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Journal Socio Humanities Review
Published by Universitas Swadaya Gunung Jati
ISSN : 2808442X     EISSN : 28084144     DOI : https://doi.org/10.33603/jshr.v5i1
Core Subject : Humanities, Social,
Humanities Social Sciences
Journal Socio Humanities Review is a peer-refereed open-access journal which has been established for the dissemination of state-of-the-art knowledge in the field of social science. This journal is founded under the Lembaga Penelitian Universitas Swadaya Gunung Jati. All submitted manuscripts will be initially reviewed by editors and are then evaluated by a minimum of two International Reviewers through the double-blind review process. This is to ensure the quality of the published manuscripts in the journal. The Journal Socio Humanities Review welcomes high-quality manuscripts resulted from a research project in the scope of social science, which includes, but is not limited to the following topics: (1) Humanities, Social, Law, and Religious; (2) Social Science and Communication; (3) Accounting, Business and Management; and (4) Education. The manuscript must be original research, written in English, and not be simultaneously submitted to another journal or conference.
Arjuna Subject : Seni dan Humaniora - Seni dan Humaniora (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 3 No 2 (2023): VOLUME 3 NUMBER 2 SEPTEMBER 2023" : 5 Documents clear
The influence of taxes, company size, foreign ownership and bonus mechanisms on transfer pricing (empirical study on mining sector companies listed on the Indonesian Stock Exchange in 2017-2021) Nurmalasari , Erni; Wiharno, Herma; Dwi Martika, Lia
Journal Socio Humanities Review Vol 3 No 2 (2023): VOLUME 3 NUMBER 2 SEPTEMBER 2023
Publisher : Lembaga Penelitian Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jshr.v3i2.9494

Abstract

This study aims to understand, analyze and obtain empirical evidence that can explain the effect of taxes, firm size, foreign ownership and bonus mechanism on transfer pricing. The research method used in this research is descriptive method and verification method. The population in this study is the mining sector companies listed on the Indonesian stock exchange (IDX) in 2017 – 2021. A sample obtained by using a sampling quota of 35 companies or 175 financial report data. The analytical technique used in this study is logistic regression analysis using SPSS 20. The research results show that taxes, company size, foreign ownership, and bonus mechanisms simultaneously affect transfers pricing. test results partially show that the tax, company size, foreign ownership, and bonus mechanisms have a significant positive effect on transfer pricing.
THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL COSTS, INSTITUTIONAL OWNERSHIP AND MANAGERIAL OWNERSHIP ON FINANCIAL PERFORMANCE Shah, Teuku Faldian; Puspasari, Oktaviani Rita; Hamzah, Amir
Journal Socio Humanities Review Vol 3 No 2 (2023): VOLUME 3 NUMBER 2 SEPTEMBER 2023
Publisher : Lembaga Penelitian Universitas Swadaya Gunung Jati

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Abstract

This study aims to determine the effect of environmental performance, environmental costs, institutional ownership, and managerial ownership on financial performance. The research methods used in this study are descriptive and verification methods. The population in this study is Mining Sector Companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. Data samples were obtained using purposive sampling methods as many as 45 companies. The type of data used in this study is secondary data using financial statement data. The analysis technique used is panel data regression. Data processing using Eviews 9.0. The results showed that environmental performance, environmental costs, institutional ownership and managerial ownership together have a significant effect on financial performance. The partial test results show that dividend policy has a positive effect on company value, environmental performance has a positive effect on financial performance, environmental costs have a positive effect on financial performance, institutional ownership has a positive effect on financial performance and managerial ownership has a positive effect on financial performance
The Influence of Free Cash Flow, Profit Stability, Level of Asset Expansion, Leverage, and Company Funding Requirements on Dividend Policy Patonah, Dedeh Siti; Wiharno, Herma; Nurhandika, Arief
Journal Socio Humanities Review Vol 3 No 2 (2023): VOLUME 3 NUMBER 2 SEPTEMBER 2023
Publisher : Lembaga Penelitian Universitas Swadaya Gunung Jati

