Pengaruh transfer pricing, return on asset, financial leverage, firm size terhadap income shifting pada perusahaan consumer goods yang listed di BEI periode 2014-2019

DETAIL KOLEKSI

Pengaruh transfer pricing, return on asset, financial leverage, firm size terhadap income shifting pada perusahaan consumer goods yang listed di BEI periode 2014-2019

5.0

Oleh : Kiki Amelia

Info Katalog

Nomor Panggil : 122011910032

Subyek : Corporations finance

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2022

Pembimbing 1 : Bahtiar Usman

Pembimbing 2 : -

Kata Kunci : transfer pricing, return on asset, financial leverage, firm size, income shifting.

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2022_TS_MMJ_122011910032_Halaman-Judul.pdf	11
2.	2022_TS_MMJ_122011910032_Lembar-Pengesahan.pdf	6
3.	2022_TS_MMJ_122011910032_Bab-1_Pendahuluan.pdf	11
4.	2022_TS_MMJ_122011910032_Bab-2_Landasan-Teori.pdf	22
5.	2022_TS_MMJ_122011910032_Bab-3_Metode-Penelitian.pdf	10
6.	2022_TS_MMJ_122011910032_Bab-4_Analisis-dan-Pembahasan.pdf	22
7.	2022_TS_MMJ_122011910032_Bab-5_Kesimpulan.pdf	-1
8.	2022_TS_MMJ_122011910032_Daftar-Pustaka.pdf	3
9.	2022_TS_MMJ_122011910032_Lampiran.pdf	11

Abstrak
Abstract

T Tujuan dari penelitian ini adalah Untuk meneliti dan menganalisis pengaruhtransfer pricing terhadap income shifting. Untuk meneliti dan menganalisis pengaruh return on asset terhadap income shifting. Untuk meneliti danmenganalisis pengaruh financial leverage terhadap income shifting. Untuk menelitidan menganalisis pengaruh firm size terhadap income shifting. Untuk meneliti danmenganalisis pengaruh transfer pricing, return on asset, financial leverage, danfirm size terhadap income shifting. Purposive sampling merupakan teknikpengambilan sampel dengan menentukan kriteria tertentu. Analisis data panel dan hipotesis diuji dengan menggunakan Eviews. Hasil penelitian menunjukkan bahwa tidak terdapat hubungan positif antara Transfer Pricing terhadap IncomeSmoothing. Tidak terdapat pengaruh positif terhadap income Shifting. Tidak terdapat pengaruh Financial Leverage terhadap Income Smoothing. Hal inidikarenakan perusahaan mampu melunasi kewajiban sesuai masa jatuh tempodengan modal yang dimiliki sehingga perusahaan tidak mengalami kesulitan keuangan yang membuat risiko perusahaan menjadi kecil sehingga manajemen tidak perlu melakukan perataan laba. Terdapat pengaruh firm size terhadap income smoothing terbukti dan diterima.

T The purpose of this research was examined and analyzed the effect of transferpricing on income shifting. The purpose of this research was examined andanalyzed the effect of return on assets on income shifting. The purpose of thisresearch was examined and analyzed the effect of financial leverage on incomeshifting. The purpose of this research was examined and analyzed the effect of firmsize on income shifting. The purpose of this research was examined and analyzedthe effect of transfer pricing, return on assets, financial leverage, and firm size onincome shifting. Purposive sampling is a sampling technique by determining certaincriteria. Panel data analysis and hypotheses were tested using Eviews. The resultsshowed that there was no positive relationship between Transfer Pricing andIncome Smoothing. There is no positive effect on income shifting. There is no effectof Financial Leverage on Income Smoothing. This is because the company is ableto pay off obligations according to maturity with their capital so that the companydoes not experience financial difficulties which makes the company's risk smallerso that management does not need to smooth out income. There is an effect of firmsize on income smoothing proven and accepted.