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PENGARUH TRANSFER PRICING, INTENSITAS MODAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE DIMODERASI KARAKTERISTIK EKSEKUTIF PADA PERUSAHAAN FOOD AND BEVERAGE TAHUN 2020 - 2023
No full textPenelitian ini bertujuan untuk menganalisis pengaruh transfer pricing,
intensitas modal, dan kepemilikan institusional terhadap praktik tax
avoidance pada perusahaan sektor makanan dan minuman yang terdaftar
di Bursa Efek Indonesia (BEI) periode 2020-2023, dengan karakteristik
eksekutif sebagai variabel moderasi. Metode penelitian yang digunakan
adalah kuantitatif dengan pendekatan asosiatif, menggunakan data panel
dari laporan keuangan perusahaan. Teknik analisis data meliputi regresi
data panel dengan model Random Effect Model (REM) dan Moderated
Regression Analysis (MRA) untuk menguji efek moderasi.
Hasil penelitian menunjukkan bahwa:
1. Intensitas modal berpengaruh positif signifikan terhadap tax
avoidance, sedangkan transfer pricing dan kepemilikan institusional
tidak berpengaruh signifikan.
2. Karakteristik eksekutif memoderasi hubungan transfer pricing dan
kepemilikan institusional terhadap tax avoidance (moderasi murni),
tetapi tidak memoderasi hubungan intensitas modal dengan tax
avoidance.
Implikasi penelitian ini memberikan wawasan bagi perusahaan dan
pemerintah dalam merumuskan kebijakan perpajakan yang lebih efektif,
serta menekankan pentingnya pengawasan terhadap praktik penghindaran
pajak, terutama pada perusahaan dengan intensitas modal tinggi.
Kata Kunci: Tax avoidance, transfer pricing, intensitas modal, kepemilikan
institusional, karakteristik eksekutif.
This study aims to analyze the influence of transfer pricing, capital intensity,
and institutional ownership on tax avoidance practices in food and
beverage companies listed on the Indonesia Stock Exchange (IDX) from
2020 to 2023, with executive characteristics as a moderating variable. The
research method employed is quantitative with an associative approach,
using panel data from company financial reports. Data analysis techniques
include panel data regression with the Random Effect Model (REM) and
Moderated Regression Analysis (MRA) to test the moderation effect.
The results of the study indicate that:
1. Capital intensity has a significant positive effect on tax avoidance,
while transfer pricing and institutional ownership do not have a
significant influence.
2. Executive characteristics moderate the relationship between transfer
pricing and institutional ownership on tax avoidance (pure
moderation), but do not moderate the relationship between capital
intensity and tax avoidance.
The implications of this research provide insights for companies and
governments in formulating more effective tax policies, as well as
emphasizing the importance of oversight of tax avoidance practices,
especially in companies with high capital intensity.
Keywords: Tax avoidance, transfer pricing, capital intensity, institutional
ownership, executive characteristics
ANALISIS FAKTOR MAKRO EKONOMI YANG MEMPENGARUHI KINERJA PASAR DENGAN RETURN ON ASSETS (ROA) SEBAGAI PEMODERASI PADA BANK KONVENSIONAL YANG TERDAFTAR DI BEI TAHUN 2020- 2023
No full textPenelitian ini bertujuan u
ntuk menganalisis pengaruh suku bunga
kredit, inflasi, Bank Size terhadap Kinerja Pasar yang dimoderasi
oleh Return on Asset (ROA). Pada penelitian ini, diperoleh 124
sampel bank yang terdaftar di BEI pada tahun 2020-2023. Data
diolah dengan menggunakan analisis regresi berganda dengan
SPSS. Berdasark
an analisis yang dilakukan dapat disimpulkan
bahwa Suku Bunga Kredit dan Inflasi memiliki pengaruh negatif
signifikan terhadap Kinerja Pasar. Sedangkan Bank Size
memiliki pengaruh positif signifikan terhadap Kinerja Pasar.
Return on Asset memoderasi pengaruh Bank Size terhadap
Kinerja Pasar namun, tidak secara signifikan mempengaruhi
pengaruh Suku Bunga Kredit, Inflasi terhadap Kinerja Pasar.
This study aims to analyze the influence of credit interest rates,
inflation, and bank size on market performance, moderated by
Return on Assets (ROA). The study uses a sample of 124 banks
listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023.
The data were a
nalyzed using multiple regression analysis with
SPSS. Based on the analysis, it can be concluded that credit
interest rates and inflation have a significant negative effect on
market performa
nce, while bank size has a significant positive
effect on market performance. Furthermore, Return on Assets
(ROA) mo
derates the effect of bank size on market performance
but didn’t moderate the effect of credit interest rates, inflation on
market performance.
