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All Journal JURNAL EKOBIS DEWANTARA Jurnal Bisnis, Manajemen, dan Keuangan
Bela Pratiwi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH PAJAK, EXCHANGE RATE, TUNNELING INCENTIVE, DAN LEVERAGE TERHADAP TRANSFER PRICING (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016) Bela Pratiwi
JURNAL EKOBIS DEWANTARA Vol 1 No 2 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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This study aims to determine the effect of tax, exchange rate, tunneling incentive, and leverage to transfer pricing. Dependent variable in this study is transfer pricing which is proxied with the value from a related party transaction (RPT) of sale. The independent variables in this study are tax, exchange rate, tunneling incentive, and leverage. This study took the secondary data in financial statements or annual reports that have been published by companies in Indonesia Stock Exchange. The population in this study are all the manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. This study took manufacturing companies listed on the Indonesia Stock Exchange as sample, especially the various industry sectors from years 2012-2016. Sampling technique used in this study was purposive sampling method. The total number of sample in this study is 35 firm years from seven companies. The analytical method used was logistic regression analysis using SPSS program version 16. The results of the analysis in this study indicate that tax, exchange rate, and tunneling incentive have no significant effect on transfer pricing, whereas leverage has a significant positive effect on transfer pricing. Keywords: Transfer Pricing, Tax, Exchange Rate, Incentive Tunneling, Leverage.
Analisis Pengaruh Intention to Boycott pada Konsumen Produk Perancis di Indonesia Bela Pratiwi; Sabilla Raihanah; Khoirunnisa Miftahul Jannah; Regia Saraswati
Jurnal Bisnis, Manajemen, dan Keuangan Vol 2 No 1 (2021): Jurnal Bisnis, Manajemen, dan Keuangan
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

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Penelitian ini bertujuan untuk menguji faktor -faktor yang mempengaruhi boycott intention pada produk perancis. Ada enam variabel yang digunakan untuk mengukur yaitu, animosity, intrinsic religious motivation, self enhancement, brand distrust, product judgement, dan attitude toward boycott. Pengumpulan data dilakukan di Jakarta selama masa PSBB (Pembatasan Sosial Berskala Besar) di bulan November 2020. Data dikumpulkan menggunakan kuesioner daring dan responden dipilih dengan menggunakan teknik random sampling. Total responden dalam penelitian ini adalah 210 yang terdiri dari 51 orang laki-laki dan 159 orang perempuan yang telah memboikot produk perancis. Data diolah dengan menggunakan exploratory factor analysis dan structural equation model. Hasilnya animosity berpengaruh secara positif dan signifikan terhadap intention to boycott french product, intrinsic religious motivation tidak berpengaruh secara positif dan signifikan terhadap intention to boycott french product, self enhancement berpengaruh secara positif dan signifikan terhadap intention to boycott french product, brand distrust tidak berpengaruh secara positif dan signifikan terhadap intention to boycott french product, product judgement tidak berpengaruh secara positif dan signifikan terhadap intention to boycott french product, dan attitude toward boycott tidak berpengaruh secara positif dan signifikan terhadap intention to boycott french product.
Co-Authors Khoirunnisa Miftahul Jannah Regia Saraswati Sabilla Raihanah