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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) ATESTASI : Jurnal Ilmiah Akuntansi
Sitti Murniati
Sekolah Tinggi Ilmu Ekonomi Wira Bhakti, Makassar
Economics, Econometrics & Finance

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ANALISIS RASIO LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS DALAM MENDUKUNG PEMBIAYAAN PADA PT BANK DANAMON INDONESIA, TBK. Lia Dahlia Iryani; Herlina Herlina
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 1, No 2 (2015): Vol 1, No 2 (2015)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (54.193 KB) | DOI: 10.34204/jiafe.v1i2.514

Abstract

The performance assessment of the financial aspects of the company more frequently using financial ratio analysis techniques. This analysis requires the financial statements at least the last two years. With the financial ratio analysis will be able to determine the level of liquidity, solvency, and profitability. A research technique that used is quantitative analysis (nonstatistik). From the research result showed that the ratio of liquidity, solvency, and profitability tends to increase and financing of PT Bank Danamon Indonesia, Tbk was in a healthy state, based on the results of tests performed that financing in PT Bank Danamon Indonesia, Tbk in 2011 increased by 777 962. This is due to an increase in the level of solvency. Increased financing occurs due to the condition of PT Bank Danamon Indonesia, Tbk. in a liquid state when viewed from the level of liquidity.Keywords: Liquidity Ratios, Solvency Ratios, Profitability Ratios, and Financing
Effect of Effective Tax Rate, Tunneling Incentive, and Bonus Mechanism on Transfer Pricing Decision Herlina Herlina; Sitti Murniati
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.696

Abstract

This study examines the impact of the effective tax rate, tunneling incentive, and bonus method on transfer pricing decisions. This study focuses on the population of manufacturing companies in the primary and chemical industries listed on the Indonesia Stock Exchange. The period of this study is from 2018 to 2022, which includes 70 companies. The sample size consists of 11 companies selected using the purposive sampling method. The data source consists of secondary data, specifically financial reports from manufacturing companies listed on the IDX (Indonesia Stock Exchange). The time selected for data collection covers 2018 to 2022. This study uses a Panel Data regression approach. This research also uses various ways to look at the data, such as descriptive statistics, normality tests, heteroscedasticity tests, multicollinearity test, autocorrelation tests, hypothesis testing with coefficient of determination test, partial test, and simultaneous tests. The preliminary findings show that the effective tax rate positively and statistically significantly influences transfer pricing decision-making. The existence of tunneling incentives and bonus mechanisms is found to have a statistically insignificant impact on transfer pricing decisions. The bonus mechanism has an adverse and substantial effect on the decision-making process related to transfer pricing.
Co-Authors Herlina Herlina Lia Dahlia Iryani