PENGARUH EXCHANGE RATE DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021)

Ainiya Salsabila, Qurrota (2023) PENGARUH EXCHANGE RATE DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). S1 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

This research aims to determine the effect of exchange rate and tunneling incentive on transfer pricing with leverage as a moderating variable. The population of this research is manufacturing companies listed on the Indonesian Stock Exchange during the 2017-2021 period. The method used purposive sampling with a total sample of 61 reasearch data. The analysis technique used is multiple linear regression and moderated regression analysis (MRA) with SPSS software version 25. The result of this research show that exchange rate and tunnling incentive have no effect on transfer pricing. Leverage cannot moderate the exchange rate. Meanwhile, leverage can moderate tunneling incentive for transfer pricing.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Noorida Soerono, Ayu	197210222003122001
Thesis advisor	Eko Sri Tjahjono, Mazda	198307022014041001

Additional Information:

Penelitian ini bertujuan untuk mengetahui pengaruh exchange rate dan tunneling incentive terhadap transfer pricing dengan leverage sebagai variabel moderasi. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama priode tahun 2017-2021. Metode yang digunakan adalah purposive sampling dengan total sampel 61 data penelitian. Teknik analisis yang digunakan regresi linear berganda dan moderated regression analysis (MRA) dengan software SPSS versi 25. Hasil dari peneltian ini menunjukkan exchange rate dan tunneling incetive tidak berpengaruh terhadap transfer pricing. Leverage tidak dapat memoderasi exchange rate terhadap transfer pricing. Sedangkan, leverage dapat memoderasi tunneling incentive terhadap transfer pricing.

Uncontrolled Keywords:

Kata kunci: Exchange rate, tunneling incentive, transfer pricing, leverage. Key words: exchange rate, tunneling incentive, transfer pricing, leverage.

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Mrs Qurrota Ainiya Salsabila

Date Deposited:

18 Dec 2023 16:07

Last Modified:

20 Dec 2023 09:52

URI:

http://eprints.untirta.ac.id/id/eprint/31569

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