PENGARUH LIKUIDITAS, PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN

This research aims to determine the effect of liquidity, profitability and leverage on company value. The subject of thisresearch is the energy industry listed on the Indonesia Stock Exchange for the 2018-2021 period. The research designapplied is a causal study. The sampling technique uses a purposive sampling method. This method produces 58 companiesthat meet the criteria from a total of 80 companies during the 4 year observation period. The total sample includes 58companies. The data analysis method uses multiple linear regression analysis. The research results show that liquidityhas a positive effect on company value, while leverage and profitability have a positive effect on company value

THE EFFECT OF TAX EXPENSE, BONUS MECHANISM, AND TUNNELING INCENTIVE TO TRANSFER PRICING DECISION WITH PROFITABILITY AS A MODERATING VARIABLE

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh beban pajak, mekanisme bonus, dan tunneling incentive terhadap keputusan transfer pricing pada perusahaan dan pengaruh profitabilitas sebagai variabel pemoderasi terhadap pengaruh tersebut. Data merupakan data sekunder yang diperoleh dari laporan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2020. Pemilihan sampel yang digunakan adalah metode purposive sampling dan jumlah perusahaan pertambangan sebagai sampel dalam penelitian ini adalah 14 perusahaan dengan 70 data observasi untuk 5 tahun. Analisis data yang digunakan adalah regresi linier berganda dengan Moderated Regression Analysis. Hasil penelitian menunjukkan bahwa (1) beban pajak berpengaruh positif signifikan terhadap keputusan transfer pricing; (2) mekanisme bonus tidak berpengaruh terhadap keputusan transfer pricing; (3) insentif tunneling berpengaruh signifikan positif terhadap keputusan transfer pricing; (4) profitabilitas mampu memperkuat pengaruh beban pajak terhadap keputusan transfer pricing; (5) profitabilitas tidak mampu memperkuat pengaruh mekanisme bonus terhadap keputusan transfer pricing; (6) profitabilitas mampu memperkuat pengaruh tunneling incentive terhadap keputusan transfer pricing. The objective of research is to obtain empirical evidence about the effect of tax expense, bonus mechanism, and tunneling incentive to transfer pricing decision in companies and the effect of profitability as a moderating variable towards that its effect. The data is secondary data obtained from the annual reports of listed mining companies on the Indonesia Stock Exchange 2016 – 2020. The sample selection used is purposive sampling method and the number of mining companies as sample in this research are 14 companies with 70 observation data for 5 years. The data analysis is linear multiple regression with Moderated Regression Analysis. The results shows that  (1) tax expense has a positive  significant effect to transfer pricing decision; (2) bonus mechanism doesn’t have  effect to transfer pricing decision; (3) tunneling incentive has a positive significant effect to transfer pricing decision; (4) profitability is able to strengthen  the effect of tax expense to transfer pricing decision; (5) profitability isn’t able to strengthen the effect of bonus mechanism tos transfer pricing decision; (6) profitability is able to strengthen  the effect of tunneling incentive to transfer pricing decision

PENGARUH EFEKTIVITAS DEWAN KOMISARIS DAN KOMITE AUDIT, STRUKTUR KEPEMILIKAN, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA

The purpose of this study was to examine, analyze, and find empirical evidence of the influence the effectiveness of the board of commissioners and audit committee, concentrated ownership, managerial ownership, institutional ownership, and audit quality on earnings management with company size, company performance, and leverage as variable controls. The sample used in this study was 42 companies listed on the Indonesia Stock Exchange (IDX) in period 2013-2015. The sampling technique used was purposive sampling. This study used multiple regression analysis. The results of this study show that effectiveness of the board of commissioners, concentrated ownership, managerial ownership have negative effect on earnings management. However, the effectiveness of audit committees, institutional ownership, and audit quality doesn’t have effect on earnings management. As well, the firm size, firm performance, and leverage have effect on earnings management

CONSTRUCTION OF CUSTOMER RELATIONSHIP MANAGEMENT IN RETAIL BUSINESS

This article aims to construct the dimensions of customer relationship management (CRM), which consists of processes, preferences, customization, readiness, and capability in the retail service industry. With a total sample of 257, the results of testing using Structural Equation Modelling show that the fifth dimension of CRM construction contributes significantly to the construction of CRM.The findingsof the study on the construction of CRM customizationshow that there is still a weaknesses in registering valuable loyal customers. The collapse of conventional retail business is caused by not putting the priority of detecting valuable old customers This weaknessbecomes the strength of online retailers who are able to get traditional retail customers to switch to online platforms. CRM customization is also a crucial managerial implication for conventional, digital retailers and digital-conventional retail formats

