{"id":"https://openalex.org/W2990645765","doi":"https://doi.org/10.24036/jea.v1i2.96","title":"Pengaruh Tunneling Incentive, Mekanisme Bonus Dan Exchange Rate Terhadap Keputusan Perusahaan Melakukan Transfer Pricing","display_name":"Pengaruh Tunneling Incentive, Mekanisme Bonus Dan Exchange Rate Terhadap Keputusan Perusahaan Melakukan Transfer Pricing","publication_year":2019,"publication_date":"2019-06-09","ids":{"openalex":"https://openalex.org/W2990645765","doi":"https://doi.org/10.24036/jea.v1i2.96","mag":"2990645765"},"language":"en","primary_location":{"id":"doi:10.24036/jea.v1i2.96","doi":"https://doi.org/10.24036/jea.v1i2.96","is_oa":true,"landing_page_url":"https://doi.org/10.24036/jea.v1i2.96","pdf_url":"http://jea.ppj.unp.ac.id/index.php/jea/article/download/96/61","source":{"id":"https://openalex.org/S4210219716","display_name":"JURNAL EKSPLORASI AKUNTANSI","issn_l":"2656-3649","issn":["2656-3649"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314977","host_organization_name":"Padang State University","host_organization_lineage":["https://openalex.org/P4310314977"],"host_organization_lineage_names":["Padang State University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JURNAL EKSPLORASI AKUNTANSI","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://jea.ppj.unp.ac.id/index.php/jea/article/download/96/61","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5011302036","display_name":"Patriot Jaya Ayshinta","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I245308123","display_name":"Universitas Negeri Padang","ror":"https://ror.org/04jrfgq66","country_code":"ID","type":"education","lineage":["https://openalex.org/I245308123"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Patriot Jaya Ayshinta","raw_affiliation_strings":["Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang","institution_ids":["https://openalex.org/I245308123"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5008903134","display_name":"Henri Agustin","orcid":"https://orcid.org/0000-0002-0866-3330","observed_orcids":["https://orcid.org/0000-0002-0866-3330"]},"institutions":[{"id":"https://openalex.org/I245308123","display_name":"Universitas Negeri Padang","ror":"https://ror.org/04jrfgq66","country_code":"ID","type":"education","lineage":["https://openalex.org/I245308123"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Henri Agustin","raw_affiliation_strings":["Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang","institution_ids":["https://openalex.org/I245308123"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5075536021","display_name":"Mayar Afriyenti","orcid":"https://orcid.org/0000-0002-0099-2682","observed_orcids":["https://orcid.org/0000-0002-0099-2682"]},"institutions":[{"id":"https://openalex.org/I245308123","display_name":"Universitas Negeri Padang","ror":"https://ror.org/04jrfgq66","country_code":"ID","type":"education","lineage":["https://openalex.org/I245308123"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Mayar Afriyenti","raw_affiliation_strings":["Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang","institution_ids":["https://openalex.org/I245308123"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I245308123"],"apc_list":null,"apc_paid":null,"fwci":2.5512,"has_fulltext":true,"cited_by_count":17,"citation_normalized_percentile":{"value":0.90742244,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"1","issue":"2","first_page":"572","last_page":"588"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9833999872207642,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9833999872207642,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.003800000064074993,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.0035000001080334187,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/transfer-pricing","display_name":"transfer pricing","score":0.8270000219345093},{"id":"https://openalex.org/keywords/tunneling-incentive","display_name":"tunneling incentive","score":0.8140000104904175},{"id":"https://openalex.org/keywords/bonus-plans","display_name":"bonus plans","score":0.9300000071525574},{"id":"https://openalex.org/keywords/exchange-rates","display_name":"exchange rates","score":0.9959999918937683},{"id":"https://openalex.org/keywords/multinational-corporations","display_name":"multinational corporations","score":0.47699999809265137},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.6930000185966492},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.5410000085830688},{"id":"https://openalex.org/keywords/corporate-decision-making","display_name":"corporate decision-making","score":0.41999998688697815}],"concepts":[{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.8186862468719482},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.7397252917289734},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.6568517088890076},{"id":"https://openalex.org/C56666940","wikidata":"https://www.wikidata.org/wiki/Q788790","display_name":"Documentation","level":2,"score":0.57235187292099},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.5293643474578857},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.49877238273620605},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.48813876509666443},{"id":"https://openalex.org/C152877465","wikidata":"https://www.wikidata.org/wiki/Q208042","display_name":"Regression