The research is aimed to analyze the effect of company size, profitability, tax, and good corporate governance on the company’s decision to transfer pricing. The dependent variable in this study is transfer pricing which is proxied by the value of the related party transaction sale. The independent variables in this study are company size, profitability, tax, and KAP quality. This research used secondary data on financial reports or annual reports on manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2018 period. Determination of the sample employed purposive sampling method. The sample in this study were 22 companies with 88 data. The results in this study found that (1) company size had a positive effect on transfer pricing, (2) profitability had no effect on transfer pricing, (3) tax had no effect on transfer pricing, and (4) KAP quality had no effect on transfer pricing.

The purpose of this study is to determine the effect of the women presence and their capabilities on the companies’ financial performance in company listed on the Indonesia Stock Exchange. This study splits the sample into two industry categories based on gender domination which are female and male-dominated industry. Using agency theory, resourced based theory and human capital theory, this study find that  the presence of a women on board has a significant positive impact on the company's financial performance as measured on market basis. In addition, their capability - such as education background in economics/business/finance and relevant work experience - have significant positive impact on the company's accounting performance. These results are seen mainly in the entire sample group and the male-dominated sample group.

Nilai perusahaan adalah pandangan investor mengenai tingkat keberhasilan perusahaan yang dihubungkan dengan harga saham. Teori sinyal oleh Aifin (2005) menjelaskan bagaimana perusahaan seharusnya memberikan sinyal kepada pengguna laporan keuangan, berupa informasi mengenai apa yang sudah dikerjakan oleh manajemen perusahaan yang memberikan petunjuk investor tentang bagaimana manajemen memandang prospek perusahaan. Penelitian ini bertujuan untuk mengetahui kebijakan deviden, kebijakan hutang, keputusan investasi terdahap nilai perusahaan pada perusahaan manufaktur yang terdaftar di BEI periode 2016-2020. Teknik pengambilan sampel menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa Profitabilitas berpengaruh terhadap Nilai Perusahaan, Sedangkan Kebijakan Deviden, Kebijakan Hutang, dan Keputusan Investasi tidak berpengaruh terhadap Nilai Perusahaan.

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