Keywords : Macro Economic, Bank Size, ROA, Tobin’s
PENGARUH SPESIALISASI, INDEPENDENSI, UKURAN KAP, TERHADAP KUALITAS AUDIT DENGAN INTEGRITAS AUDITOR SEBAGAI MODERASI
No full textPENGARUH KEPEMILIKAN INSTITUSIONAL, LEVERAGE, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA YANG DIMODERASI DENGAN KUALITAS AUDIT
No full textTujuan utama penelitian berikut ialah guna menguji efek kualitas audit selaku
variabel moderasi pada pengaruh kepemilikan institusional, leverage, dan
profitabilitas terhadap manajemen laba pada perusahaan sektor konsumen primer
subsektor makanan serta minuman yang terdaftar di Bursa Efek Indonesia (BEI).
Populasi penelitian ini adalah dari periode 2019-2023. Studi berikut
memanfaatkan 109 titik data yang dikumpulkan dari 23 perusahaan di sektor
konsumen primer subsektor makanan serta minuman. Perusahaan dipilih dengan
memakai teknik sampel purposif. Untuk penelitian berikut, peneliti memilih
memakai SPSS 26. Berlandaskan penelitian kami, kepemilikan institusional serta
leverage tidak mempunyai pengaruh negatif terhadap manajemen laba.
Profitabilitas mempunyai pengaruh negatif terhadap manajemen laba. Kualitas
audit mampu memoderasi hubungan antara kepemilikan institusional dengan
manajemen laba, kualitas audit tidak mampu memoderasi hubungan antara
leverage dengan manajemen laba, dan profitabilitas dengan manajemen laba.
Kata kunci: manajemen laba, kepemilikan institusional, leverage, profitabilitas
In order to determine how audit quality functions as a mediator between the
impacts of institutional ownership, leverage, and profitability on earnings
management, this study will specifically examine major consumer sector
businesses listed on the Indonesia Stock Exchange (BEI). food and drink industry
subsector. From 2019 through 2023, 109 data points were gathered from 23
purposefully chosen consumer sector enterprises in the food and beverage
subsector. The study data was processed using the SPSS 26 application. This
study's findings reveal that profit management is unaffected by institutional
ownership, but is negatively impacted by leverage and return on investment
(ROI). While audit quality may mitigate the impact of institutional ownership on earnings management, profitability and earnings management are unrelated.
Leverage and earnings management are unrelated as well.
Keywords: earning management, institutional ownership, leverage, profitabilit
PERAN KONTRIBUSI MANAJEMEN LABA SEBAGAI MODERASI PADA PENGUNGKAPAN TANGGUNG JAWAB SOSIAL, MODAL INTELEKTUAL DAN RISIKO TERHADAP BIAYA MODAL
No full textPenelitian ini bertujuan untuk menguji pengaruh pengungkapan tanggung jawab
sosial perusahaan (CSR), modal intelektual (ICD), dan pengungkapan risiko (Risk
Disclosure/RD) terhadap biaya modal (WACC), serta peran manajemen laba
(TAC) sebagai variabel moderasi pada perusahaan sektor keuangan yang terdaftar
di Bursa Efek Indonesia tahun 2019-2023. Sampel penelitian diperoleh melalui
metode purposive sampling berdasarkan laporan tahunan perusahaan. Pengujian
dilakukan menggunakan analisis regresi moderasi.
Hasil penelitian menunjukkan bahwa CSR dan RD berpengaruh positif signifikan
terhadap biaya modal, sedangkan ICD berpengaruh positif namun tidak
signifikan. Sementara itu, manajemen laba tidak berpengaruh secara langsung
maupun sebagai variabel moderasi dalam hubungan antara ketiga jenis
pengungkapan dan biaya modal. Temuan ini mengindikasikan bahwa investor
pada sektor keuangan cenderung merespons pengungkapan non-keuangan sebagai
sinyal risiko tambahan jika tidak didukung oleh transparansi dan tata kelola yang
kredibel. Oleh karena itu, perusahaan di sektor keuangan perlu menyampaikan
pengungkapan non-keuangan secara strategis dan bertanggung jawab untuk
mengelola persepsi pasar terhadap risiko dan efisiensi permodalan.
Kata Kunci : Biaya Modal, CSR, Modal Intelektual, Pengungkapan Risiko,
Manajemen Laba
This study aims to examine the effect of corporate social responsibility (CSR)
disclosure, intellectual capital disclosure (ICD), and risk disclosure (RD) on the
cost of capital (WACC), as well as the role of earnings management (TAC) as a
moderating variable in financial sector companies listed on the Indonesia Stock
Exchange in 2019-2023. The research sample was obtained using a purposive
sampling method based on company annual reports. The analysis was conducted
using moderated regression analysis. The results show that CSR and RD have a
significant positive effect on the cost of capital, while ICD has a positive but not
significant effect. Furthermore, earnings management has no direct influence nor
a moderating effect on the relationship between the three types of disclosures and
the cost of capital. These findings indicate that investors in the financial sector
tend to perceive non-financial disclosures as additional risk signals when not
supported by credible transparency and governance. Therefore, financial sector
companies need to communicate non-financial disclosures strategically and
responsibly to manage market perceptions of risk and capital efficiency.
