The Effect of Foreign Ownership and Exchange Rate on Transfer Pricing Decision (An Empirical Study in Manunfacturing Companies Listed in Indonesia Stock Exchange Period 2014-2017)

Fathinus, Syafrizal (2019) The Effect of Foreign Ownership and Exchange Rate on Transfer Pricing Decision (An Empirical Study in Manunfacturing Companies Listed in Indonesia Stock Exchange Period 2014-2017). Diploma thesis, Universitas Andalas.

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Abstract

This research aims to analyze the effect of foreign ownership and exchange rate on company’s transfer pricing decision. The dependent variable in this research is transfer pricing which is proxied by the presence or absence of sale transactions with related party. While the independent variables in this reserach are foreign ownership and exchange rate. This research uses secondary data which is analyzed and obtained from financial statements or annual reports of companies listed in Indonesia Stock Exchange. The population in this research are manufacturing companies listed in the Indonesia Stock Exchange period 2014-2017. By using purposive sampling method, the total amount of samples obtained in this research were 38 sampel companies period 2014-2017 and in this research used logistic regression as the analysis method. The results in this research showed that foreign ownership has positive and significant effect on company’s transfer pricing decision. However, exchange rate has not significant effect on company’s transfer pricing decision.

Item Type: Thesis (Diploma)
Primary Supervisor: Drs. Riwayadi, MBA, Ak, CA, CSRS, CPMA
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: S1 Akuntansi Akuntansi
Date Deposited: 08 May 2019 12:16
Last Modified: 08 May 2019 12:16
URI: http://scholar.unand.ac.id/id/eprint/44290

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