BUDIONO, STEFANIE (2021) PENGARUH TUNNELING INCENTIVE, DEBT COVENANT, GOOD CORPORATE GOVERNANCE (GCG) TERHADAP INDIKASI MELAKUKAN TRANSFER PRICING. Masters thesis, UNIVERSITAS MA CHUNG.
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Abstract
This study aims to analyze the effect of tunneling incentives, debt covenants, and good corporate governance on transfer pricing decisions. Transfer pricing in this
study is the dependent variable and is measured using the transfer price formula. Meanwhile, the independent variables in this study are tunneling incentives, debt
covenants, and good corporate governance variables. This study uses a purposive sampling method with a sample of 24 companies listed on the BUMN20 Index for the 2018-2020 period. The data analysis technique used in this study uses multiple linear regression with the help of SPSS 25.0 software in data processing. The results show that tunneling incentives have a negative effect on transfer pricing decisions, debt covenants have a negative effect on transfer pricing decisions, and good corporate governance has a negative effect on transfer pricing decisions. Based on
the results of this study, it can be concluded that tunneling incentives, debt covenants, and good corporate governance are not able to influence a company's
decision to carry out transfer pricing activities.
Keywords: Tunneling Incentive, Debt Covenant, Good Corporate Governance, and Transfer Pricing.
| Item Type: | Thesis (Masters) |
|---|---|
| Additional Information: | TUGAS AKHIR |
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | Surya |
| Date Deposited: | 25 Oct 2024 02:27 |
| Last Modified: | 25 Oct 2024 02:27 |
| URI: | http://repository.machung.ac.id/id/eprint/302 |
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