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Journal : Journal of Accounting Auditing and Business

The Determinants of Effectiveness Online Learning Media: A Case Study In Accounting Study Program at Universitas Medan Area Aditya Amanda Pane; T. Alvi Syahri Mahzura; Rana Fathinah Ananda; Sari Nuzullina Rahmadhani; Atika Rizki
Journal of Accounting Auditing and Business Vol 5, No 1 (2022): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v5i1.38102

Abstract

This study aims to analyze the effectiveness of online learning in terms of student perceptions, emotional intelligence, and the use of online media during the covid-19 pandemic. This quantitative research approach uses a questionnaire survey technique and descriptive data analysis. The sampling technique is simple random sampling, and the sample obtained research is an active student of Accounting Studies Program at the Universitas Medan Area semesters 2, 4, and 6. The research results show that the perception of students on learning online in the past pandemics Covid-19 through a various selection of media online considered effective and help improve students' emotional intelligence
The Effect of Leverage and Tunneling Incentives on Transfer Pricing: A Study on Consumer Goods Industry Listed on Indonesia Stock Exchange Sari Nuzullina Rahmadhani; Rana Fathinah Ananda
Journal of Accounting Auditing and Business Vol 5, No 1 (2022): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v5i1.37948

Abstract

This study examines the effect of leverage and tunnelling incentive on the company's decision to transfer pricing in consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2015-2020. The technique used in sampling is purposive sampling, with a sample of 15 consumer goods industry companies. The data used in this study is secondary data in companies' financial reports. The analysis model used in this study is multiple linear regression with a significant level of 5%. The analysis results showed that leverage measured by debt to equity ratio has a significant positive effect on transfer pricing, tunnelling incentive measured by ownership share above 20% has a significant positive impact on transfer pricing