PENGARUH PROFITABILITAS, LEVERAGE DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018)

PRATAMA, ANDIKA (2020) PENGARUH PROFITABILITAS, LEVERAGE DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The research of study aimed to determine the effect of profitability, leverage and tunneling incentive on transfer pricing. The type of data used in this research is secondary data, with the method of collecting documentation data from Indonesian Stock Exchange website www.idx.co.id. The object of this research is a manufacturing companies listed on the Indonesia Stock Exchange in 2018. Sample was taken by purposive sampling method in companies that have the required data in the annual financial report. From 167 manufacturing companies, only 120 companies which have complete data to be researched. The statistical test used is the classic assumption test, the feasibility of model test, hypotesis test and multiple linear regression test with SPSS 25. The result of this research shows that the profitability and tunneling incentive has effects on transfer pricing. While leverage has not effects on transfer pricing. Keywords: Profitability, Leverage, Tunneling Incentive, Transfer Pricing. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage dan tunneling incentive terhadap transfer pricing. Jenis data yang digunakan adalah data sekunder dengan metode pengumpulan data dokumentasi dari website Bursa Efek Indonesia yaitu www.idx.co.id. Objek penelitian adalah perusahan manufaktur terdaftar di Bursa Efek Indonesia tahun 2018. Sampel diambil menggunakan metode purposive sampling pada perusahaan yang memiliki data yang dibutuhkan dalam laporan keuangan tahunan. Diketahui dari 167 perusahaan manufaktur, hanya 120 perusahaan yang memenuhi kriteria. Metode uji statistik yang digunakan adalah uji asumsi klasik, uji kelayakan model, uji hipotesis dan uji regresi linear berganda dengan software SPSS 25. Hasil penelitian menunjukkan bahwa profitabilitas dan tunneling incentive berpengaruh terhadap transfer pricing. Sedangkan leverage tidak berpengaruh terhadap transfer pricing. Kata kunci: Profitabilitas, Leverage, Tunneling Incentive, Transfer Pricing.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43216110125
Uncontrolled Keywords: Profitabilitas, Leverage, Tunneling Incentive, Transfer Pricing.
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: 19 Jul 2022 03:43
Last Modified: 19 Jul 2022 03:43
URI: http://repository.mercubuana.ac.id/id/eprint/65407

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