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All Journal VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis
Enyvia Natania Siagian
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Pengaruh Leverage Dan Profitabilitas Terhadap Transfer Pricing Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 – 2023 Enyvia Natania Siagian; Hasbiana Dalimunthe
VALUE Vol 5 No 1 (2024): Edisi April 2024 - September 2024
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v5i1.1277

Abstract

The aim of this research is to examine the impact of leverage and profitability on transfer pricing through various food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2019 - 2023. Researchers used quantitative techniques in this research using secondary data. Purposive sampling is a technique used by researchers in the sampling stage. The analytical method used is multiple linear regression on 11 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during the 2019 - 2023 period. The research results obtained show that leverage partially has a negative and unidirectional influence on transfer pricing, while profitability has a positive and significant influence on transfer pricing. Simultaneously, leverage and profitability have a good or positive and significant impact on transfer pricing
Co-Authors Hasbiana Dalimunthe