Universitas Bhayangkara Jakarta Raya

Institutional Repositories

Khasanah, Uswatun (2023) Mekanisme Bonus, Ukuran Perusahaan, Debt Covenant dan Transfer Pricing Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2018-2022. MUFAKAT Jurnal Ekonomi Manajemen dan Akuntansi, 2 (3). ISSN 2986- 609X

Text c1-giffari artikel.pdf Download (845kB)

Abstract

This study aims to estimate and test the effect of Bonus Mechanism, Company Size, and Debt Covenant on Transfer Pricing. This research method uses quantitative research. The data used in this study is secondary data in the form of the company's annual financial statements obtained through the official website of the Indonesia Stock Exchange. The sampling technique used is Purposive Sampling so that 15 companies can be obtained from 193 companies listed on the Indonesia Stock Exchange (IDX) and the number of observations is 75 data samples. Data processing in this research uses Eviews 9 software. The result of this research shows that bonus mechanism has no effect on transfer pricing, company size has a negative and significant effect on transfer pricing, and debt covenant has no effect on transfer pricing.

Item Type:	Article
Subjects:	Ilmu Sosial > Ekonomi > Akuntansi
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Uswatun Khasanah
Date Deposited:	15 Jan 2024 02:40
Last Modified:	15 Jan 2024 02:40
URI:	http://repository.ubharajaya.ac.id/id/eprint/25691

Actions (login required)

View Item

Downloads