Pengaruh Tunneling Incentive, Good Corporate Governance Dan Exchange Rate Terhadap Keputusan Transfer Pricing

Fahendra, Thearita (2022) Pengaruh Tunneling Incentive, Good Corporate Governance Dan Exchange Rate Terhadap Keputusan Transfer Pricing. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine the effect of Tunneling Incentive, Good Corporate Governance (GCG) and Exchange Rate on Transfer Pricing. That focuses on multinasional companies listed on the Indonesia Stock Exchange with research period of 2018-2020. The population in this study are multinasional companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling method and obtained 47 companies with a total sample data of 141. Hypothesis testing used logistic regression analysis. The results of this study indicate that Tunneling Incentive has effect on Transfer Pricing, Good Corporate Governance (GCG) have no effect on Transfer Pricing, Exchange Rate have no effect on Transfer Pricing. Keywords: Tunneling Incentive, Good Corporate Governance (GCG), Exchange Rate, Transfer Pricing.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: This study aims to determine the effect of Tunneling Incentive, Good Corporate Governance (GCG) and Exchange Rate on Transfer Pricing. That focuses on multinasional companies listed on the Indonesia Stock Exchange with research period of 2018-2020. The population in this study are multinasional companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling method and obtained 47 companies with a total sample data of 141. Hypothesis testing used logistic regression analysis. The results of this study indicate that Tunneling Incentive has effect on Transfer Pricing, Good Corporate Governance (GCG) have no effect on Transfer Pricing, Exchange Rate have no effect on Transfer Pricing. Keywords: Tunneling Incentive, Good Corporate Governance (GCG), Exchange Rate, Transfer Pricing.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Thearita Fahendra
Date Deposited: 10 Mar 2022 01:36
Last Modified: 16 Mar 2022 03:06
URI: http://eprints.ukmc.ac.id/id/eprint/7358

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