Akuntansi: Jurnal Riset Ilmu Akuntansi
Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi

Pengaruh Tunneling Incentive, Bonus Mechanism, dan Debt Covenant Terhadap Transfer Pricing

Shalsabila Herman (Universitas Muhammadiyah Tangerang)
Dirvi Surya Abbas (Universitas Muhammadiyah Tangerang)
Hamdani Hamdani (Universitas Muhammadiyah Tangerang)

Article Info

Publish Date
04 Nov 2023

Abstract

The purpose of this study is to determine the effect of tunneling incentive, bonus mechanism and debt covenant on transfer pricing in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2016-2020. The sampling technique uses purposive sampling technique. Based on the established criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that Bonus Mechanism and Debt Covenant have no effect on Transfer Pricing, Tunneling Incentive has no influence on Transfer Pricing.

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Journal Info
Akuntansi: Jurnal Riset Ilmu Akuntansi
Website

Abbrev

Akuntansi

Publisher

Universitas Sains Dan Teknologi Komputer

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. ...