Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan
Jojor Lisbet Sibarani
Prodi Akuntansi Keuangan Publik DIV Politeknik Negeri Medan
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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

Found 1 Documents
Search

 1 
Analisis Transfer Pricing Determinants Di Masa Pandemi Covid-19: Suatu Studi Untuk Mengidentifikasi Permasalahan Transfer Pricing Di Indonesia Meily Surianti; Asriyati Asriyati; Putri Wahyuni; Jojor Lisbet Sibarani; Susilawati Susilawati
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2023): September 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i2.12454

Abstract

This study aims to measure the effect of company size, profitability, leverage and intangible assets practices transfer pricing. This research was conducted at the Indonesia Stock Exchange (IDX), which is a capital market that is still classified as an emerging market. Each capital market has different characteristics, so it is hoped that the results of this research can be used as a model to understand the symptoms or phenomena that occur as a result of Covid 19 to serve as a basis for policy making for regulators and other related parties. The research population is manufacturing sector companies listed on the IDX with an observation period of 2020-2021, namely during the Covid 19 pandemic. The analysis model uses a multiple linear regression model. The results of this study indicate that profitability has an effect on transfer pricing, while company size, leverage and intangible assets have no effect on transfer pricing.
Co-Authors Asriyati Meily Surianti Putri Wahyuni Susilawati .