Electronic Theses and Dissertation

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh komisaris independen, komite audit, dan tunneling incentive terhadap transfer pricing pada perusahaan manufaktur multinasional. Dalam penelitian ini, komisaris independen diukur menggunakan proporsi komisaris independen dalam dewan komisaris, komite audit diukur berdasarkan jumlah anggota komite audit, tunneling incentive diukur menggunakan persentase kepemilikan asing, dan transfer pricing diukur menggunakan rasio piutang pihak berelasi terhadap total piutang. Jenis penelitian ini adalah penelitian kuantitatif. Populasi pada penelitian ini adalah perusahaan manufaktur multinasional yang tercatat di Bursa Efek Indonesia (BEI) pada periode tahun pengamatan 2017-2023. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling dan diperoleh sampel akhir sebanyak 14 perusahaan dengan total 98 data. Teknik analisis yang digunakan adalah analisis regresi data panel dengan menggunakan program Eviews 12. Hasil penelitian menunjukkan bahwa komisaris independen dan komite audit berpengaruh negatif signifikan terhadap transfer pricing, sedangkan tunneling incentive tidak berpengaruh signifikan terhadap transfer pricing.

Kata Kunci: Komisaris independen, komite audit, tunneling incentive, transfer pricing, perusahaan manufaktur multinasional.

The purpose of this study is to test and analyze the effect of independent commissioners, audit committee, and tunneling incentive on transfer pricing in multinational manufacturing companies. In this study, independent commissioners are measured using the proportion of independent commissioners in the board of commissioners, audit committee is measured based on the number of audit committee members, tunneling incentive is measured using the percentage of foreign ownership, and transfer pricing is measured using the ratio of related party receivables to total receivables. This type of research is quantitative research. The population in this study are multinational manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the observation year period 2017-2023. The sampling technique used is a purposive sampling technique and obtained a final sample of 14 companies with a total of 98 data. The analysis technique used is panel data regression analysis using the Eviews 12 program. The results showed that independent commissioners and audit committees have a significant negative effect on transfer pricing, while tunneling incentives have no significant effect on transfer pricing. Keywords: Independent commissioner, audit committee, tunneling incentive, transfer pricing, multinational manufacturing companies.