Determinan Keputusan Transfer Pricing dengan Independensi Komisaris sebagai Pemoderasi pada Perusahaan Manufaktur di BEI - Zulaikah, Marina; Suryarini, Trisni (Universitas Negeri Yogyakarta, 2023)
ABSTRACTThe purpose of this study was to analyze the effect of the exchange rate, profitability, and R&D expenditure on transfer pricing decisions with independence of the commissioner as moderator. The population used in this study are manufacturing companies listed on the IDX during 2019-2021 with a total of 183 companies. The sampling method used a purposive sampling technique and 66 units of analysis were selected. The data analysis technique uses the Moderated Regression Analysis (MRA) interaction test in the moderation regression analysis with the help of the IBM SPSS version 25 application analysis tool. The results showed that profitability had a positive and significant effect on transfer pricing decisions, while the exchange rate and R&D expenditure had no effect on transfer pricing decisions. The independence of the commissioners is not able to moderate the effect of the exchange rate, profitability, and R&D expenditure on transfer pricing.Keywords: Exchange Rate, Profitability, R&D Expenditure, Independence ofthe Commissioner, Transfer pricing.ABSTRAKPenelitian ini memiliki tujuan untuk menganalisis pengaruh exchange rate, profitabilitas, dan R&D expenditure terhadap keputusan transfer pricing dengan independensi komisaris sebagai pemoderasi. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI selama 2019-2021 dengan jumlah sebanyak 183 perusahaan. Metode pengambilan sampel menggunakan teknik purposive sampling dan terpilih 66 unit analisis. Teknik analisis data menggunakan uji interaksi Moderated Regression Analysis (MRA) pada analisis regresi moderasinya dengan bantuan alat analisis aplikasi IBM SPSS versi 25. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap keputusan transfer pricing, sedangkan exchange rate dan R&D expenditure tidak berpengaruh terhadap keputusan transfer pricing. Independensi komisaris tidak mampu memoderasi pengaruh exchange rate, profitabilitas, dan R&D expenditure terhadap transfer pricing.Kata kunci: Exchange Rate, Profitabilitas, R&D Expenditure, IndependensiKomisaris, Transfer pricing