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Praktik Transfer Pricing Perusahaan Sektor Manufaktur di Indonesia
Oktaviani, Rachmawati Meita
; Wulandari, Sartika
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling...
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Pengaruh Kinerja Keuangan dan Corporate Governance terhadap Penghindaran Pajak
Wulandari, Sartika
; Rachmawati Meita Oktaviani
; Sunarto
; Widhian Hardiyanti
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
Tax avoidance is a strategy that aims to minimize corporate tax on pre-tax profit. This study aims to provide empirical evidence regarding the effect of company size, profitability, independent commissioners, and institutional ownership on tax evasion during the Covid-19 pandemic. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. By using purposive sampling technique, data were obtained from 74 companies so that 148 o...
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1 Sitasi
Analisis Determinan Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur
Adila Ayu Sukma
; Wulandari, Sartika
; Widhian Hardiyanti
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 14
, No 2
(2021)
This study examines the effect of managerial ownership, institutional ownership, independent commissioners, audit committees and profitability, on the timeliness of financial reporting in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection used the purposive sampling method and 299 samples were obtained. The analysis used is logistic...
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PENGARUH PROGRAM KEPEMILIKAN SAHAM DAN KUALITAS LABA TERHADAP BIAYA EKUITAS
Wulandari, Sartika
; Hardiyanti, Widhian
; Febriatmoko, Bogy
Dinamika Akuntansi Keuangan dan Perbankan
Vol 5
, No 2
(2018)
The flavor program can align management interests with company owners, in addition it is expected to improve the performance of agents that will be reflected in the quality of corporate profits. Companies that implement the program. Have, employees, management, and executives, with their prisipals. Employees will also enjoy such results. With so risky that the company can continue to be minimized. Investor and creditor confidence will ensure their funds will make the company's capital cost decre...
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ANALISIS RASIO KEUANGAN PERBANKAN SEBAGAI ALAT UKUR KINERJA KEUANGAN BANK (Studi Kasus PT. Bukopin (Persero), Tbk periode 2014-2015)
Febriatmoko, Bogy
; Wulandari, Sartika
; Hardiyanti, Widhian
Dinamika Akuntansi Keuangan dan Perbankan
Vol 5
, No 2
(2018)
This study aims to describe the financial performance of banks based on the results of banking financial ratio analysis. The type of research used in this study is descriptive research type using a quantitative approach. The results of banking financial ratio analysis on liquidity ratio analysis shows the condition of financial performance of PT. Bukopin (Persero), Tbk period 2014-2015 can be said good. The average CR of 17.57%, RR 539,239 LDR of 85.12%, LAR of 68.97% has met the standards set b...
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