PENGARUH RETURN ON ASSET, LEVERAGE DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Industri Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2012-2016)

FEBRIANI, ANGEL RICA (2018) PENGARUH RETURN ON ASSET, LEVERAGE DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Industri Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2012-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The result of the research to identify and analyze the effect of return on asset (ROA), leverage was proxied by debt to equity ratio (DER), and sales growth against on tax avoidance. The population was used in this study are manufacturing industry sub sector food and beverage period 2012 –2016 at BEI. The method selection using purposive sampling method, with number of samples that match the criteria are as many as 65 samples. The analysis technique used is multiple linear regression analysis. The results of the research indicate that the return on assets has negative and significant the affect tax avoidance with a regression coefficient of -0,181 and the significance value is 0.001. As for with leverage and sales growth does not affect tax avoidance. Keywords : return on asset, leverage, sales growth, tax avoidance Hasil penelitian ini bertujuan untuk mengetahui dan menganalisis pengarus return on asset, leverage yang diproksikan dengan debt to equity ratio (DER), dan sales growth terhadap tax avoidance. Populasi pada penelitian ini adalah perusahaan industri manufaktur sub sektor makanan dan minuman yang terdaftar di BEI periode 2012–2016. Metode yang digunakan dalam memilih sampel yaitu purposive sampling, dengan jumlah sampel yang sesuai kriteria penelitian sebanyak 65 sampel. Dan teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa return on asset berpengaruh secara negatif terhadap tax avoidance dengan koefisien regresi senilai -0,181 dan nilai sigifikansinya senilai 0,001. Sedangkan dengan leverage dan sales growth tidak berpengaruh terhadap tax avoidance. Kata kunci: return on asset, leverage, sales growth, tax avoidance.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 467
Call Number: SE/32/18/463
NIM/NIDN Creators: 43214110359
Uncontrolled Keywords: return on asset, leverage, sales growth, tax avoidance.
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
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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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
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
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 13 Dec 2018 02:46
Last Modified: 12 Jan 2024 07:46
URI: http://repository.mercubuana.ac.id/id/eprint/46047

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