PENGARUH MEKANISME BONUS, TUNNELING INCENTIVE, DAN DEBT COVENANT TERHADAP KEPUTUSAN TRANSFER PRICING (Studi Kasus pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2015-2017)

Rachma, Amanda Dewina (2019) PENGARUH MEKANISME BONUS, TUNNELING INCENTIVE, DAN DEBT COVENANT TERHADAP KEPUTUSAN TRANSFER PRICING (Studi Kasus pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2015-2017). Undergraduate thesis, Universitas Islam Sultan Agung.

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Abstract

Transfer Pricing is the price charged by an individual business unit in a multi-business entity for transactions between themselves. Transfer Pricing is done with several motivations, namely bonus motivation, tunneling incentive motivation, and debt covenant motivation. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sampling technique is done by purposive sampling, namely the selection of samples with certain criteria, the sample data in this study amounted to 198 data. Data analysis method used in this study is multiple linear regression analysis. The results of this study indicate that the bonus mechanism variable has a positive and not significant effect on transfer pricing. Tunneling incentives have a positive and significant effect on transfer pricing. And debt covenants have a positive and significant effect on transfer pricing. Keywords: Bonus Mechanism, Tunneling Incentive, Debt Covenant, Transfer Pricing.

Item Type: Thesis (Undergraduate)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi
Fakultas Ekonomi > Akuntansi
Depositing User: Pustakawan Reviewer UNISSULA
Date Deposited: 28 Feb 2020 02:27
Last Modified: 28 Feb 2020 02:27
URI: http://repository.unissula.ac.id/id/eprint/16617

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