Image of Pengaruh Good Corporate Governance, Ukuran Perusahaan, Debt Covenant, Dan Profitabilitas Terhadap Indikasi Melakukantransfer Pricing (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2016)
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Pengaruh Good Corporate Governance, Ukuran Perusahaan, Debt Covenant, Dan Profitabilitas Terhadap Indikasi Melakukantransfer Pricing (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2016)

This study aims to determine and analyze the effect of good corporate governance (audit quality), company size, debt covenants, and profitability to the company's decision to transfer pricing. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2013-2016. The sampling method used purposive sampling, with a sample of 23 companies. The data were analyzed using logistic regression analysis using Statistical Product and Service Solution (SPSS) version 16.0. The results of this study indicate that Audit Quality affects the company's decision to transfer pricing with a significance value of 0.002 0,05. Keywords: Good Corporate Governance, Audit Quality, Company Size, Debt Covenant, Profitability, Transfer Pricing

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 118 (0258)
02 03. 118 (0258)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
02 03. 118 (0258)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
vi, 71 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 118 (0258)
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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