PENGARUH ASET PAJAK TANGGUHAN, CORPORATE SOCIAL RESPONSIBILITY, DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021)

RISYADIANI, ERINA (2022) PENGARUH ASET PAJAK TANGGUHAN, CORPORATE SOCIAL RESPONSIBILITY, DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze and determine the effect of Deferred Tax Assets, Corporate Social Responsibility, and Leverage on the Company's Financial Performance. This research was conducted in a manufacturing company in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2018-2021. This study uses 132 samples obtained from 33 manufacturing companies in the consumer goods industry during 2018 to 2021. This study uses purposive sampling technique and the data used is secondary data. The analytical method used in this study is multiple regression analysis and processed using the SPSS application. The results of this study indicate that deferred tax assets have no positive effect on the company's financial performance, corporate social responsibility has a positive effect on the company's financial performance, the debt to equity ratio has a positive effect on the company's financial performance, and the debt to asset ratio has a negative effect on the company's financial performance. Keywords : Deferred Tax Assets, Corporate Social Responsibility, Leverage, Company Financial Perfomance Penelitian ini bertujuan untuk menganalisi dan mengetahui pengaruh Aset Pajak Tangguhan, Corporate Social Responsibility,dan Leverage terhadap Kinerja Keuangan Perusahaan. Penelitian ini dilakukan di perusahaan Manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Penelitian ini menggunakan sampel sebanyak 132 yang didapat dari 33 perusahaan manufaktur sektor industri barang konsumsi selama tahun 2018 sampai dengan tahun 2021. Pada penelitian ini menggunakan teknik purposive sampling dan data yang digunakan adalah data sekunder. Metode analisis yang digunakan pada penelitian ini yaitu analisis regresi berganda dan diolah menggunakan aplikasi SPSS. Hasil penelitian ini menunjukkan bahwa aset pajak tangguhan tidak berpengaruh ke arah positif terhadap kinerja keuangan perusahaan, corporate social responsibility berpengaruh positif terhadap kinerja keuangan perusahaan, debt to equity ratio berpengaruh positif terhadap kinerja keuangan perusahaan, dan debt to aset ratio berpengaruh negatif terhadap kinerja keuangan perusahaan. Kata Kunci : Aset Pajak Tangguhan,Corporate Social Responsibility, Leverage, Kinerja Keuangan Perusahaan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 240
Call Number: SE/32/22/150
NIM/NIDN Creators: 43218010013
Uncontrolled Keywords: Aset Pajak Tangguhan,Corporate Social Responsibility, Leverage, Kinerja Keuangan Perusahaan
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
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 30 Nov 2022 06:35
Last Modified: 30 Nov 2022 06:35
URI: http://repository.mercubuana.ac.id/id/eprint/72082

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