PENGARUH MULTINATIONALITY DAN RESEARCH AND DEVELOPMENT TERHADAP KEPUTUSAN TRANSFER PRICING DENGAN MULTIPLE LARGE SHAREHOLDER SEBAGAI VARIABEL MODERASI

Nadyanti Nur Fadilla, - (2023) PENGARUH MULTINATIONALITY DAN RESEARCH AND DEVELOPMENT TERHADAP KEPUTUSAN TRANSFER PRICING DENGAN MULTIPLE LARGE SHAREHOLDER SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas Pendidikan Indonesia.

Abstract

Penelitian ini bertujuan mengtahui pengaruh multinationality dan research and development serta multiple large shareholder sebagai variabek moderasi terhadap keputusan transfer pricing. Analisis data dengan menggunakan regresi logistik pada 11 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2022. Hasil penelitian ini menunjukan bahwa multinationality berpengaruh terhadap keputusan transfer pricing, biaya research and development tidak berpengaruh terhadap keputusan transfer pricing, Multiple large shareholder tidak dapat memoderasi pengaruh Multinationality terhadap Keputusan Transfer pricing, dan Multiple large shareholder tidak dapat memoderasi pengaruh Research and development terhadap Keputusan Transfer pricing. This study aims to determine the effect of multinationality and research and development as well as multiple large shareholders as moderating variables on transfer pricing decisions. Data analysis using logistic regression on 11 companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period. The results of this study indicate that multinationality has an effect on transfer pricing decisions, research and development costs have no effect on transfer pricing decisions, Multiple large shareholders cannot moderate the effect of Research and development (R&D) on Transfer pricing decisions in the logistic regression model with Multiple large shareholder variables as moderating, and Multiple large shareholders cannot moderate the effect of Research and development (R&D) on transfer pricing decisions in the logistic regression model with Multiple large shareholder variables as a moderator.

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Official URL: http://repository.upi.edu
Item Type: Thesis (S1)
Additional Information: SINTA ID : 259602
Uncontrolled Keywords: Multinasional; transfer pricing; R&D, multiple large shareholder Multinationality;transfer pricing;R&D, multiple large shareholder
Subjects: H Social Sciences > HB Economic Theory
L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Nadyanti Nur Fadilla
Date Deposited: 20 Sep 2023 01:25
Last Modified: 20 Sep 2023 01:25
URI: http://repository.upi.edu/id/eprint/106582

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