firm value, leverage (DER) has a significant negative effect on firm value, while firm size and sales growth also have significant positive effects on firm value. Conclusion this study implies the importance for companies to manage leverage prudently and to enhance profitability, business scale, and sales growth in order to increase firm value.

Page 14 of 14 | Total Record : 132

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