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All Journal Hasanuddin Economics and Business Review Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi Manajemen International Journal of Economics Development Research (IJEDR) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi Kontemporer EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Management - Small and Medium Enterprises (SME's) Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Bisnis Mahasiswa Formosa Journal of Multidisciplinary Research (FJMR) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Comprehensive Science Journal of Accounting and Finance Management (JAFM) Contemporary Journal on Business and Accounting SWARNA Asian Journal of Applied Business and Management (AJABM) Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) IIJSE Social Sciences Insights Journal Jurnal Ilmiah Akuntansi dan Keuangan JAS (Jurnal Akuntansi Syariah) Atestasi : Jurnal Ilmiah Akuntansi
Usman, Asri
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Journal : Paradoks : Jurnal Ilmu Ekonomi

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The Effect of Transfer Pricing and Firm Size on Financial Performance with Liquidity as a Moderating Variable in Manufacturing Companies Listed on The Indonesia Stock Exchange (IDX) Hanif AR, Muh Amir; Usman, Asri; Alimuddin, Alimuddin
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 1 (2025): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i1.1015

Abstract

Manufacturing companies listed on the Indonesia Stock Exchange (IDX) face challenges in improving financial performance amidst global competition. Transfer pricing is used to optimize profits, while firm size is believed to affect operational stability. This study aims to examine the impact of transfer pricing and firm size on financial performance, with liquidity as a moderating variable. The research utilizes secondary data from financial statements for the 2021-2023 peri-od. The analysis method employed is Moderated Regression Analysis (MRA) to evaluate direct effects and the interaction of the moderating variable. The results show that transfer pricing has a positive and significant impact on financial performance, while firm size does not significantly influence it. Additionally, liquidity does not moderate the relationship between independent var-iables and financial performance. This study highlights the importance of transfer pricing as a fi-nancial efficiency strategy without reliance on liquidity as a moderating factor.
Co-Authors Abbas, Aulia Thalita Sada Abdul Hamid Habbe, Abdul Hamid Adys, Himaya Alimunddin, Alimunddin Amalia, Lestari Rezki Nurul ARIFUDDIN Arman, Rifqah Zakiyah Ashar, Muhammad Azizah, Andi Nurul Ernawaty Usman Evrilyan, Dwi Fadila, Nuriya Farafika, Nur Fathiha, Ananda Ulvira Fathirah, Dian Febuh, Alimuddin Femmy, Irensa Fitriani Fitriani Haliah, Haliah Hanif AR, Muh Amir Ilham Ilham Indrawaty, Runy Rusdyantinah Insirat, Mutahira Nur Irianto, Laode Wijaya Bagus Izzah, Sri Nurul Khaerany, Rizky Kusniawati, Kusniawati Latjompo, Sri Mulyani Masnia Masnia, Masnia Mediaty Middin, Muslianti Mudasir, Allfina Muhdsan, Mudhi'ah Mustari, Bakhtiar Nadhifa, Nisrinatul Nadila, Nadila Nurazisah, Andi Fadhilah Nurfadilah, Ayu Nurul Amalia, Lestari Rezki Panggeso, Anastasia Gloria Pangraran, Fisca Mawa' Parindingan, Frivaldo Yesbarianus Pitria, Ni Gusti Ayu Prabowo, Odi Pratiwi, Dwi Dian Rasak, Abdul Ratna Ayu Damayanti Ratte, Rosalena Belo Razak, Linda A Rusli, Urisnawati Safitri, Ela Sandy, Khairum Nadila Shavira Zalshabila Sobarsyah, Muh Sofyan, Diva Rayhanun Raya Sugianto Sugianto Sugianto Sugianto Sulkarnaen, Fauziah Syahfir, Hasri Ainun Tandilino, Charles Wijayanti, Winola Yanti, Olyvia Melky Yusuf, Muh. Silmi Kaffah