UPH Academic Journals (Universitas Pelita Harapan)
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ANALISIS PENGARUH TRANSFER PRICING, PROPORSI KEPEMILIKAN INSTITUSIONAL, DAN KOMITE AUDIT TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN DI SEKTOR MINING
Get PDFPenelitian ini bertujuan untuk mengetahui pengaruh beberapa faktor terhadap penghindaran pajak di perusahaan. Variabel dependen yang akan diteliti adalah Penghindaran Pajak dengan variabel independen Transfer Pricing, Proporsi Kepemilikan Institusional, dan Komite Audit. Penelitian ini mengambil subjek berupa perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dalam periode 2021 hingga 2023. Sampel yang digunakan adalah perusahaan-perusahaan di sektor mining atau pertambangan yang terdaftar di BEI selama tahun 2021 hingga 2023, dengan pertimbangan bahwa sektor ini memiliki karakteristik khusus yang relevan dengan tujuan analisis. Untuk menganalisis data yang diperoleh, penelitian ini menggunakan metode analisis regresi linear yang diolah dengan perangkat lunak STATA, sehingga dapat memfasilitasi pengujian hubungan antara variabel-variabel yang diteliti. Selain variabel utama yang diteliti, penelitian ini juga menyertakan beberapa variabel kontrol, yaitu ukuran perusahaan (Size), ROA (Return on Assets), Leverage, dan intensitas modal (Capital Intensity). Variabel-variabel kontrol ini digunakan untuk meningkatkan akurasi dalam mengidentifikasi pengaruh variabel independen terhadap penghindaran pajak dan memastikan bahwa hasil penelitian lebih mewakili hubungan kausalitas yang sebenarnya antara variabel-variabel terkai
INTERACTIVE RADIO: GREEN TRANSFORMATION – TOWARDS SUSTAINABLE ECONOMY IN INDONESIA
Get PDFThe implementation of Community Service (PKM) for the period of December 2024 was carried out by a Team from the Faculty of Economics and Business School UPH Surabaya Campus together with Radio Sangkakala Surabaya as partners. Therefore, Universitas Pelita Harapan Surabaya Campus collaborated with Radio Sangkakala Surabaya to be able to provide education to the wider community. This collaboration was built by presenting quality speakers from the Management Study Program and the Accounting Study Program. Each speaker will present interesting topics that are in accordance with current issues. Based on discussions regarding community needs, this PKM was carried out by providing supplies to the Community with the theme of Green Economy. With the holding of this interactive talk show, it is hoped that it can provide information and educational education for the wider community in the Surabaya area in terms of economics, business and sustainability issues that can improve community knowledge and skills
The Effect of Firm Performance, Financial Distress, and Operational Complexity on Audit Report Lag with Corporate Governance Mechanism and Audit Quality as Moderation
Get PDFThe purpose of this study is to examine the effect of firm performance, financial distress and complexity on audit report lag with corporate governance mechanisms and audit quality as moderating variables. Firm performance proxy Tobin's and ROA, financial distress proxy Altman's, managerial ownership, board size, and audit quality. The research uses secondary data from 128 companies in Indonesia, Australia and New Zealand, which are included in the office of manufacture and mining in the S&P Capital IQ for the period 2018-2022. The sample collection technique uses a purposive sampling method. This research found that company performance and financial distress had no effect, while complexity had an effect on audit report lag. Managerial ownership has an effect on Tobin, financial distress, and complexity on audit report lag, but managerial ownership has no effect on ROA. The size of the board of directors has an effect on Tobin but has no effect on ROA, financial distress, and complexity on audit report lag. Audit quality has no effect on company performance and complexity but does affect financial distress and audit report lag
The Influence of Profitability, Leverage, and Company Size on Earnings Management in Raw Material Companies
Get PDFThe purpose of this study is to look at how profitability, debt, and business size affect earnings management in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. This research uses a quantitative method. The population for this study is obtained from secondary data from the financial statements of enterprises in the basic materials sector from 2020 to 2022. The purposive sampling strategy was employed to choose the sample, yielding 99 data points for this investigation. The findings of this study revealed that profitability has a positive influence on earnings management, whereas firm size has a negative impact, and leverage has no effect on earnings management
Literature Review on the Impact of Ethical Leadership on Employee Performance and Engagement
Get PDFThe literature review in this study is to determine how ethical leadership will affect employee performance. Ethical leadership has an understanding that emphasizes ethics, morality, and the integrity of every action to be taken, both in terms of interactions with employees and in making decisions. Leaders who possess ethics, morality, and integrity will set an example of wise behavior that can serve as a foundation for building an organizational culture in accordance with good ethics and norms. This research will use the library method, which involves studying and analyzing information from books, scientific journals, and other scholarly works as supporting materials. From the reviewed journal, one will understand the role of ethical leadership that impacts employee performance and engagement. The results of this study will show that leadership prioritizing ethics will affect employee performance. This is because employees feel respected and valued by their superiors while working, which will increase their work productivity. This finding can also serve as a recommendation for organizations that want to improve employee performance by implementing ethical leadership
The Influence of Social Comparison, Materialism, and Negative Affect on Impulsive Buying with Confidence as A Moderating Variable Among E-Commerce Consumers in Jakarta
