Transfer pricing is the price for the delivery of goods, services, or other intangible assets at related parties transact with each other based on the arm’s lenght principle. The purpose of this study to examine the influence factors of tax, intangible assets, and bonus mechanism on transfer pricing decisions. The population in this study are mining sector companies listed on the Indonesian Stock Exchange from 2015-2018. Sample selection technique used in purposive sampling and acquired 13 sample companies. The data used in this study was obtained from financial statement. Methods of data analysis in this research in logistic regression analysis using SPSS software version 23. The result showed that simultaneous tax, intangible assets, and bonus mechanism have a significant effect on transfer pricing decision. Tax partially have no significant effect on transfer pricing decision, while intangible assets has a significant positive effect on transfer pricing, and bonus mechanism have no significant effect on transfer pricing decision.

This research aims to find the indication of sticky cost behavior in agricultural companies listed on Indonesian Stock Exchange in 2012-2015. Sticky cost is a cost that has no comparable character with changes in activity. These costs become sticky when the declining of company’s activity happens. This study used 9 companies as samples. The sampling technique used is purposive sampling. The analysis method used is multiple linear regression. It is found that the labor cost increased by 0,913 percent and operating expenses increrased by 0,146 percent when sales increased by 1 percent. In the other hand, when sales decreased by 1 percent, the labor cost decreased by 0,225 percent and operating expenses decreased by 0,131 percent. The result shows that there is indication of sticky cost behavior in the labor cost and operating expenses.

Abstract. This study aims to investigate the factors that influence profitability among them production costs, debt to equity ratio and inventory turnover on the basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. The sampling technique used is perposive sampling and obtained 26 firms with a research period of 4 years, this obtaining 104  sampel data. The method of data analysis in this study is panel data regression analysis using software eviews 9. The result showed that simultaneous production cost, DER and inventory turnover have a significant effect on profitability. While partially production costs and DER has a negative significant effect on profitability  and inventory turnover has no effect on profitability.Keywords. Debt to equity ratio; Inventory turnover; Production cost; Profitability.Abstrak. Penelitian ini bertujuan untuk menginvestigasi faktor-faktor yang mempengaruhi profitabilitas perusahaan diantaranya biaya produksi, debt to equity ratio dan perputaran persediaan pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Teknik pengambilan sampel yang digunakan yaitu purposive sampling dan diperoleh 26 perusahaan dengan periode penelitian selama 4 tahun, sehingga diperoleh 104 data sampel. Metode analisis data dalam penelitian ini adalah analisis regresi data panel dengan menggunakan software eviews 9. Hasil penelitian menunjukkan secara simultan biaya produksi, DER dan perputaran persediaan berpengaruh signifikan terhadap profitabilitas. Sedangkan secara parsial biaya produksi dan DER berpengaruh negatif signifikan dan perputaran persediaan tidak berpengaruh terhadap profitabilitas.Kata kunci. Biaya produksi; Debt to equity ratio; Perputaran persediaan; Profitabilitas.

The purpose of this study is to test and provide an analysis of the effect of operating costs, total debt, and sales volume on net income in coal sub-sector mining companies listed on the Indonesian stock exchange for the 2017-2019 period. In this study there were 22 companies. The technique used is purposive sampling and the number of samples that meet the criteria are 12 companies with a period of 3 years. The research method used is descriptive quantitative and uses secondary data derived from the company's financial statements, while the model used to test the research is panel data regression. The results of the study state that simultaneously operating costs, total debt, and sales volume affect the net profit of coal sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period by 83.9246%. Partially, it shows that the operational cost variable has a significant negative effect on net income and sales volume has a significant positive effect on net income, while total debt has no partial effect on net income.

Nilai perusahaan merupakan pandangan investor akan pencapaian perusahaan yang berkaitan dengan harga saham di pasar modal, dengan memaksimalkan nilai perusahaan maka dapat menaikan harga saham dan meningkatkan nilai perusahaan yang baik bagi perusahaan. Variabel independen dalam penelitian ini adalah value added capital employed, value added human capital, structural capital value added dan kepemilikan institusional. Variabel dependen dalam penelitian ini adalah nilai perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh value added capital employed, value added human capital, structural capital value added dan kepemilikan institusional terhadap nilai perusahaan pada perusahaan sub sektor batubara yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan batubara yang terdaftar di Bursa Efek Indonesia pada tahun 2016 – 2019. Teknik pemilihan sampel menggunakan purposive sampling dan diperoleh 14 perusahaan dengan pengamatan selama empat tahun sehingga didapatkan 56 sampel yang diobservasi. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan aplikasi Eviews 11.0. Secara simultan variabel value added capital employed, value added human capital, structural capital value added dan kepemilikan institusional berpengaruh terhadap nilai perusahaan. Secara parsial variabel structural capital value added dan kepemilikan institusional berpengaruh positif terhadap nilai perusahaan, sedangkan variabel value added capital employed dan value added human capital tidak berpengaruh terhadap nilai perusahaan.