MAEMUNAH, MAEMUNAH (2021) PENGARUH INVENTORY INTENSITY RATIO, KEPEMILIKAN MANAJERIAL, DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar Di BEI Selama Periode 2010-2019). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini untuk mengetahui pengaruh Inventory Intensity Ratio, Kepemilikan Manajerial Dan Komisaris Independen Terhadap Effective Tax Rate. Objek penelitian ini adalah Laporan Keuangan perusahaan sektor pertambangan yang tercatat di Bursa Efek Indonesia (BEI) tahun 2010-2019. Jumlah sampel yang di teliti sebanyak 100 sampel penelitian dari 10 perusahaan dengan menggunakan pendekatan deskriptif kuantitatif. Penelitian ini menggunakan analisis statistik deskriptif, uji asumsi klasik, uji hipotesis dan analisis regresi linear berganda dalam menganalisis dan menguji pengaruh variabel independen (X) terhadap variabel dependen (Y). Hasil dari penelitian ini menunjukkan bahwa inventory intensity ratio berpengaruh negative signifikan terhadap effective tax rate, variabel kepemilikan manajerial tidak berpengaruh terhadap effective tax rate, dan variabel komisaris independen positif signifikan terhadap effective tax rate. Kata Kunci: Inventory Intensity Ratio, Kepemilikan Manajerial, Komisaris Independen, Effective Tax Rate This study is to determine the effect of Inventory Intensity Ratio, Managerial Ownership and Independent Commissioner on the Effective Tax Rate. The object of this research is the financial statements of mining sector companies listed on the Indonesia Stock Exchange (BEI) in 2012-2019. The number of samples studied was 100 research samples from 10 companies using a quantitative descriptive approach. This study uses descriptive statistical analysis, classical assumption test, hypothesis test and multiple linear regression analysis in analyzing and testing the influence of independent variable to the dependent variable. The results of this study indicate that the inventory intensity ratio variable has a significant negative effect on the effective tax ratio, the managerial ownership variable has no effect on the effective tax ratio, and the independent commissioner variable has a significant positive effect on the effective tax ratio. Keywords: Inventory Intensity Ratio, Managerial Structure, Independent Commissioner, Effective Tax Rate
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43217110307 |
| Uncontrolled Keywords: | Inventory Intensity Ratio, Managerial Structure, Independent Commissioner, Effective Tax Rate |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | MELATI CAHYA FITRIANI |
| Date Deposited: | 09 Mar 2022 07:49 |
| Last Modified: | 09 Mar 2022 07:49 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/57647 |
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