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All Journal Jurnal Akuntansi dan Pajak IJBE (Integrated Journal of Business and Economics) Scientia: Jurnal Hasil Penelitian Sustainable: Jurnal Kajian Mutu Pendidikan Asy Syar'iyyah: Jurnal Ilmu Syari'ah dan Perbankan Islam Budgeting: Jurnal Akuntansi Syariah
Marheni Marheni
IAIN Syaikh Abdurrahman Siddik Bangka Belitung
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : IJBE (Integrated Journal of Business and Economics)

 1 
EMPIRICAL STUDY OF INCOME MANAGEMENT BASED ON CASH FLOWS, AUDITOR QUALITY AND COMPANY VALUE IN INDONESIA Marheni Marheni
Integrated Journal of Business and Economics (IJBE) Vol 5, No 2 (2021): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.879 KB) | DOI: 10.33019/ijbe.v5i2.359

Abstract

AbstractThis study aims were to determine the effect of cash flow-based earnings management on firm value as moderated by the variable Good Corporate Governance. This research is explanatory research. The research population is manufacturing companies on the Indonesia Stock Exchange in 2014-2015. Methods of data analysis using Moderating Regression Analysis (MRA). This study explains that cash flow-based earnings management has an effect on firm value. Auditor quality has a significant effect on firm value. Likewise, management ownership has no effect on firm value.  Keywords: earnings management, cash flow, company value and Good Corporate Governance
TRANSFER PRICING MULTINATIONAL COMPANIES IN INDONESIA: THE ROLE OF GOOD CORPORATE GOVERNANCE (GCG), TUNNELING INCENTIVE AND LEVERAGE Marheni Marheni; Yunita Maharani; Liya Ermawati
Integrated Journal of Business and Economics (IJBE) Vol 6, No 3 (2022): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.227 KB) | DOI: 10.33019/ijbe.v6i3.506

Abstract

The aims of study were 1) to analyze the effect of Good Corporate Governance (GCG) on transfer pricing; 2) Analyzing the effect of tunneling incentive on transfer pricing and 3) Analyzing the effect of leverage on transfer pricing. The research population were multinational companies in the manufacturing sector in Indonesia at 2010-2019. Methods of analysis used multiple regression analysis. The results showed that 1) GCG had a positive and significant effect on the company's transfer pricing. Hypothesis H1 which states that GCG had a positive effect on the company's transfer pricing is proven: 2) Tunneling Incentive (TI) had a positive and significant effect on the company's transfer pricing. Hypothesis H2 which states that Tunneling Incentive (TI) had a positive effect on the company's transfer pricing is proven; 3) Leverage had not positive and significant effect on the company's transfer pricing. Hypothesis H3 which states that leverage has a positive effect on the company's transfer pricing is not proven.
Co-Authors Agus Triyono Andi Fatma Wati Citra Etika Diah Mukminatul Hasimi Imam Alfikri Pratama Kusnadi Kusnadi Liya Ermawati Robby Irwansyah Yulistia Devi Yunita Maharani Yunita Maharani