PENGARUH EXCHANGE RATE, MEKANISME BONUS DAN DEBT COVENANT TERHADAP KEPUTUSAN TRANSFER PRICING (Studi Empiris Pada Perusahaan Multinasional yang Terdaftar di BEI Tahun 2014-2017)

HAPSARI, FEBRIANA (2019) PENGARUH EXCHANGE RATE, MEKANISME BONUS DAN DEBT COVENANT TERHADAP KEPUTUSAN TRANSFER PRICING (Studi Empiris Pada Perusahaan Multinasional yang Terdaftar di BEI Tahun 2014-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to know the influence of exchange rate, bonus mechanism and debt covenant toward transfer pricing decisions. Dependent variable in this research was transfer pricing proxied by the valu of related party sales transactions. Independent variable in this research were exchange rate, bonus mechanism and debt covenant. This research used secondary data analysis of annual report of multinational companies at Indonesia Stock Exchange periode 2014-2017. Sample method used purposive sampling method with some predetermined criteria. The total amount of samples obtained in this research were 220 datas from 55 companies. This research used logistics regression analysis with SPSS version 23. The result of this research shows that exchange rate positive effect toward transfer pricing decisions. While the bonus menchanism and debt covenant has no effect toward transfer pricing decisions. Keywords : transfer pricing, exchange rate, bonus mechanism and debt covenant. Penelitian ini bertujuan untuk mengetahui pengaruh exchange rate, mekanisme bonus dan debt covenant terhadap keputusan transfer pricing. Dependen variabel dalam penelitian ini adalah transfer pricing yang diproksikan dengan adanya penjualan dengan pihak yang mempunyai hubungan istimewa. Independen variabel dalam penelitian ini adalah exchange rate, mekanisme bonus dan debt covenant. Penelitian ini menggunakan data sekunder laporan tahunan perusahaan multinasional yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Menggunakan metode purpossive sampling dengan beberapa kriteria yang telah ditentukan. Sampel dalam penelitian ini sebanyak 220 data dari 55 perusahaan. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik dengan program SPSS versi 23. Hasil penelitian ini menunjukkan bahwa exchange rate berpengaruh positif terhadap keputusan transfer pricing. Mekanisme bonus dan debt covenant tidak berpengaruh terhadap keputusan transfer pricing. Kata kunci : transfer pricing, exchange rate, mekanisme bonus dan debt covenant.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 371
NIM/NIDN Creators: 43215120125
Uncontrolled Keywords: transfer pricing, exchange rate, mekanisme bonus dan debt covenant.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 25 Jun 2019 02:45
Last Modified: 04 Feb 2022 07:32
URI: http://repository.mercubuana.ac.id/id/eprint/49083

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