Abstract
This study aims to determine the effect of intangible assets, firm size, tax compliance, leverage on transfer pricing. The data analysis uses multiple linear regressions on 12 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2015-2019. The results of this study show that intangible assets, firm size, tax compliance, leverage simultaneously have a significant effect on a company’s decision to practice transfer pricing, as well as intangible assets and leverage partially, have a positive and significant effect on transfer pricing. But firm size partly has a negative and significant effect on transfer pricing. Meanwhile, tax compliance has no significant effect on transfer pricing.
Keywords: Intangible Assets, Firm Size, Tax Compliance, Leverage, and Transfer Pricing
<p>Penelitian ini bertujuan untuk menganalisis pengaruh langsung dan tidak langsung profitabilitas yang diproksikan dengan <em>Return of Equity </em>(ROE) dan utang yang diproksikan dengan <em>Debt to Assets Ratio </em>(DAR) terhadap perataan laba sekaligus memeriksa apakah tarif pajak efektif dapat memediasi hubungan tersebut. Sampel terdiri dari 32 perusahaan manufaktur dari industri barang konsumsi di Bursa Efek Indonesia pada tahun 2018-2020. Sampel diambil menggunakan teknik purposive sampling. Data dianalisis menggunakan aplikasi SmartPLS 3. Hasil penelitian menunjukkan bahwa profitabilitas mempengaruhi perataan laba dan tarif pajak efektif, utang mempengaruhi perataan laba namun tidak mempengaruhi tarif pajak efektif. Selain itu penelitian ini menunjukkan hasil bahwa tarif pajak efektif tidak dapat memediasi pengaruh antara profitabilitas dan utang terhadap perataan laba pada perusahaan industri barang konsumsi di Bursa Efek Indonesia pada tahun 2018-2020.</p>
Kajian ini bertujuan untuk mengidentifikasi hubungan antara Rasio Solvabilitas (DAR), Rasio Profitabilitas (ROA) dan Kebijakan Dividen (DPR) Terhadap Harga Saham. Penelitian ini memanfaatkan informasi yang didapatkan dari laporan keuangan industri barang konsumsi yang termuat di BEI, serta menggunakan metode pengujian purposive sampling dengan memenuhi langkah eksplorasi. Kajian ini mengambil pengamatan selama 3 tahun dari 2019-2021 dan diperoleh sebanyak 75 data melalui 25 industri barang konsumsi. Metode penelitian yang digunakan dengan Statistical Package for the Social Sciences (SPSS) berjenis data sekunder. Perolehan dari penelitian menunjukkan Rasio Solvabilitas (DAR) tidak berpengaruh positif terhadap Harga Saham, Rasio Profitabilitas (ROA) berpengaruh positif secara parsial dan signifikan terhadap Harga Saham dan Kebijakan dividen (DPR) tidak berpengaruh positif terhadap Harga Saham.
This study aims to determine the effect of firm size, profitability, audit committee on audit delay with public accounting firms as moderation in banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used was purposive sampling with the number of samples used as many as 25 companies with an observation period of 2018-2020. This research uses multiple linear regression analysis method. Based on the results of the data processing shows that the size of the company is not significant to audit delay. Profitability has no and no significant effect on audit delay. The audit committee is significant to the delay audit. The size of the public accounting firm cannot moderate the effect of firm size on audit delay and is not significant. The size of the public accounting firm cannot moderate the effect of profitability on audit delay and is not significant. The size of the public accounting firm can moderate the effect of the audit committee on audit delay and is significant.
Key Word: audit delay, firm size, profitability, audit committee, public accounting firm size
The purpose of carrying out this research is to be able to identify and test various factors that can influence factors in influencing accuracy when providing financial reports for public companies in Indonesia during the pandemic period. The method used in this research is through logistic regression analysis. This analysis will be assisted by using statistical application tools. The results of this study found that there is a simultaneous influence that comes from profitability, liquidity, company age and also the size of the company to the timeliness in submitting financial statements belonging to property companies that have been registered by property companies on the Indonesia Stock Exchange. There is a positive influence given by the age of the company to the delivery of the company's financial statements. In contrast to the size of the company, where this has a negative influence on the accuracy in submitting the company's financial statements. The liquidity and profitability have no influence at all on the submission of financial statements in a company.
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