DEWI, TIFANI (2020) PENGARUH TUNNELING INCENTIVE, MEKANISME BONUS, DAN DEBT COVENANT TERHADAP TRANSFER PRICING (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2016 – 2018). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini bertujuan untuk mengetahui dan menganalisa pengaruh tunneling incentive, mekanisme bonus, dan debt covenant terhadap transfer pricing. Data sekunder dipergunakan dalam penelitian ini yang diperoleh dari mengakses web www.idx.co.id. Populasi penelitian ini adalah perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Jumlah sampel dalam penelitian ini berjumlah 123 pengamatan. Regresi logistik merupakan teknik analisis data yang digunakan dalam penelitian ini dengan program SPSS versi 25. Hasil dari penelitian ini menunjukkan bahwa tunneling incentive, mekanisme bonus, dan debt covenant berpengaruh signifikan terhadap transfer pricing. Kata Kunci : Tunneling Incentive, Mekanisme Bonus, Debt Covenant, dan Transfer Pricing. The purpose of this research is to determine and analyze the effect of tunneling incentive, bonus mechanism, and debt covenant on transfer pricing. Secondary data was used by accessing the web www.idx.co.id. The manufacturing companies in various industrial sectors that are listed in Bursa Efek Indonesia year 2016-2018 was used as population. The sampling technique was purposive sampling. The sample size in amount of 123 observations. Logistics regression is a data analysis technique used in this study with SPSS version 25. The result of this research are indicate that the tunneling incentive, bonus mechanism, and debt covenant significantly influences transfer pricing. Keywords : Tunneling Incentive, Bonus Mechanism, Debt Covenant and Transfer Pricing.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43216110400 |
| Uncontrolled Keywords: | Kata Kunci : Tunneling Incentive, Mekanisme Bonus, Debt Covenant, dan Transfer Pricing. Keywords : Tunneling Incentive, Bonus Mechanism, Debt Covenant and Transfer Pricing. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | SITI NOVI NUR CAHYANI |
| Date Deposited: | 11 Jan 2023 07:40 |
| Last Modified: | 11 Jan 2023 07:40 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/73315 |
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