Keywords: Cost of Capital, CSR, Intellectual Capital, Risk Disclosure,
Earnings Managemen
Analisis emisi karbon dan biaya siklus hidup material bekisting: perbandingan antara kayu, baja, dan aluminium
No full textPENGARUH BRAND IMAGE, PERCEIVED VALUE, DAN CUSTOMER SATISFACTION TERHADAP REPURCHASE INTENTION JAGO COFFEE DI JAKARTA BARAT
No full text(A) HENDA WINATA 115210407
(B) THE INFLUENCE OF BRAND IMAGE, PERCEIVED VALUE, AND
CUSTOMER SATISFACTION ON REPURCHASE INTENTION JAGO
COFFEE IN WEST JAKARTA.
(C) XiX + 73 Pages, 24 Table, 2 Picture, 11 Attachment
(D) MARKETING MANAGEMENT
(E) Abstract: This study examines the influence of brand image, perceived
value, and customer satisfaction on repurchase intention Jago Coffee in
West Jakarta. This descriptive research uses quantitative methods with
questionnaires, involving 200 valid respondents, and is analyzed using PLSSEM
through
SmartPLS 4. As a result brand image, perceived value, and
customer satisfaction have a positive influence on repurchase intention.
(F) Reference list
(G) Drs. M Tony Nawawi, M.M
(H) HENDA WINATA 115210407
(I) PENGARUH BRAND IMAGE, PERCEIVED VALUE, DAN
CUSTOMER SATISFACTION TERHADAP REPURCHASE
INTENTION JAGO COFFEE DI JAKARTA BARAT
(J) XiX + 73 Halaman, 24 Tabel, 2 Gambar, 11 Lampiran
(K) MANAJEMEN PEMASARAN
(L) Abstrak: Penelitian ini menguji pengaruh brand image, perceived value, dan
customer satisfaction terhadap repurchase intention Jago Coffee di Jakarta
Barat. Penelitian deskriptif ini menggunakan metode kuantitatif dengan
kuesioner, melibatkan 200 responden valid, dan dianalisis menggunakan
PLS-SEM melalui SmartPLS 4. Hasilnya brand image, perceived value, dan
customer satisfaction memiliki pengaruh positif terhadap repurchase
intention.
(M) Daftar Acuan
(N) Drs. M Tony Nawawi, M.
PENGARUH BRAND REPUTATION, INFORMATION QUALITY, AVAILABILITY OF PRODUCTS DAN PERCEIVED BEHAVIORAL CONTROL TERHADAP PURCHASE INTENTION PADA SKINCARE SOMETHINC DI JAKARTA
No full text(A) JESSICA CLAUDIA 115210226
(B) THE INFLUENCE OF BRAND REPUTATION, INFORMATION
QUALIITY, AVAILABILITY OF PRODUCTS, PERCEIVED BEHAVIORAL
CONTROL ON PURCHASE INTENTION AT SKINCARE OF SOMETHINC
IN JAKARTA
(C) XVIII + 95 Pages, 2025, 26 Table, 7 Pictures, 6 Attachment
(D) MARKETING
(E) Abstract : This study aims to examine the influence of brand reputation,
information quality, availability of products, and perceived behavioral
control on purchase intention toward Somethinc skincare products in
Jakarta. The research employed purposive sampling with a survey method
involving 185 respondents who had previously used Somethinc products.
Data analysis was conducted using SmartPLS. The results indicate that
brand reputation and availability of products have a positive and significant
influence, while information quality has a positive but not significant
influence, and perceived behavioral control has a negative but not
significant influence on purchase intention. This study provides valuable
insights for the company in formulating more targeted marketing strategies.
(F) Key Words : Brand Reputation, Information Quality, Availability Products,
Perceived Behavioral Control, Purchase Intention.
(G) References : 43
(H) Dr. Tommy Setiawan Ruslim, S.E., M.M
(A) JESSICA CLAUDIA 115210226
(B) PENGARUH BRAND REPUTATION, INFORMATION QUALITY,
AVAILABILITY OF PRODUCTS, PERCEIVED BEHAVIORAL CONTROL
TERHADAP PURCHASE INTENTION PADA SKINCARE SOMETHINC
DI JAKARTA
(C) XVIII + 95 Lembar, 2025, 26 Tabel, 7 Gambar, 6 Lampiran
(D) PEMASARAN
(E) Abstrak : Penelitian ini bertujuan untuk menguji brand reputation,
information quality, availability of products, perceived behavioral control
terhadap purchase intention yang berpengaruh pada produk skincare
Somethinc di Jakarta. Penelitian ini menggunakan purposive sampling,
dengan metode survei pada 185 responden yang pernah menggunakan
produk Somethinc. Pengolahan data dilakukan dengan metode SmartPLS.
