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All Journal Hasanuddin Economics and Business Review Jurnal Ilmiah Wahana Akuntansi
Indrawaty, Runy Rusdyantinah
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Economics, Econometrics & Finance Social Sciences

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Eksplorasi Perkembangan Penelitian Kinerja Lingkungan di Indonesia: Tinjauan Literatur Sistematis Indrawaty, Runy Rusdyantinah; Mudatsir; Yulita, Elvin; Janide, Anugrah; Said, Darwis; Damayanti, Ratna Ayu
Jurnal Wahana Akuntansi Vol 18 No 2 (2023): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.18.028

Abstract

Penelitian ini bertujuan untuk meninjau kembali dan merangkum faktor-faktor yang dapat mempengaruhi kinerja lingkungan perusahaan dari penelitian terdahulu yang dilakukan di Indonesia pada periode 2013-2022. Kinerja lingkungan menjadi isu yang menarik perhatian pada masa kini karena, selain berorientasi pada optimalisasi keuntungan, perusahaan juga bertanggung jawab atas lingkungan yang berada di sekitarnya. Tinjauan literatur dilakukan terhadap aspek jumlah, variasi desain, topik relevan, instrumen penelitian, dan teknik analisis data sehubungan dengan penelitian kinerja lingkungan. Hasil penelitian ini menunjukkan bahwa masih terdapat ruang yang sangat luas untuk mengeksplorasi penelitian kinerja lingkungan selanjutnya di masa depan.
Transfer Pricing and Its Relationship with Effective Tax Rate, Profitability, and Foreign Ownership Indrawaty, Runy Rusdyantinah; Usman, Asri; Alimuddin, Alimuddin
Hasanuddin Economics and Business Review VOLUME 7 NUMBER 2, 2023
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v7i2.5133

Abstract

This study aims to investigate the influence of effective tax rate and profitability on transfer pricing moderated by foreign ownership of consumer non-cyclical enterprises listed on the Indonesia Stock Exchange. Transfer pricing has become an intriguing subject due to firms' desire to reduce tax expenses to generate higher profits. The hypothesis was tested using Moderated Regression Analysis (MRA), which found that the effective tax rate has no significant effect on transfer pricing, however, profitability influences companies' decision to perform transfer pricing. It has been proved that foreign ownership has a moderating effect on the effective tax rate, profitability, and the transfer pricing interaction.
Co-Authors Darwis Said, Darwis Janide, Anugrah Mudatsir Ratna Ayu Damayanti Usman, Asri Yulita, Elvin