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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi DERIVATIF Jurnal Akuntansi dan Pajak Jurnal Akuntansi Aktual FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN El-Usrah: Jurnal Hukum Keluarga Al-Kharaj: Journal of Islamic Economic and Business The Indonesian Journal of Accounting Research Al-Mal:Jurnal Akuntansi dan Keuangan Islam JCA (Jurnal Cendekia Akuntansi) Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi J-CEKI Jurnal Riset Ekonomi dan Manajemen Perbankan
Dinda Fali Rifan
Universitas Islam Negeri Raden Intan Lampung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : DERIVATIF

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DETERMINAN KEPEMILIKAN ASING DAN SIZE DALAM MELAKUKAN TRANSFER PRICING Rifan, Dinda Fali; Ali, Karnila
Derivatif : Jurnal Manajemen Vol 17, No 1 (2023): April
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v17i1.1335

Abstract

The mining sector is a sector that has enormous potential in Indonesia. Mineral sources are taken directly from the earth and require enormous costs so that the ownership of shares in mining companies comes from within and outside the country. Foreign ownership and the size of a mining company are suspected to be the company's motive for carrying out transfer pricing. This study aims to analyse the determinants of foreign ownership and size in transfer pricing. The research method used uses a quantitative approach, with the study population being mining companies listed on the Indonesian Sharia Stock Index (ISSI) for 2016-2020. The samples in this study were 7 mining companies in ISSI with the sample selection using the purposive sampling method. The data samples were tested using descriptive analysis techniques and to test the hypothesis were tested using multiple linear regression analysis. The results in this study indicate that foreign ownership has no effect on transfer pricing decisions, as well as size has no effect on transfer pricing. The result also shows that foreign ownership and size have no effect on transfer pricing. This shows that the company's motive for carrying out transfer pricing does not come from foreign ownership and company size but from other factors. Keywords: foreign ownership, mining, size, transfer pricing, ISSI.
Co-Authors Ahmad Hazas Syarif Alda Sophie Ali, Karnila Any Eliza Aprilianti, Wanda Evi Ekawati Iga Cindy Pratiwi Iis Rahmawati Mayang Mayang Ningsih, Nur Wahyu Nur Laili Nur Wahyu Ningsih Nurfitriani, Salsa Nurhayati Nurhayati Nurlaili Nurlaili Oksanda, R. Dea Laura Qintharah, Yuha Nadhirah Rahma Sari, Rahma Rahmat Fajar Ramdani Rahmawati, Iis Raizky Rienaldy Pramasha Rianti Rahma Salma, Difa Putri Sazkia Putri Salsabila Siska Yuli Anita Siti Kholilah Annisa Susanto, Is Tulus Suryanto Vicky F Sanjaya Wardani, Cindi Kurnia Weny Rosilawati Zuliansyah, A