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Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi
Published by Universitas Wijaya Kusuma Surabaya
ISSN : 16931378     EISSN : 25989952     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
EQUILIBRIUM journal is published by Research Institution and Community Service Wijaya Kusuma Surabaya University. EQUILIBRIUM journal accepts any manuscripts or articles in the field of economics, management and accounting studies from both national and international academicians and researchers.
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Articles 2 Documents
 1 
Search results for , issue "Vol. 21 No. 2 (2025): October" : 2 Documents clear
Pengaruh Pajak Dan Insentif Tunneling Terhadap Keputusan Transfer Pricing Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023 Devi, Deasy Femayona; Nasrullah, Achmad; Maryati, Sri
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol. 21 No. 2 (2025): October
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v21i2.4879

Abstract

The following is the new author guidelines and article templates of this research discusses the influence of taxes and tunneling incentives on transfer pricing decisions, where taxes are one of the sources of state revenue in Indonesia, but multinational companies misuse transfer pricing to manipulate taxes to countries with lower tax rates, and the greater the tunneling incentives, the more significant the unreasonable transfer pricing practices for the benefit of majority shareholders. One of the causes is the high ratio of related party receivables to the company's total receivables and the high tax burden. This study aims to determine whether taxes and tunneling incentives affect transfer pricing decisions.
Pengaruh Green Banking, Corportae Social Responsibility, dan Ukuran Perusahaan Terhadap Nilai Perusahaan pada Perbankan Konvensional Hani, Fathihani; Rohman, Nanang Abdul
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol. 21 No. 2 (2025): October
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v21i2.4941

Abstract

This study aims to analyze the influence of green banking, corporate social responsibility, and company size on company value in the conventional banking sector listed on the Indonesia Stock Exchange for the period 2020-2024. This study uses a quantitative approach, and based on its objectives, this type of research is causal. The population of this study is conventional banking companies listed on the IDX, totaling 42 companies for the period 2020-2024. This study uses the purposive sampling method, selecting 15 companies multiplied by 5 periods. This study uses descriptive statistical analysis using secondary data with descriptive statistical tests. This is followed by a classical assumption test using the multiple regression model hypothesis testing method. This study uses panel data regression analysis tools with the help of the SPSS 26 application. The results show that green banking and corporate social responsibility have a positive and significant effect on company value. However, company size has no effect on company value

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