JES (Jurnal Ekonomi STIEP)
Vol. 7 No. 2 (2022): JES (Jurnal Ekonomi STIEP)

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, STRUKTUR KEPEMILIKAN KELUARGA TERHADAP TRANSFER PRICING PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020

Fatoni Zulkarnaen (IBE Indonesia Pontianak)
Agus Eko Sutriyono (IBE Indonesia Pontianak)
Lia Nurina (IBE Indonesia Pontianak)

Article Info

Publish Date
30 Nov 2022

Abstract

This research aims to find out how influential the variables of company size, profitability, family ownership structure are on transfer pricing. This research using quantitative research is a study that emphasizes more on the aspect of objective measurement of transfer pricing. The sampling method used is nonprobability sampling, the overall sample used in this study is 75 annual financial report data from 25 companies. The analysis method used uses analsition regression of the research data. The results of this study show that company size, profitability, family ownership structure have a significant positive effect on transfer pricing. . Keywords: Company size, Profitability, Family Ownership Structure Towards Transfer Pricing.

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Journal Info
JES (Jurnal Ekonomi STIEP)
Website

Abbrev

jes

Publisher

Sekolah Tinggi Ilmu Ekonomi Pontianak

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi STIEP (JES) adalah jurnal penelitian yang mempublikasikan hasil riset para akademisi di seluruh Indonesia yang diterbitkan oleh Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) SEKOLAH TINGGI ILMU EKONOMI PONTIANAK. Terbit  2 kali dalam setahun yaitu Mei dan Nopember. JES ...