PENGARUH PERENCANAAN PAJAK, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN

SALIA, NABILA PUTRI (2022) PENGARUH PERENCANAAN PAJAK, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to see the effect of tax planning and profitability on firm value in the automotive sub-sector manufacturing companies listed on the IDX for the 2016-2020 period. Tax planning in this study is measured by the Effective Tax Rate (ETR), Profitability in this study is measured by Return On Assets (ROA), Likudity in this sudy is measured by Current Ratio (CR) as the independent variable and Firm Value is measured by Price to Book Value (PBV) as the dependent variable. This study uses purposive sampling with the criteria of Multi-industrial sector manufacturing companies. The research sample consisted of 15 companies with 5 years of observation, so that the total sample of the test was 75 data that met the requirements as samples. The data analysis technique in this research is quantitative data analysis This study shows the results where Tax Planning has a no insignificant effect on firm value, Profitability has a positive and significant effect on firm value, Liquidity has a positive and significant effect on firm value. Keywords: Tax Planning, Profitability, Liquidity, Firm Value Penelitian ini bertujuan untuk melihat Pengaruh Perencanaan Pajak, Profitabilitas, dan Likuiditas terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sektor Aneka Industri yang terdaftar di BEI periode 2016-2020. Perencanaan Pajak pada penelitian ini diukur dengan Efective Tax Rate ( ETR), Profitabilitas pada penelitian ini diukur dengan Return On Asset ( ROA), Likuiditas pada penelitian ini diukur dengan Current Ratio (CR) sebagai variabel independen dan Nilai Perusahaan diukur dengan Price to Book Value ( PBV) sebagai variabel dependen. Penelitian ini menggunakan purposive sampling dengan kriteria Perusahaan manufaktur sektor aneka industri. Sampel penelitian sebanyak 15 perusahaan dengan 5 tahun pengamatan, sehingga total sampel pengujian adalah 75 data yang memenuhi syarat sebagai sampel. Teknik analisis data dalam penelitian ini adalah Analisis data Kuantitatif. Penelitian ini menunjukan hasil dimana Perencanaan Pajak tidak berpengaruh signifikan terhadap nilai perusahaan, Profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, Likuiditas berpengaruh positif dan signifikan terhadap nilai perusahaan. Kata kunci : Perencanaan Pajak, Profitabilitas, Likuiditas, Nilai Perusahaan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 073
NIM/NIDN Creators: 43218010053
Uncontrolled Keywords: Perencanaan Pajak, Profitabilitas, Likuiditas, Nilai Perusahaan
Subjects: 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 > 657.46 Tax Accounting/Akuntansi Pajak
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 > 657.47 Fiduciary Accounting/Akuntansi Gadai
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 24 Aug 2022 04:23
Last Modified: 24 Aug 2022 04:23
URI: http://repository.mercubuana.ac.id/id/eprint/68368

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