Pengaruh Financial Derivatives, Financial Leverage, dan Exchange Rate terhadap Transfer Pricing Aggressiveness pada Perusahaan Manufaktur yang Terdaftar dalam Bursa Efek Indonesia

Abstract

The objective of the research is to examine and analyze whether there are effects of Financial Derivatives , Financial Leverage, and Exchange Rate on Transfer Pricing Aggressiveness in Manufacturing Companies Listed on the Indonesia Stock & change.

The research is conducted by collecting the data of financial statements of manufacturing companies listed on !DX through a formal website, www.idx.c.id. The samples are taken by using a purposive sampling technique. The hypothesis is tested byusing the panel data regression method.

The result of the research shows that financial derivatives and financial leverage have negative effects on transfer pricing aggressiveness. Meanwhile, the exchange rate has no effect on transfer pricing aggressiveness.