Sakti, Mardha Oetasila (2025) Pengaruh Multinasionalitas, Profitabilitas, Dan Leverage Terhadap Transfer Pricing (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Aneka Sub Sektor Otomotif Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study analyzes the influence of multinationality, profitability, and leverage on transfer pricing in automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2023 period. A total of 12 companies were selected as samples using a purposive sampling technique, resulting in 36 panel data observations. Panel data regression analysis was conducted using the Random Effect Model (REM). The Chow test results indicated that the Common Effect Model was more appropriate (Prob. F-statistic 0.572425 > 0.05). The Hausman test results showed that the Random Effect Model was more efficient (Prob. Chi-Square 0.6128 > 0.05). Classical assumption tests showed that the model is free from multicollinearity (correlation between independent variables < 0.80) and heteroscedasticity (Prob. F-statistic 0.1084 > 0.05). The partial hypothesis test (t-test) results indicated that multinationality (Prob. 0.9923), profitability (Prob. 0.8023), and leverage (Prob. 0.1606) did not have a significant effect on transfer pricing. The simultaneous test (F-test) results showed that multinationality, profitability, and leverage collectively did not significantly affect transfer pricing (Prob. F-statistic 0.572425 > 0.05). The Adjusted R-squared value of -0.042314 indicates that the model's ability to explain variations in transfer pricing is very low. These results imply that internal characteristics are not the main determinants of transfer pricing policies in this sector. Keywords: Multinationality, Profitability, Leverage, Transfer Pricing.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HA Statistics H Social Sciences > HB Economic Theory H Social Sciences > HC Economics H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | MARDHA OETASILA SAKTI | ||||||||
| Date Deposited: | 21 Jul 2025 06:47 | ||||||||
| Last Modified: | 21 Jul 2025 06:47 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/40134 |
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