Hasil penelitian menunjukkan bahwa brand reputation, availability of
products memiliki pengaruh positif dan signifikan, sedangkan dan
information quality memiliki pengaruh yang positif namun tidak signifikan
dan perceived behavioral control memiliki pengaruh negatif namun tidak
signifikan terhadap purchase intention. Penelitian ini memberikan wawasan
yang berguna bagi perusahaan untuk menyusun strategi pemasaran yang
lebih tepat sasaran.
(F) Kata Kunci : Brand Reputation, Information Quality, Availability Products,
Perceived Behavioral Control, Purchase Intention.
(G) Daftar Acuan : 43
(H) Dr. Tommy Setiawan Ruslim, S.E., M.
PENGARUH DIMENSI ENTREPRENEURIAL PASSION TERHADAP KEBERHASILAN USAHA STREET FOOD DI KOTA JAKARTA
No full text(A) JULIUS CASSIDY (115210307)
(B) THE INFLUENCE OF ENTREPRENEURIAL PASSION DIMENSIONS ON THE
BUSINESS SUCCESS OF STREET FOOD ENTREPRENEURS IN JAKARTA
(C) XV + 72 pages, 18 tables, 5 pictures, 10 attachments
(D) Entrepreneurial Management
(E) This study aims to examine the influence of the dimensions of entrepreneurial
passion, namely passion for inventing, passion for founding, and passion for
developing, on the business success of street food vendors in Jakarta. The
population consists of all street food vendors in Jakarta, with the exact number
unknown. A total of 76 respondents were obtained through accidental sampling.
Data were collected using questionnaires and analyzed quantitatively using the
Structural Equation Modeling Partial Least Squares (SEM PLS) method with
SmartPLS version 3. The results show that passion for inventing has no significant
effect on business success. In contrast, passion for founding has a positive effect,
although only significant at the 10 percent level. Passion for developing has a
positive and significant effect on business success. The findings suggest that not all
dimensions of entrepreneurial passion directly influence business success. Among
the three dimensions, passion for developing emerged as the most influential
factor, followed by passion for founding. These results highlight the importance of
developing the capability and enthusiasm to manage and grow a business among
street food entrepreneurs in Jakarta.
(F) Keywords: Entrepreneurial Passion, Passion for Inventing, Passion for Founding,
Passion for Developing, Business Success, Street Food
(G) References from 1996 to 2025
(H) R.R. Kartika Nuringsih, S.E., M.Si.
(I) JULIUS CASSIDY (115210307)
(J) PENGARUH DIMENSI ENTREPRENEURIAL PASSION TERHADAP
KEBERHASILAN USAHA STREET FOOD DI KOTA JAKARTA
(K) XV + 72 halaman, 18 tabel, 5 gambar, 10 lampiran
(L) Manajemen Kewirausahaan
(M) Penelitian ini bertujuan untuk mengetahui pengaruh dimensi entrepreneurial
passion, yang meliputi passion for inventing, passion for founding, dan passion for
developing, terhadap keberhasilan usaha street food di Kota Jakarta. Populasi
dalam penelitian ini mencakup seluruh pedagang street food di Jakarta, dengan
jumlah pasti yang tidak diketahui. Sampel sebanyak 76 responden diperoleh
melalui accidental sampling, dengan data yang dikumpulkan via kuesioner dan
dianalisis secara kuantitatif menggunakan metode SEM-PLS melalui SmartPLS
versi 3. Hasil penelitian menunjukkan bahwa passion for inventing tidak
berpengaruh signifikan terhadap keberhasilan usaha. Sementara itu, passion for
founding berpengaruh positif namun hanya signifikan pada tingkat 10%. Adapun
passion for developing berpengaruh positif dan signifikan terhadap keberhasilan
usaha. Hasil penelitian menyimpulkan bahwa tidak semua dimensi entrepreneurial
passion berpengaruh langsung terhadap keberhasilan usaha street food. Dari ketiga
dimensi yang diteliti, passion for developing terbukti sebagai faktor yang paling
berpengaruh, diikuti oleh passion for founding. Temuan ini menegaskan
pentingnya pengembangan kemampuan dan semangat dalam mengelola serta
mengembangkan usaha bagi pelaku street food di Jakarta.
(N) Kata Kunci; Entrepreneurial Passion, Passion for Inventing, Passion for
Founding, Passion for Developing, Keberhasilan Usaha, Street Food
(O) Referensi Tahun 1996-2025
(P) R.R. Kartika Nuringsih, S.E., M.Si