ENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, DAN TAX AVOIDANCE TERHADAP CASH HOLDING (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020)

AINI, MIA NUR (2022) ENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, DAN TAX AVOIDANCE TERHADAP CASH HOLDING (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the Effect of Managerial Ownership, Leverage, and Tax Avoidance on Cash Holding (Empirical Study on Manufacturing Companies in the Consumer Goods Industry Sector, Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange for the 2016-2020 Period). The type of data used in this study is secondary data with the object of research being Cash Holding, Managerial Ownership, Leverage, and Tax Avoidance by taking data from the financial statements of manufacturing companies in the consumer goods industry sector of the food and beverage sub-sector listed on the Indonesia Stock Exchange during 2016. -2020. So in this study as many as 60 samples. Therefore, the data analysis used is statistical analysis, classical assumption test, and hypothesis testing using purposive sampling data collection technique and using SPSS Version 22 data analysis tool. The results of this study indicate that Managerial Ownership has a positive effect on Cash Holding, Leverage has a significant negative effect on Cash Holding, and Tax Avoidance has a negative effect on Cash Holding. Keywords: Managerial Ownership, Leverage, Tax Avoidance, Cash Holding Penelitian ini bertujuan untuk menganalisis Pengaruh Kepemilikan Manajerial, Leverage, dan Tax Avoidance Terhadap Cash Holding (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020). Jenis data yang digunakan dalam penelitian ini adalah data sekunder dengan objek penelitian adalah Cash Holding, Kepemilikan Manajerial, Leverage, dan Tax Avoidance dengan mengambil data laporan keuangan perusahaan manufaktur sektor industri barang konsumsi sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama tahun 2016-2020. Sehingga dalam penelitian ini sebanyak 60 sampel. Karena itu, analisis data yang digunakan adalah analisis statistik, uji asumsi klasik, dan uji hipotesis dengan menggunakan teknik pengumpulan data puposive sampling dan menggunakan alat analisis data SPSS Versi 22. Hasil dari penelitian ini menunjukkan bahwa Kepemilikan Manajerial berpengaruh positif terhadap Cash Holding, Leverage berpengaruh negatif secara signifikan terhadap Cash Holding, dan Tax Avoidance berpengaruh negatif terhadap Cash Holding. Kata Kunci: Kepemilikan Manajerial, Leverage, Tax Avoidance, Cash Holding

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 242
Call Number: SE/32/22/155
NIM/NIDN Creators: 43218110120
Uncontrolled Keywords: Kepemilikan Manajerial, Leverage, Tax Avoidance, Cash Holding
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
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: 01 Dec 2022 08:30
Last Modified: 01 Dec 2022 08:30
URI: http://repository.mercubuana.ac.id/id/eprint/72119

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