Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Transfer Pricing dengan Tunneling Incentive sebagai Variabel Moderasi
DOI:
https://doi.org/10.38035/jafm.v7i2.2926Keywords:
Leverage, Profitabilitas, Ukuran Perusahaan, Transfer Pricing, Tunneling IncentiveAbstract
Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap transfer pricing serta tunneling incentive sebagai variabel moderasi pada perusahaan energi yang terdaftar di Bursa Efek Indonesia tahun 2019-2023. Penelitian ini menggunakan teknik purposive sampling dan diperoleh sebanyak 253 unit analisis. Data diolah menggunakan Eviews 12. Hasil penelitian ini menunjukkan bahwa profitabilitas dan leverage berpengaruh positif dan signifikan terhadap transfer pricing, sedangkan ukuran perusahaan berpengaruh negatif dan signifikan terhadap transfer pricing. Tunneling incentive memperlemah pengaruh profitabilitas dan leverage terhadap transfer pricing, namun tunneling incentive tidak mampu memoderasi pengaruh ukuran perusahaan terhadap transfer pricing.
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