Kristalia, Lidya (2024) PENGARUH UKURAN PERUSAHAAN, DEBT COVENANT, DAN MEKANISME BONUS TERHADAP TRANSFER PRICING. Undergraduate thesis, Universitas Katolik Darma Cendika Fakultas Ekonomi.
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Abstract
Transfer pricing is a policy owned by the company to determine the transfer costs of various types of transactions such as intangible assets, goods, or services contained in parties that have affiliated relationships both at home and abroad. This research aims to examine the effect of company size, debt covenant, bonus mechanism on transfer pricing. The population were 75 manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The research sample was 45 companies selected using purposive sampling method with quantitative research type. The data used is secondary data, namely the company's financial statements obtained from www.idx.co.id. The data analysis used is the SmartPLS 4 statistical test. The results showed that: (1) Company size negatively affects transfer pricing; (2) Debt covenant positively affects transfer pricing; (3) Bonus mechanism does not show any influence on transfer pricing. It is hoped that through the results of this research, investors can make selection investment decisions and review the risks that may faced.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Uncontrolled Keywords: | Company size, Debt covenant, Bonus mechanism, Transfer pricing. | ||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Fakultas Ekonomi > Prodi Akuntansi | ||||||||
| Depositing User: | Lidya Kristalia | ||||||||
| Date Deposited: | 29 Feb 2024 02:41 | ||||||||
| Last Modified: | 29 Feb 2024 02:41 | ||||||||
| URI: | http://repositori.ukdc.ac.id/id/eprint/1605 |
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