PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar Di BEI Tahun 2013-2017)

SUHENDRA, TOFA (2019) PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar Di BEI Tahun 2013-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of Company Size, Leverage, and Profitability on Effective Tax Rate (Empirical Study on Manufacturing Companies in the Industrial Consumer Goods Sector Listed on the Indonesia Stock Exchange in 2013-2017). This type of research uses secondary data sources in the form of annual financial reports on manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2013 - 2017. The population in this study is a company listed on the Indonesia Stock Exchange for the 2013-2017 period. A sample of 26 companies was obtained from 42 populations in this study. The analysis technique used in this study is multiple linear regression analysis with SPSS 21 program. Based on the results of this study indicate that Firm size has a significant negative effect on the effective tax rate while Leverage does not significantly affect the Effective Tax Rate and Profitability has a significant effect on the Effective Tax Rate. Keywords: Company size, Leverage, Profitability , Effective Tax Rate Penelitian ini bertujuan untuk mengetahui pengaruh Pengaruh Ukuran Perusahaan, Leverage, Dan Profitabilitas Terhadap Effective Tax Rate (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar Di BEI Tahun 2013-2017). Jenis penelitian ini menggunakan sumber data sekunder yang berupa laporan keuangan tahunan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2013 - 2017. Populasi dalam penelitian ini merupakan perusahaan yang terdaftar di Bursa Efek Indonesia Periode 2013-2017. Diperoleh sampel sebanyak 26 perusahaan dari 42 populasi dalam penelitian ini. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan program SPSS 21. Berdasarkan hasil Penelitian ini menunjukkan bahwa: Ukuran Perusahaan (size) berpengaruh negatif signifikan terhadap effective tax rate, sedangkan Leverage tidak signifikan berpengaruh terhadap Effective Tax Rate dan Profitabilitas Berpengaruh signifikan terhadap Effective Tax Rate. Kata Kunci : Ukuran Perusahaan, Leverage, Profitabilitas, Effective Tax Rate

Item Type: Thesis (S1)
NIM: 43214120262
Uncontrolled Keywords: Ukuran Perusahaan, Leverage, Profitabilitas, Effective Tax Rate
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 05 Nov 2019 07:47
Last Modified: 05 Nov 2019 07:47
URI: http://repository.mercubuana.ac.id/id/eprint/51845

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