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All Journal JMB : Jurnal Manajemen dan Bisnis Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan
Suparman Suparman
Universitas Muhammadiyah Tangerang
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Journal : JMB : Jurnal Manajemen dan Bisnis

 1 
PENGARUH STRUKTUR MODAL, KINERJA KEUANGAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Suparman Suparman
JMB : Jurnal Manajemen dan Bisnis Vol 9, No 2 (2020): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v9i2.3492

Abstract

The purpose of this study was to examine the effect of capital structure, corporate financial performance, company growth, company size on firm value in banking companies on the Indonesia Stock Exchange. The population in this study were all banking companies listed on the Indonesia Stock Exchange with the research period from 2011 to 2015, totaling 14 banking companies. The data used are secondary data. The sample selected using Purpose sampling amounted to 9 companies. The results of this study indicate that partially the capital structure variable has a positive and significant effect on firm value, financial performance variables have a positive and significant effect on firm value, growth variables have a positive and insignificant effect on firm value and size variables have a positive and insignificant effect on firm value. , And simultaneously the capital structure, company financial performance, company growth and company size have an influence on the value of banking companies listed on the Indonesia Stock Exchange in the period 2011 to 2015.
Peranan Kepemilikan Asing Sebagai Pemoderasi Pengaruh Mekanisme Bonus dan Tunneling Incentive Terhadap Transfer Pricing Pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2017-2021 Januar Eky Pambudi; Suparman Suparman
JMB : Jurnal Manajemen dan Bisnis Vol 12, No 2 (2023): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v12i2.8521

Abstract

The purpose of this study is to determine the role of foreign owners as coordinators of the impact of bonus and tunneling incentive mechanisms on transfer pricing in manufacturing companies listed on the Indonesian Stock Exchange (IDX). . The research period is five years from 2017 to 2021. The study population is manufacturing companies listed on the Indonesian Stock Exchange (IDX). The type of data used is secondary data and the data used is taken from financial reports of companies listed on his IDX. The sampling technique is a targeted sampling technique. Based on the sampling criteria for this study, there were 10 companies. The analytical method used is panel data regression analysis using E-Views 9.0 software. Research results show that bonus mechanisms have a positive impact on transfer pricing in part, while tunneling incentives have no impact on transfer pricing. At the same time, both variables affect transfer pricing. Foreign ownership as a moderating variable does not modulate the relationship between bonus mechanisms and transfer pricing tunnel incentives. ThepurposeofthisstudyistodeterminetheroleofforeignownersascoordinatorsoftheimpactofbonusandtunnelingincentivemechanismsontransferpricinginmanufacturingcompanieslistedontheIndonesianStockExchange(IDX)..Theresearchperiodisfiveyearsfrom2017to2021.ThestudypopulationismanufacturingcompanieslistedontheIndonesianStockExchange(IDX).ThetypeofdatausedissecondarydataandthedatausedistakenfromfinancialreportsofcompanieslistedonhisIDX.Thesamplingtechniqueisatargetedsamplingtechnique.Basedonthesamplingcriteriaforthisstudy,therewere10companies.Theanalyticalmethodusedispaneldataregressionanalysisusing E-Views9.0software.Researchresultsshowthatbonusmechanismshaveapositiveimpactontransferpricinginpart,whiletunnelingincentiveshavenoimpactontransferpricing.Atthesametime,bothvariablesaffecttransferpricing.Foreignownershipasamoderatingvariabledoesnotmodulatetherelationshipbetweenbonusmechanismsandtransferpricingtunnelincentives. 
Co-Authors Cahyani Kurniastuti Ismayudin Yuliyzar Pambudi, Januar Eky Priyo Susilo Putra Pratama