ANALISIS PENGARUH CAPITAL INTENSITY RATIO, INVENTORY INTENSITY RATIO, LEVERAGE, DAN PROFITABILITY TERHADAP EFFECTIVE TAX RATE (ETR) (Studi pada perusahaan sektor perdagangan yang terdaftar di Bursa Efek Indonesia pada periode 2015-2019)

Pambudi, Risma Cahyaning (2021) ANALISIS PENGARUH CAPITAL INTENSITY RATIO, INVENTORY INTENSITY RATIO, LEVERAGE, DAN PROFITABILITY TERHADAP EFFECTIVE TAX RATE (ETR) (Studi pada perusahaan sektor perdagangan yang terdaftar di Bursa Efek Indonesia pada periode 2015-2019). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Riset ini bermaksud untuk meneliti Pengaruh Pengaruh Capital Intensity Ratio, Inventory Intensity Ratio, Leverage, Dan Profitability Terhadap Effective Tax Rate (ETR). Penelitian ini dilakukan menggunakan data sekunder dari perusahaan manufaktur sub sektor Perdagangan yang terdaftar di Bursa Efek Indonesia (BEI), periode data yang akan dianalisa adalah lima tahun yaitu dari tahun 2015-2019. Populasi dalam penelitian ini perusahaan perusahaan Sektor Perdagangan yang terdaftar di Bursa Efek Indonesia dengan jangka waktu 5 tahun yakni tahun 2015- 2019. sedangkan sampelnya berupa perusahaan tergolong kedalam jenis industri perdagangan yang memiliki laporan keuangan lengkap dan konsisten dalam kurun waktu tahun 2015 - 2019, maka jumlah sampel adalah 250 pengamatan. Sedangkan alat analisis yang digunakan adalah menggunakan Statistical Package the Social Science (SPSS). Hasil riset menyatakan bahwa Capital Intensity Ratio (X1), Inventory Intensity Ratio (X2), Leverage (X3) dan Profitability (X4) berpengaruh signifikan terhadap Effective Tax Rate (ETR). Sedangkan pengujian secara simultan menunjukan bahwa variabel Capital Intensity Ratio (X1), Inventory Intensity Ratio (X2), Leverage (X3) dan Profitability (X4) secara simultan berpengaruh terhadap Effective Tax Rate (ETR). Kata Kunci: Capital Intensity Ratio, Inventory Intensit Ratio, Leverage, Profitability, Effective Tax Rate (ETR). This research intends to examine the Effect of the Influence of Capital Intensity Ratio, Inventory Intensity Ratio, Leverage, and Profitability on Effective Tax Rate (ETR). This research was conducted using secondary data from manufacturing companies in the trade sub-sector listed on the Indonesia Stock Exchange (BEI), the data period to be analyzed is five years, namely from 2015-2019. The population in this study were Trading Sector companies listed on the Indonesia Stock Exchange with a period of 5 years, namely 2015-2019. While the sample is a company belonging to the type of trading industry that has complete and consistent financial reports from 2015 to 2019, the sample size is 250 observations. While the analytical tool used is to use the Statistical Package the Social Science (SPSS). The research result states that the Capital Intensity Ratio (X1), Inventory Intensity Ratio (X2), Leverage (X3) and Profitability (X4) have a significant effect on the Effective Tax Rate (ETR). Meanwhile, simultaneous testing shows that the variable Capital Intensity Ratio (X1), Inventory Intensity Ratio (X2), Leverage (X3) and Profitability (X4) simultaneously affect the Effective Tax Rate (ETR). Keywords: Capital Intensity Ratio, Inventory Intensity Ratio, Leverage, Profitability, Effective Tax Rate (ETR).

Item Type: Thesis (S1)
NIM/NIDN Creators: 43218120172
Uncontrolled Keywords: Kata Kunci: Capital Intensity Ratio, Inventory Intensity Ratio, Leverage, Profitability, Effective Tax Rate (ETR). Keywords: Capital Intensity Ratio, Inventory Intensity Ratio, Leverage, Profitability, Effective Tax Rate (ETR).
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: SITI NOVI NUR CAHYANI
Date Deposited: 05 Jan 2023 08:32
Last Modified: 05 Jan 2023 08:32
URI: http://repository.mercubuana.ac.id/id/eprint/73087

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