Pengaruh mekanisme bonus, profitabilitas, dan aset tidak berwujud terhadap keputusan transfer pricing (studi empiris terhadap sektor consumer di kawasan ASEAN-5)

Allan, Hellen (2023) Pengaruh mekanisme bonus, profitabilitas, dan aset tidak berwujud terhadap keputusan transfer pricing (studi empiris terhadap sektor consumer di kawasan ASEAN-5). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Studi ini bertujuan untuk menguji pengaruh dari skema pemberian bonus atau yang umum disebut mekanisme bonus, konsep profitabilitas perusahaan yang diproksikan dengan Return on Asset (ROA) serta jenis aset tidak berwujud perusahaan terhadap keputusan penetapan harga transfer atau umumnya dikenal dengan praktik transfer pricing melalui model penelitian regresi linear berganda. Adapun sampel penelitian ini sebanyak konsisten untuk 56 perusahaan dengan periode pengamatan 2019-2022 yang diperoleh dari perusahaan sektor konsumer yang berada di kawasan ASEAN-5. Dari penelitian ini, dapat diperoleh kesimpulan jika skema mekanisme bonus serta aset tidak berwujud memiliki pengaruh signifikan yang arahnya positif dengan intensitas transfer pricing. Mekanisme bonus mampu memotivasi pengambilan keputusan terkait dengan transfer pricing dan kesulitan pengukuran nilai yang tepat untuk aset tidak berwujud menjadi celah dalam melakukan transfer pricing, namun tidak ditemukan pengaruh atas profitabilitas yang digambarkan dengan rasio Return on Asset (ROA) dikarenakan perhitungan profitabilitas dengan proksi yang bersangkutan hanya memberikan informasi kinerja atas suatu aspek dalam operasional perusahaan dan bukan menjadi acuan utama dalam pengambilan keputusan transfer pricing./ This study aims to examine the effect of bonus schemes or commonly known as bonus mechanism, the concept of company’s profitability described by Return on Asset (ROA) and company’s intangible assets on transfer pricing decisions conducted by using multiple regression analysis. The sample of this study is consistently consist 56 companies with the observation period from 2019 to 2022 collected from consumer sector companies in the ASEAN-5 region. From this study, it can be concluded that the bonus mechanism and intangible assets positively have a significant influence with transfer pricing intensity. The bonus mechanism is able to motivate decision making related to transfer pricing and the difficulty of measuring the right measurement for intangible assets’ value become a loophole in making the decision of transfer pricing, but there is no influence on profitability described by the Return on Asset (ROA) ratio because the calculation of profitability with the defined proxy only provides financial performance information on such aspect related to company's core activities and is not the most important consideration in transfer pricing decision.

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