J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI
Vol 4 No 1 (2023): EDISI FEBRUARI

The Effect of Tunneling Incentives, Bonus Mechanisms and Debt Covenants on Transfer Pricing Decisions

Devi Ayu Putri (Universitas Medan Area)

Article Info

Publish Date
16 Feb 2023

Abstract

This study aims to determine the effect of Tunneling Incentive, Bonus Mechanism and Debt Convenant on Transfer Pricing Decisions. This type of research is causal associative with quantitative data types. The population in this study was 26 using purposive sampling method. Based on these criteria, there are 16 companies with a total data of 48 companies. The results show that Tunneling Incentive, Bonus Mechanism and Debt Convenant have a positive and significant effect on transfer pricing decisions, either partially or simultaneously. These results are with the predetermined hypothesis, so that all hypotheses are accepted.

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Journal Info
J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI
Website

Abbrev

jaksi

Publisher

Universitas Majalengka

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

Jurnal Akuntansi dan Sistem Informasi (J-AKSI) diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka secara berkala (setiap enam bulan) dengan edisi terbit bulan Februari dan Agustus. Tujuan jurnal ini adalah untuk mempublikasikan hasil riset Akuntansi dan ...