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Journal : Jurnal Akuntansi Bisnis

Pengaruh Struktur Aset, Risiko Bisnis, dan Pertumbuhan Penjualan Terhadap Struktur Modal Dengan Profitabilitas Sebagai Variabel Moderating Usi Meilani; Agus Wahyudin
Jurnal Akuntansi Bisnis Vol 19, No 1: Maret 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i1.3513

Abstract

This study aims to analyze and describe the effect of asset structure, business risk and sales growth on capital structure by using profitability as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange in 2017-2019. The sample of this research is 49 companies with 147 units of analysis. The sampling method used is purposive sampling. The data collection technique in this study uses the documentation technique in the form of company financial statement data. Data were analyzed using descriptive statistical analysis techniques and inferential statistical analysis with Moderated Regression Analysis (MRA). Data analysis was performed using IBM SPSS Statistics 23. The results of this study indicate that asset structure has a positive and significant effect on capital structure. Business risk and sales growth have no effect on the capital structure. Profitability is able to moderate the effect of asset structure and business risk on capital structure but is unable to moderate the effect of sales growth on capital structure. Business risk and sales growth have no effect on the capital structure. Profitability is able to moderate the effect of asset structure and business risk on capital structure but is unable to moderate the effect of sales growth on capital structure. Business risk and sales growth have no effect on the capital structure. Profitability is able to moderate the effect of asset structure and business risk on capital structure but is unable to moderate the effect of sales growth on capital structure.
Determinan Praktik Transfer Pricing dengan Firm Size Sebagai Pemoderasi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Lina Maulida; Agus Wahyudin
Jurnal Akuntansi Bisnis Vol 18, No 2: September 2020
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v18i2.3514