Get PDFImpulsive buying behaviour has become a crucial topic in consumer research in the era of e-commerce growth in Jakarta and the rise of paylater services in Indonesia. This study aims to analyse the influence of social comparison, materialism, and negative affect on impulsive buying, with confidence as a moderating variable. Data were collected through an electronic questionnaire from 230 respondents aged 18–30. After conducting reliability and validity tests, hypothesis testing was performed using PLS-SEM. The results show that five out of seven hypotheses are supported. Social comparison has a significant positive impact on materialism and negative affect but does not significantly affect impulsive buying. Furthermore, materialism was found to increase both negative affect and impulsive buying behaviour. The findings also indicate that negative affect does not have a significant impact on impulsive buying. Confidence successfully moderates the relationship between social comparison and both materialism and impulsive buying, suggesting that individuals with higher levels of confidence are more capable of resisting impulsive urges and are less influenced by social pressure. This study provides important insights for businesses to design more ethical and effective marketing strategies while helping consumers make wiser financial decisions
Green Human Resource Management Research Landscape: Trends, Gaps, and Future Directions from a Systematic Literature Review
Get PDFGreen Human Resource Management (GHRM) has emerged as a vital organizational approach that aligns human capital practices with environmental sustainability. This study investigates publication trends, thematic orientations, and methodological patterns within GHRM research while identifying key theoretical and practical gaps. Using bibliometric evidence from Scopus between 2013–2025, the analysis highlights a sharp increase in scholarly attention after 2018, dominated by studies in Asia, particularly China, India, and Malaysia. The findings suggest that most works adopt the Ability–Motivation–Opportunity (AMO) and Social Exchange Theory as dominant frameworks, with limited exploration of broader institutional or stakeholder-based approaches. In addition, research gaps remain concerning cross-cultural validation, longitudinal analysis, and practical implementation challenges in organizations. The study contributes by proposing future research directions that connect GHRM to sustainable organizational performance, innovation, and resilience. Ultimately, this research underscores the significance of integrating environmental and human resource strategies to achieve long-term sustainability
Brewing Loyalty On The Move: The Role Of Food Quality, Price, And Variety On Customer Buying Decision Toward Kopi Keliling In Surabaya
Get PDFThis study investigates the impact of food quality, price, and menu variety on customer buying decisions among consumers of kopi keliling in Surabaya, a growing segment within Indonesia’s informal food and beverage industry. The research aims to provide insights into consumer behavior and offer practical recommendations for street-level entrepreneurs operating in dynamic urban markets. Using multiple linear regression analysis, the results reveal that food quality and menu variety significantly and positively influence buying decisions, while price despite being positively correlated, does not have a statistically significant effect. Among the three variables, food quality emerged as the strongest predictor, highlighting customers’ prioritization of taste, freshness, hygiene, and presentation. This supports previous findings, suggesting that consistency and quality are crucial to building trust and encouraging repeat purchases, especially in informal or mobile business settings. Menu variety also plays a vital role in shaping customer decisions. A diverse selection of coffee and beverage options helps vendors cater to different preferences and enhances the perceived value of the overall offering. In contrast, the insignificance of price indicates that consumers are more influenced by value perception than affordability alone challenging common assumptions about price sensitivity in informal market segments. The model’s Adjusted R² of 0.393 indicates that 39.3% of the variation in buying decisions can be explained by the three independent variables, while other potential factors such as service quality, vendor personality, and branding may also play a role
Urban Digital Transformation in Jakarta: The Role of Citizen Trust and Digital Attitudes
Get PDFDigital transformation has significantly reshaped modern urban life, influencing governance, social dynamics, and economic activities. In Jakarta, Indonesia, strategic initiatives such as the JAKI super app, Jakarta Future City Hub, and widespread public Wi-Fi access have accelerated this transformation. Central to its success is the trust citizens place in both government and technology. This study examines the impact of trust in government and trust in technology on Digital Attitudes, with Performance Expectancy and Perceived Risk serving as mediating variables, and Traditional Media and Social Media Acting as moderating variables. Utilising a quantitative approach and Partial Least Squares Structural Equation Modelling (PLS-SEM), the sample in this study consisted of 160 residents of Jakarta who were undergoing digital transformation. Findings reveal that trust in technology significantly influences Digital Attitudes, while trust in government does not. Furthermore, neither mediators nor moderators showed significant effects. These results underscore the importance of technological reliability in shaping public digital engagement and suggest that trust in technology may outweigh institutional trust in driving digital adoption. 
The Impact of Greenwashing Practices on Stock Liquidity and Volatility in Indonesia
Get PDFThis study examines the impact of greenwashing on stock liquidity and volatility, using data from companies listed on the Indonesian stock exchange in the period 2018 to 2022. The results show that greenwashing has a positive impact on liquidity. The results show that greenwashing has a positive effect with stock price volatility, which indicates that increased greenwashing leads to higher market uncertainty. Furthermore, greenwashing has a negative effect on liquidity during the Covid-19 pandemic, but the effect of greenwashing on stock volatility is not different during the Covid-19 period