Analisis Pengaruh Firm Size Profitabilitas transfer Pricing Terhadap Pertumbuhan Laba Pada Perusahaan Manufaktur Makanan dan Minuman yang Terdaftar Pada Bursa Efek Indonesia
DOI:
https://doi.org/10.35870/jemsi.v11i6.5624Keywords:
Firm Size, Profitability, Transfer Pricing, Profit GrowthAbstract
This study aims to analyze the effect of company size, profitability, and transfer pricing on profit growth in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX). Profit growth is considered a determining factor in evaluating financial performance and the entity's strengths to investors. Company size reflects the capacity to manage resources, profitability describes management efficiency in generating profits, while transfer pricing has the potential to affect profits through the pricing of transactions between related entities. This study utilizes a quantitative approach and purposive sampling method, involving eight entities with a total of 40 observations during the 2020–2025 period. Data evaluation was applied using panel data regression and the Fixed Effect Model (FEM). The findings indicate that company size has a significant effect on profit growth, but profitability and transfer pricing do not have a significant effect. These findings contribute to the analysis of indicators that determine profit growth in the manufacturing sector and serve as a reference for management and investors in making strategic decisions.
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