Abstract

The purpose of this study is to analyze the effect of debt covenant, tax minimization, and audit quality on transfer pricing practice with firm size as the moderating variable. Employing purposive sampling, as much as 21 mining companies listed on the IDX in 2017-2019 were available for the test of hypothesis . Moderated regression analysis was used for the test of hypothesis. The results showed that debt covenants have no significant effect on transfer pricing. Tax minimization and audit quality have negative effect on transfer pricing and audit quality. In addition, firm size does not significantly moderate the relationship between debt covenant and transfer pricing, but firm size can significantly moderate the relationship between tax minimization and transfer pricing and can also significantly moderate the relationship between audit quality and transfer pricing.
Co-Authors - FACHRURROZIE - Kardoyo -, Kardiyem -, Kustiani Abdulah Hafiz Achmad Slamet Aep Wawan Irwan Aep Wawan Irwan Agung Yulianto Agus Ariyanto Agus Hermanto Agusmiati, Dini Ahmad Faris Arifianata, Ahmad Faris Ahmad Nurkhin Ajeng Febriyani, Ajeng Ajeng Rizka Riadiani, Ajeng Rizka Aldila Krisnaresanti, Aldila Amin Pujiati Ani Rusilowati Anindya, Marsya Nabila Anisa Septiani Aenul Fajriah Anita, Nur Anna Kania Widiatami ANNE NURAINI Arina Fithrona Ariyanto, Dany Ariyanto, Dany Astrid Chandra Sari Atik Novitasari, Atik Aulia, Shabrina Caesharah Azizah, Farinka Nurrahmah Badingatus Solikhah Bajri, Reza Aed Galib Bestari Dwi Handayani Betty Natalie Fitriatin Buana, Rastra Buana, Rastra Cendrawati, Lena Chaq, Vida Chusnia D. C. Bachtiar D. C. Bachtiar, D. C. D. F. Sari D. F. Sari, D. F. Dani Rahman Hakim, Dani Rahman Dedi Ruswandi Dedi Widayat Dewi, kustiyanti Dhian Dharma Prayuda, Dhian Dharma Dian Tri Kusumawati, Ois Dian Tri Kusumawati, Ois Dikha Kumalasari Dina Tsabitah, Dina Dwi Cahyaningdyah Dwi Harini Dwi Hermanto Eka Susanti Elis Khaerunisa Elsa Puspasari, Elsa Endah, Siti Nur Endah, Siti Nur Endang Susilaningsih Etty Soesilowati Fadhilah Mahanani Saputri Fahmi Yusuf Fariztian, Anies Fariztian, Anies Fathur Rokhman Fauni, Arini Mayang Fauni, Arini Mayang Fauzan, Slamet Fiky Yulianto Wicaksono Fiky Yulianto Wicaksono Fiky Yulianto Wicaksono Fithrona, Arina Fityan, Yoni Rofiqotul Hanik Ristiana Hardianto, Rio Noverdhi Hardiyanti, Dwi Hardiyanti, Dwi Harini, Dwi Haryadi - Haryono Haryono Hasan Mukhibad Heri yanto Hidayah, Ari Fatihatul I Ketut Sudiana Ibrotul Lailatur Rohmah, Ibrotul Lailatur Imroatus Sholikhah, Imroatus Indah Anisykurlillah Irawan, Dony Irawan, Dony Isnarto, Isnarto Isti Hidayah Jati, Kuat Waluyo Joko Widodo Kaefahmi, Amhal Ketut Sudarma Khairani, Desy Khoiruman Soleh, Khoiruman Khosidah, Nasihotul Kiswanto - Kiswanto Kiswanto Kiswanto, Kiswanto Kustiani - Laksono Trisnantoro Larasati, Hanum Lasmana, Syaiful Andy Lina Maulida Linda Wahyu Setianingrum, Linda Wahyu Listiyowati listiyowati, Listiyowati M. Fauzi Malihatus Sholihah Maolana, Irfan Margareta, Rinda Sindhi Marini Marini Masrukan Masrukan Masrukhan Masrukhan Masrukhi Masrukhi Mega Hemamalini Fournia Gangga Muhamad Aristiyo, Muhamad Muhamad kadapi, Muhamad Muhammad Feriady, Muhammad Muhammad Irfan Janitra, Muhammad Irfan Muhammad Khafid Muhammad Lukman Hanifa, Muhammad Lukman Muhsin Muhsin mungin eddy wibowo, mungin eddy Nastiti Rahayuni Ni’mah, Siti Khoirun Niswah Baroroh Nuhaaya, Ailin Nur Khabibah, Nur Oktyama, Gandhis Arine Partono Thomas Patmara, Reza Puji Novita Sari Pujiati, Endang Pujiati, Endang Purwadi Suhandini purwadi suhandini Purwantoro, Ihsan Putra, Ngurah Made Darma R. D. Rahmawati R. D. Rahmawati, R. D. Rahmat Syarifulloh, Rahmat Rediana Setiyani, Rediana Renaningtyas, Dwi Lestari Riswanda Imawan, Riswanda Rizka Fitriani Ruminta Ruminta Rusdarti - Rusli, Tiffany Shahnaz S Martono S. A. Nursaripah S. A. Nursaripah, S. A. S.Martono S.Martono, S.Martono Salfira Amalia Listyaningrum, Salfira Amalia Salsabila, Khansa’ Samsudi Samsudi Santi Rosniawaty siti hardian Siti Ismuzaroh Subagyo Subagyo Sucihatiningsih Dian Wisika Prajanti Sudjarwo, Ragil Sudjarwo, Ragil Sukestiyarno Sukestiyarno SUMADI SUMADI Supriyadi Supriyadi Suryaningsih, Devi Tati Nurmala Tati Nurmala Tia Pipit Naovila, Tia Pipit Tri Handayani, Elfa Dikah Tri Suminar Trisni Suryarini Tusyanah Tusyanah Ulum, Muhammad Saiful Usi Meilani Wahyu Lestari Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Widodo Widodo Widodo Widodo Wiyanto - Yoga Yuniadi Yuana Khoirunisa Yulianto, Agung Yuwariah, Yuyun Yuwariah Yuyun Yuwariah Zaenab Zaenab