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Auro Osti Berliana Hutabarat
Universitas Tanjungpura
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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 Muhammad Fahmi Nella Yantiana Nina Febriana Dosinta Syarif M. Helmi