The Correlation Analysis Between Supervisory Action and Organization Culture to Individual Performance of Junior Accountant in Public Accounting Firm with Job Satisfaction as Intervening Variable

The objective of this research is to analyze the impact of supervisory action, organizational structure, job satisfaction and individual performance junior accountants in public accounting firm. This study reports the results of a survey of 276 junior accountants from 17 small public accounting firms and 6 big public accounting firms. Purposive method is used to define the sample. This study find that the two major elements of supervisory action recommended by the AECC, leadership and mentoring, and assignments, do not give impact on the job satisfaction. Work condition give impact on the job satisfaction but job satisfaction do not give impact on the individual performance. This study also find that the three elements of organizational culture, bureaucratic and innovative culture were negatively correlated but do not give impact on the job satisfaction, unexpectedly, supportive culture was positively correlated but do not give impact on the job satisfaction. However, there are no significant differences between small public accounting firms and big public accounting firms for the supervisory actions and job satisfaction. But there are significant differences between small and big public accounting firms for the individual performance

PENGARUH KINERJA KEUANGAN, LEVERAGE, DAN CORPORATE GOVERNANCE TERHADAP SUSTAINABILITY REPORT

The aim of this research is to present actual data on the impact of corporate governance, leverage, and financial performance on sustainability reports in manufacturing companies. Companies in the manufacturing sector that were listed between 2020 and 2022 on the Indonesia Stock Exchange (IDX) were the subject of this study. Secondary data from the financial statements of manufacturing businesses listed on the IDX is used in this study. In order to produce a sample of 225 samples, the sampling approach in this study employed the purposive sampling method with multiple specified criteria. Multiple linear regression analysis is the approach used for data analysis. It includes numerous tests, including classical assumption tests, hypothesis tests, and descriptive statistical tests. The SPSS (Statistical Product and Service Solution) version 26 application is used for the calculations of these tests

PENGARUH PERGANTIAN MANAJEMEN, UKURAN PERUSAHAAN, AUDIT FEE, DAN REPUTASI AUDIT TERHADAP AUDITOR SWITCHING

This study aims to examine the effect of management change, firm size, audit fees, and audit reputation on auditor switching which are used as the dependent variable. The data used is secondary data obtained from the financial reports of companies in the Industrial Sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. This sample consists of 40 companies selected using a technique known as purposive sampling. . Using multiple linear regression analysis, the relationship between variables is investigated in this study. This research was processed using SPSS Version 25. The results of this study, partially Management Change, company size, Audit Fee, and Audit Reputation have a positive effect on Auditor Switching. Simultaneously all variables have a positive and significant effect on profitabilit

PENGARUH PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN, LEVERAGE DAN INTENSITAS MODAL TERHADAP TAX AVOIDANCE

This research aims to identify the influence of sales development, industrial dimensions, leverage, and capital seriousness on Tax Avoidance, either simultaneously or partially, with research objects in the mining manufacturing sector industry listed on the Indonesian Impact Exchange (BEI). The procedure for taking this research illustration uses a purposive sampling method with a total of 66 industries based on the population and 19 selected industries as illustrations. This research design is causal research using quantitative methods and using secondary information. The information analysis method uses the panel information regression method, namely combining cross section and time series information for 4 years from 2019-2022, using the IBM SPSS type 25 application. The results of this research partially prove that sales development, industry dimensions, leverage and seriousness Capital influences Tax Avoidance

Analisa Pengaruh Faktor-faktor Fraud Triangle Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia

This study aims to detecting financial statement fraud, based on the analysis of the fraud triangle adoption in SAS No.99. The variables of the fraud triangle that is used is a proxy financial stability with ACHANGE, external pressure that proxy by leverage, personal financial need proxy by OSHIP, financial target proxy by ROA, nature of industry proxy by receivable, ineffective monitoring proxy by BDOUT and rasionalization by TACC proxy. In this study financial statement fraud uses a proxy earnings management with discretionary accruals as the dependent variable. The population of this study is the property and real estate companies listed in Indonesia Stock Exchange in 2010 and 2011. The sample selection is done by using purposive sampling method and total sample of this study is 39 companies. Data analysis was performed with the classical assumption and hypothesis testing using linear regression. The results of this study indicate that the financial stability (ACHANGE) and Rationalization (TACC) have influence to the financial statement fraud. Meanwhile, LEV, OSHIP, ROA, RECEIVABLE and BDOUT have no significant impact on financial statement fraud