PENGARUH PROFITABILITAS, INVENTORY INTENSITY RATIO, DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar Di BEI Selama Periode 2010-2019)

LUBIS, ABDUL KHALIQ TOGU IANSARI (2021) PENGARUH PROFITABILITAS, INVENTORY INTENSITY RATIO, 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 Profitabilitas, Inventory Intensity Ratio, 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 sample yang di teliti sebanyak 100 sample 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 profitabilitas berpengaruh negative signifikan terhadap effective tax rate, sedangkan variabel inventory intensity ratio dan variabel komisaris independen tidak berpengaruh signifikan terhadapt effective tax rate. Kata Kunci: Profitabilitas, Inventory Intensity Ratio, Komisaris Independen, Effective Tax Rate This study is to determine the effect of Profitability, Inventory Intensity Ratio, 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 2010-2019. 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 profitability variable has a significant negative effect on the effective tax rate, andthen the inventory intensity ratio variable and the independent commissioner variable has not a significant effect on the effective tax ratio. Keywords: Profitability, Inventory Intensity Ratio, Independent Commissioner, Effective Tax Rate

Item Type:	Thesis (S1)
NIM/NIDN Creators:	43217110337
Uncontrolled Keywords:	Profitability, Inventory Intensity Ratio, 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:	10 Mar 2022 06:22
Last Modified:	10 Mar 2022 06:22
URI:	http://repository.mercubuana.ac.id/id/eprint/57734

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