analysis","level":2,"score":0.46140044927597046},{"id":"https://openalex.org/C151956035","wikidata":"https://www.wikidata.org/wiki/Q1132755","display_name":"Logistic regression","level":2,"score":0.4388962984085083},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.41954272985458374},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.3192923665046692},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.22385108470916748},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2092013657093048},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.20604920387268066},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.16648393869400024},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.1354903280735016},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.114861398935318},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.060427308082580566},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.24036/jea.v1i2.96","doi":"https://doi.org/10.24036/jea.v1i2.96","is_oa":true,"landing_page_url":"https://doi.org/10.24036/jea.v1i2.96","pdf_url":"http://jea.ppj.unp.ac.id/index.php/jea/article/download/96/61","source":{"id":"https://openalex.org/S4210219716","display_name":"JURNAL EKSPLORASI AKUNTANSI","issn_l":"2656-3649","issn":["2656-3649"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314977","host_organization_name":"Padang State University","host_organization_lineage":["https://openalex.org/P4310314977"],"host_organization_lineage_names":["Padang State University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JURNAL EKSPLORASI AKUNTANSI","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.24036/jea.v1i2.96","doi":"https://doi.org/10.24036/jea.v1i2.96","is_oa":true,"landing_page_url":"https://doi.org/10.24036/jea.v1i2.96","pdf_url":"http://jea.ppj.unp.ac.id/index.php/jea/article/download/96/61","source":{"id":"https://openalex.org/S4210219716","display_name":"JURNAL EKSPLORASI AKUNTANSI","issn_l":"2656-3649","issn":["2656-3649"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314977","host_organization_name":"Padang State University","host_organization_lineage":["https://openalex.org/P4310314977"],"host_organization_lineage_names":["Padang State University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JURNAL EKSPLORASI AKUNTANSI","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.4943999946117401,"display_name":"Industry, innovation and infrastructure","id":"https://metadata.un.org/sdg/9"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2990645765.pdf","grobid_xml":"https://content.openalex.org/works/W2990645765.grobid-xml"},"referenced_works_count":4,"referenced_works":["https://openalex.org/W1500233574","https://openalex.org/W2561548020","https://openalex.org/W3158042514","https://openalex.org/W6814553804"],"related_works":["https://openalex.org/W2765563233","https://openalex.org/W3184649053","https://openalex.org/W3207733116","https://openalex.org/W2918015216","https://openalex.org/W2897036551","https://openalex.org/W2561548020","https://openalex.org/W4388182348","https://openalex.org/W4381743411","https://openalex.org/W7061184157","https://openalex.org/W2969285125"],"abstract_inverted_index":{"This":[0],"research":[1,29,88,101],"aims":[2],"to":[3,5,21,116,130],"examine":[4],"analyze":[6],"the":[7,18,127],"effect":[8,111,125],"of":[9,45,69,97],"tunneling":[10,104],"incentive,":[11],"bonus":[12,107],"scheme":[13,108],"and":[14,54,106],"exchange":[15],"rate":[16,121],"on":[17,112,126],"company\u2019s":[19,114,128],"decision":[20,115,129],"do":[22,117,131],"transfer":[23,118],"pricing.":[24,119],"The":[25,43,61,67,76],"population":[26],"in":[27,34,39,99],"this":[28,100],"are":[30],"manufacturing":[31,59],"companies":[32],"listed":[33],"Indonesia":[35],"Stock":[36],"Exchange":[37,120],"(IDX)":[38],"2014":[40],"until":[41],"2017.":[42],"sample":[44,57],"study":[46],"was":[47],"determined":[48],"by":[49,72],"using":[50],"purposive":[51],"sampling":[52],"method,":[53],"that":[55,103],"total":[56],"48":[58],"companies.":[60],"data":[62,71],"used":[63,79],"is":[64,80],"secondary":[65],"data.":[66],"technique":[68],"collecting":[70],"documentation":[73],"at":[74],"www.idx.com.":[75],"analytical":[77],"method":[78],"Panel":[81],"Regression":[82],"Analysis":[83],"with":[84],"SPSS22":[85],"software.":[86],"/This":[87],"use":[89],"logistic":[90],"regression":[91],"analysis":[92,94,98],"as":[93],"/method.The":[95],"result":[96],"showed":[102],"incentive":[105],"had":[109,122],"no":[110],"ithe":[113],"a":[123],"significant":[124],"transferi":[132],"pricing":[133]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":7},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1}],"updated_date":"2026-10-22T18:32:59.640997","created_date":"2019-12-05T00:00:00"}
