| dc.contributor.advisor | Nasution, Abdillah Arif | |
| dc.contributor.advisor | Hasyim, Sirojuzilam | |
| dc.contributor.author | Rasyidah, Alqonitur | |
| dc.date.accessioned | 2023-09-19T07:53:01Z | |
| dc.date.available | 2023-09-19T07:53:01Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | https://repositori.usu.ac.id/handle/123456789/87575 | |
| dc.description.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. | en_US |
| dc.language.iso | id | en_US |
| dc.publisher | Universitas Sumatera Utara | en_US |
| dc.subject | financial derivatives | en_US |
| dc.subject | financial leverage | en_US |
| dc.subject | exchange rate | en_US |
| dc.subject | transfer pricing aggressiveness | en_US |
| dc.subject | SDGs | en_US |
| dc.title | Pengaruh Financial Derivatives, Financial Leverage, dan Exchange Rate terhadap Transfer Pricing Aggressiveness pada Perusahaan Manufaktur yang Terdaftar dalam Bursa Efek Indonesia | en_US |
| dc.type | Thesis | en_US |
| dc.identifier.nim | NIM197017034 | |
| dc.identifier.nidn | NIDN0006048302 | |
| dc.identifier.nidn | NIDN0018086303 | |
| dc.identifier.kodeprodi | KODEPRODI62101#Akuntansi | |
| dc.description.pages | 138 Halaman | en_US |
| dc.description.type | Tesis Magister | en_US |
