Article Per Year (5 Year)
p-Index From 2020 - 2025
2.826
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) MBIA Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Ilmiah Edunomika (JIE) Jurnal Sains dan Teknologi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Pengabdian kepada Masyarakat Nusantara Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Dedikasi: Jurnal Pengabdian Pendidikan dan Teknologi Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Jurnal Pengabdian Masyarakat Journal of Ekonomics, Finance, and Management Studies Dedikasi: Jurnal Pengabdian Pendidikan dan Teknologi Masyarakat
Azfa Mutiara Ahmad Pabulo, Azfa Mutiara Ahmad
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Physics Public Health Social Sciences Other

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)

 1 
Pengaruh Kepemilikan Asing, Intangible Asset, dan Kebijakan Dividen Terhadap Transfer Pricing Setyoningsih, Oktaviana; Pabulo, Azfa Mutiara Ahmad
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8549

Abstract

This research is motivated by the prevalence of transfer pricing practices in multinational companies associated with foreign ownership, intangible assets, and dividend policy. The purpose of this study is to examine the influence of these three variables on transfer pricing in multinational manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The analysis was conducted using panel data regression using EViews 12, while descriptive analysis and classical assumption tests used SPSS 25. The research sample consisted of 15 companies selected using a purposive sampling method. Transfer pricing variables were measured by Related Party Transactions (RPT), foreign ownership with a percentage of foreign shares above 20%, intangible assets with a dummy variable, and dividend policy with the Dividend Payout Ratio (DPR). The results showed that foreign ownership had no significant effect on transfer pricing (prob = 0.12; p > 0.05), while intangible assets (prob = 0.27; p > 0.05) and dividend policy (prob = 0.29; p > 0.05) did not have a significant effect.
Co-Authors .Suliah, Suliah AYU WULANSARI, AYU Febiyana, Lina Ika Wulandari Lestari, Nova Astriana Maan, Marsela Yunita Pratiwi, Nabilah Hasyyati Winda Pratiwi, Nurafida Ika RR. Ella Evrita Hestiandari Sastianing Maharani, Tiara Setyaningsih, Putry Wahyu Setyoningsih, Oktaviana Shahadah, Eliza Nurul Tutut Dewi Astuti Wefa, Muhammad Ali Yuliyanti, Sintiya Dwi Zairina, Nurul