PENGARUH TRANSFER PRICING TERHADAP TUNNELING DIMODERASI DIREKTUR PEREMPUAN (Studi Pada Perusahaan Yang Terdaftar Di BEI Periode 2019-2023)

PUTRI, DESTIAN VILLANIA (2025) PENGARUH TRANSFER PRICING TERHADAP TUNNELING DIMODERASI DIREKTUR PEREMPUAN (Studi Pada Perusahaan Yang Terdaftar Di BEI Periode 2019-2023). S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to examine the effect of transfer pricing on tunneling practices, considering the role of female directors as a moderating variable. Using a quantitative approach, this study took a sample of 265 companies from various sectors, except for the financial sector, listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023, using purposive sampling techniques. Data were analyzed using linear regression analysis and Moderated Regression Analysis (MRA) with the assistance of SPSS. The results of the study indicate that transfer pricing does not have a significant effect on tunneling. However, female directors were found to be able to significantly moderate the effect of transfer pricing on tunneling. The implications of this study emphasize the importance of gender diversity on the board of directors as an effort to strengthen corporate governance and prevent the misuse of financial policies by majority shareholders.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Transfer Pricing; Tunneling; Female Directors
Subjects:	A Social Sciences > HG Finance A Social Sciences > HJ Public Finance
Divisions:	Fakultas Keguruan dan Ilmu Pendidikan > Pendidikan Akuntansi
Depositing User:	PUTRI VILLANIA DESTIAN
Date Deposited:	02 Sep 2025 02:44
Last Modified:	02 Sep 2025 02:44
URI:	http://eprint.unipma.ac.id/id/eprint/4212

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