Buletin Poltanesa
Vol 26 No 1 (2025): June 2025

Determinants of Transfer Pricing in Energy Sector Companies with Managerial Ownership as a Moderation

Hutabarat, Auro Osti Berliana (Unknown)
Yantiana, Nella (Unknown)
Fahmi, Muhammad (Unknown)
Dosinta , Nina Febriana (Unknown)
Helmi, Syarif M (Unknown)

Article Info

Publish Date
05 Jun 2025

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  

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Journal Info
Buletin Poltanesa
Website

Abbrev

tanesa

Publisher

Politeknik Pertanian Negeri Samarinda

Subject

Agriculture, Biological Sciences & Forestry Computer Science & IT Education

Description

Buletin Poltanesa is a collection of research articles, scientific works, and dedication from all academic community in order to integrate information. Buletin Poltanesa provides open publication services for all members of the public, both in all tertiary educational and teacher environments and ...