{"title":"Faktor yang Mempengaruhi Keputusan Transfer Pricing pada Perusahaan Sektor Consumer Non-Cyclicals","authors":"Natasya Permata Sari, Veni Veni","doi":"10.21632/saki.6.2.182-199","DOIUrl":"https://doi.org/10.21632/saki.6.2.182-199","url":null,"abstract":"The study aimed to determine the impact of Tax Minimization, Company Size, Debt Covenant, and Profitability on the Transfer Pricing decision in non-cyclical companies. The theoretical framework supporting this study is the agency theory. The study used a quantitative causal comparative approach with a population and sample of non-cyclical companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. The sample was obtained based on predefined criteria. The analysis in this study included descriptive statistics, classical assumption tests, and linear regression analysis, which was processed using IBM SPSS version 25. Based on the test results, it was found that: (1) Tax Minimization had a significant negative impact on transfer pricing; (2) Company Size had not a significant positive impact on transfer pricing; (3) Debt Covenant had a significant negative impact on transfer pricing; (4) Profitability had not a significant negative impact on transfer pricing.","PeriodicalId":470883,"journal":{"name":"Studi Akuntansi dan Keuangan Indonesia","volume":"31 42","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141814148","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaruh Intensitas Aset Biologis, Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Manajerial terhadap Pengungkapan Aset Biologis","authors":"Mona Ayu Cantika, Poppy Nurmayanti, U. Afifah","doi":"10.21632/saki.6.2.162-181","DOIUrl":"https://doi.org/10.21632/saki.6.2.162-181","url":null,"abstract":"This study aims to examine the influence of the intensity of biological assets, profitability, company size, and managerial ownership on the disclosure of biological assets in agricultural companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2021. Based on predetermined criteria using a purposive sampling technique, 42 companies were selected from a population of 130 companies. The results of the study indicate that the intensity of biological assets affects the disclosure of biological assets, but profitability, company size, and managerial ownership do not affect the disclosure of biological assets. Furthermore, the intensity of biological assets, profitability, company size, and managerial ownership did not affect the disclosure of biological assets before the implementation of PSAK 69, according to additional investigations. Then, after the implementation of PSAK 69, the disclosure of biological assets was influenced by the intensity of biological assets and profitability, but not by company size and managerial ownership. The limitation of this study is that it focuses only on four independent variables: the intensity of biological assets, profitability, company size, and managerial ownership. The results of this study indicate that there are additional factors that may influence the disclosure of biological assets.","PeriodicalId":470883,"journal":{"name":"Studi Akuntansi dan Keuangan Indonesia","volume":"88 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141835503","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}