Image of Pengaruh Leverage, Mekanisme Bonus, Dan Multinationality Terhadap Transfer Pricing (Studi Empiris Pada Perusahaan Multinasional Di Sektor Manufaktur Periode 2018-2020)

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Pengaruh Leverage, Mekanisme Bonus, Dan Multinationality Terhadap Transfer Pricing (Studi Empiris Pada Perusahaan Multinasional Di Sektor Manufaktur Periode 2018-2020)

ABSTRACT

This study aims to analyze the effect of leverage, bonus mechanism, and
multinationality on transfer pricing (Empirical Study on multinational companies
in the manufacturing sector for the period of 2018-2020). the dependemt variable
in this study is transfer pricing. Meanwhile, the independent variables of this study
are leverage, bonus mechanism, and multinationality. The type of this research is
quantitative research with secondary data.
The population of this study is multinational companies in the manufacturing
sector for the period of 2018-2020 which are listed on the Indonesia Stock
Exchange. The sampling technique uses purposive sampling. Based on the criteria,
the final sample are 69 observations. This study uses panel data regression
analysis.
Based on the panel data regression analysis test, the results selected the FEM
model which shows the results that leverage has a significant positive effect on
transfer pricing. Menawhile, bonus mechanisms, and multinationality have on
effect on transfer pricing.
Keywords: transfer pricing, leverage, bonus mechanism, multinationality.

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 LIS p 22
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 100 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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