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Abstract

This study aims to analyze the effect of free , earnings stability, level of asset expansion, , and the company's funding requirements on dividend policy partially and simultaneously empirical studies on industrial sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2017 period 2021. The data used is secondary data obtained using non- participating observation techniques. The method used in this research is descriptive and verification method with a quantitative approach. Samples were taken using quota sampling, and 26 companies were obtained. The analysis technique used is panel data regression analysis. Data processing uses the eviews 9.0 program. This study uses the variables free , earnings stability which is proxied by SM, the level of expansion of assets which is proxied by GROWTH, is proxied by DER, and the company's funding requirements are proxied by CR. The results shows that simultaneously free , the stability of company earnings, the level of expansion of assets, , and the company's funding requirements have a significant positive effect on dividends policy. Partially, free  has a significant positive effect on dividends policies, earnings stability has a significant positive effect on dividend policy, the level of asset expansion has no significant negative effect on dividend policy, has no significant negative effect on dividends policies, and the company's funds requirements have a significant positive effect on dividends policy. From this study, the adjusted R-square value was 0.2244693, which means that 22.45% of the change in the dependent variables can be explained by the determining variables in the model, while the remaining 77.55% is influenced by other variables studied.
The Influence of Debt Contracts and Corporate Governance Mechanisms on Accounting Conservatism Nurfatimah, Siti Nuke; Nurhayati, Enung; Syuhira, Ira
Journal Socio Humanities Review Vol 3 No 2 (2023): VOLUME 3 NUMBER 2 SEPTEMBER 2023
Publisher : Lembaga Penelitian Universitas Swadaya Gunung Jati

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Abstract

The purpose of this study is to provide empirical evidence regarding the effect of debt covenants and corporate governance mechanisms on accounting conservatism. The technique used in taking the sample is the quota technique. The sample used in this study is a manufacturing company in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2017-2021 and is presented in rupiah currency. The sample used in this study was 120 financial statement data or 24 companies/methods used in this study were descriptive methods and verification methods. The data analysis technique in this study used panel data regression analysis. Based on the results of the f test, it shows that debt covenant, institutional ownership, managerial ownership, independent commissioner, audit committee and board of commissioners affect simultaneously the accounting consevatism. Based on the results of the t-test (partial) shows that institutional ownership, managerial ownership, independent commissioner, audit committee and board of commissioners have a significant positive effect on the accounting consevatism, while debt covenants have a significant negative effect on the accounting conservatism.
The influence of book tax differences , cash flow volatility, managerial ownership, amount of accruals and company size on profit persistence (case study of consumer services sub-sector companies listed on the Indonesian Stock Exchange in 2017 - 2021) Adena, Cindini; Suhendar, Dadang; Syarifudin, Syahrul
Journal Socio Humanities Review Vol 3 No 2 (2023): VOLUME 3 NUMBER 2 SEPTEMBER 2023
Publisher : Lembaga Penelitian Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jshr.v3i2.9498

Abstract

The purpose of this study was to determine the effect of Book Differences, Cash Flow Volatility, Managerial Ownership, and Amount of Company Size Accruals on Earnings Persistence. The methods used in this research are descriptive and verification. The population in this research is the financial reports of consumer services sub-sector companies listed on the Indonesia Stock Exchange for 2017-2021, namely 40 research companies. The sampling technique in this study used purposive sampling and obtained a sample of 21 companies. Astatistic used is panel data regression, while the hypothesis test uses the f-test and t-test. Based on the simultaneous test results of Book Tax Differences Cash Flow Volatility, Managerial Ownership, Accrual Amounts, and Uk have a simultaneous effect on earnings persistence, and based on the partial test of Tax Differences, Cash Flow Volatility, Managerial Ownership, Al Amounts and Sizes have a positive and significant effect on earnings persistence.

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