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Journal : Buletin Poltanesa

Determinants of Transfer Pricing in Energy Sector Companies with Managerial Ownership as a Moderation Auro Osti Berliana Hutabarat; Nella Yantiana; Muhammad Fahmi; Nina Febriana Dosinta; Syarif M Helmi
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3305

Abstract

The purpose of this research is to analyze the effect of leverage and profitability on transfer pricing with manajerial ownership as the moderating variable. The population in this research were energy sector companies listed on the Indonesia Stock Exchange during the period 2019-2023. The sampling method used was purposive sampling, the overall sample used in this study was 175 annual financial report from 35 companies. The findings reveal profitability do not have a significant effect on transfer pricing, leverage and manajerial ownership  have a significant effect on transfer pricing, but manajerial ownership can not significantly moderate the relationship between profitability and transfer pricing  
Co-Authors ., Rusliyawati Ade Maulidianti Adelia Angelina Agustina Sarimastini Andini, Novia Anisah, Nur Wafa Archilues, Maria Cyntia Ariya Sapta Putra Auro Osti Berliana Hutabarat Azmi, Ika Nur Ceci Lia Chen Chen, Ceci Lia Damayanti, Fera Destriani, Mutiara Dewi, Anis Kusuma Elok Heniwati Elvariany, Karina Erni Panca Kurniasih Fahmi , Muhammad Fariastuti Djafar, Fariastuti Fariastuti Fariastuti Febriani, Adelia Felmadefi, Renita Ferrary, Melissa Fibrianti, Ika Gowira, David Hamsyi, Nur Fitriana Hamzani, Umianty Hamzani, Umiaty Handi Brata Handi Brata Hartiningsih, Dinda Maulidya Haryono Haryono Helmi, Syarif M Helmi, Syarif Muhammad Hotben, Hotben Ikhsan, Syarbini Iqbal, Ichsan Ira Grania Mustika Juanda Astarani Juanda Astarani Juanda Astarani Julianto, Hery Kartika , Metasari Kenny, Cristian Khristina Yunita Kusuma, Dewi Agustine Leorinita, Gita Luthfi’ya, Ghina Ayu Maria Cyntia Archilues Maryati Maryati Maulidianti, Ade Metasari Kartika, Metasari Muhammad Fahmi MUHAMMAD FAHMI Muhammad Imran Syafe'ie Muhsin Muhsin Musfikianty, Rindy Nella Yantiana Nur Fitriana Hamsyi Pratama, Muhammad Rahmadi Putra, Adirama Chrisna Ramadhani, Reni Rejeki, Ires Azri Sari Rusmita Sari Rusmita Sari, Bella Mega Sarimastini, Agustina Situmorang, Yohana Deswita Surianti Surianti, Surianti Syarif M. Helmi Syarif Muhammad Helmi Titik Susanti Tyas, Farradesty Cahyaning Umiaty Hamzani Valentino, Gland William Veithzal Rivai Zainal Vinata, Velia Vitriyan Espa Wahyuni Wahyuni wahyuni wahyuni Yantiana, Nella Yocelyn Yulianto Yulianto, Yocelyn Yunita , Khristina