Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Magister Akuntansi Trisakti
Bimo Kun Dwi
Fakultas Ekonomi dan Bisnis Universitas Trisakti
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
FAKTOR DETERMINASI TRANSFER PRICING (STUDI EMPIRIS PADA PERUSAHAAN FOOD AND BEVERAGES PERIODE 2017-2020) Stephanie Fransisca Gabriella; Bimo Kun Dwi; Tyas Widyatiningsih; Rossje V. Suryaputri
Jurnal Magister Akuntansi Trisakti Vol. 9 No. 1 (2022): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.085 KB) | DOI: 10.25105/jmat.v9i1.9690

Abstract

This study aims to examine the effect of tunneling incentives, bonus plan and firm size as instruments in detecting the company's decision to transfer pricing. The independent variables in this research are tunneling incentives, bonus plan and firm size as well as leverage and firm size as control variables. The sample was taken by purposive sampling method consisting of 60 food and beverages companies of consumer goods industry sector listed in Indonesia Stock Exchange which have reported complete financial report in period 2017-2020.  Test of hypothesis was using SPSS  25 application.  The results show that tunnelling incentive has positive significant on transfer pricing and fiirm size has weaken positive significant on transfer pricing.  Meanwhile, other independent variable bonus plan has no significant effect.
Co-Authors Rossje V. Suryaputri Stephanie Fransisca Gabriella Tyas Widyatiningsih