PENGARUH DEBT COVENANT,UKURAN PERUSAHAAN DAN KEPEMILIKAN ASING TERHADAP PELAKSANAAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2016-2018

The research was conducted to determine the effect of debt covenants, company size, and foreign ownership on transfer pricing. This research method uses secondary data that is quantitative by conducting descriptive statistical analysis, classic assumption tests, multiple linear regression analysis, and hypothesis testing. This research data comes from audited financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Determination of the sample using a purposive sampling method. The research sample was 34 companies with 102 data. The results showed that debt covenant, company size, and foreign ownership had a significant positive effect on transfer pricing