Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Assets: Jurnal Akuntansi dan Pendidikan
Elrika
Universitas Internasional Batam
Economics, Econometrics & Finance Education Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Impact of Transfer Pricing on Firm Performance: The Role of Profit Management and Foreign Ownership Santi Yopie; Elrika
Assets: Jurnal Akuntansi dan Pendidikan Vol. 15 No. 1 (2026)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v15i1.23137

Abstract

This study examines the effect of transfer pricing on firm performance in Indonesian manufacturing companies listed on the Indonesia Stock Exchange during 2019-2022. Transfer pricing refers to the pricing of transactions between affiliated entities within the same corporate group. Profit management refers to managerial discretion in reporting earnings, commonly proxied by discretionary accruals, while foreign ownership refers to the proportion of shares held by foreign investors. The study uses secondary data drawn from annual reports and financial statements and applies panel data regression with Chow and Hausman tests to determine the most appropriate model. Firm performance is measured using Return on Assets (ROA), Return on Equity (ROE), and Tobin's Q. The results show that transfer pricing has a positive and significant association with ROA, ROE, and Tobin's Q. Foreign ownership is positively associated with ROA and ROE, but negatively associated with Tobin's Q. Profit management is positively associated with ROA and ROE, but it is not significant for Tobin's Q. These findings indicate that transfer pricing may be linked to accounting and market performance, although the roles of ownership structure and reporting discretion differ across performance measures. The study contributes by providing a more nuanced explanation of how transfer pricing relates to firm performance in an emerging-market setting.
Co-Authors Santi Yopie