The Influence of Profitability and Leverage on Transfer Pricing in Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2019 – 2022
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Leverage,
Transfer Pricing
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Abstract
The purpose of this study is to examine the effect of profitability and leverage on transfer pricing. This study was conducted with the aim of quantitatively explaining the tendency of population attitudes by examining samples from the population. This study consists of 2 independent variables, one dependent variable. In this study, the independent variables are profitability and leverage, the dependent variable in this study is transfer pricing. The population selected in this study were all Energy Companies listed on the IDX (2019-2022) totaling 75 Companies. In determining the sample used in this study, the author determined a technique based on the purposive sampling technique and obtained 23 companies with research observations for 4 years. The research data is included in the type of secondary data in the form of financial reports and annual reports during the period 2019-2022. The test results show that profitability and leverage have an effect on transfer pricing.
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