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.
This service is a continuation of his previous service, namely making labels and brands for Liquid Organic Fertilizer (POC) Rabbit Urine Fermentation and AB Mix Nutirsi at Mama Hidproponics UMKM. Labels are an effective way of marketing because they contain information that consumers need. Information that can be given to provide satisfaction to consumers, then Mama Hidproponik hopes to make information about the POC content of Rabbit Urine Fermentation by conducting laboratory testing of the quality of goods. Based on the results of laboratory tests that have been carried out, the results show that Rabbit Urine Fermentation POC has good content and is not dangerous.
Purpose: The study aimed to examine contingency factors influencing the village reform especially the financial management process.
Methodology: Primary data was obtained through interviews, while the supporting data was gathered from an examination of Indonesian government documents, organizational reports, and academic literature.
Result: The present study found that the primary motive for FMS Reform in the Indonesian village government was the need that was expressed by the Indonesian Ministry of Home Affairs (MoHA) as a regulator of Indonesian village government for modernizing the village financial management and reporting system.
Applications: This research can be used for the universities, teachers, and students.
Novelty/Originality: The first FMS reform was marked by the enactment of Indonesian Government Regulation (GR/PP) 72/2005 on 'Village' followed by the MoHA regulation on the 'guidance of financial management system'. These regulations were denoted as a reform from the old village administration system regime to the new village financial management system.
<p class="Normal1"><em>This research aims to examine an impact of fiscal decentralization, internal control system, and local government performance examination to the local government financial accountability. As Local autonomy implemented in Indonesia in 1999, it has impacted to several financial reform in Indonesia such as fiscal decentralization calculation, new model of internal control system, new criteria of local government performance and also local financial report accountability. This study collected secondary data from Badan Pemeriksa Keuangan Republik Indonesia by using 117 local government in Java Island as population. The study used purposive sampling method that consists of 106 local government that were analyzed by linear regression by using SPSS 21. The result showed that internal control system has significant impact to the local government financial accountability. However, fiscal decentralisation and local government performance examination has no significant influence to local government financial accountability. </em></p><p class="Normal1"> </p>
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