OKTO, RINALDI (2021) PENGARUH LEVERAGE, CAPITAL INTENSITY RASIO, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar Di BEI Selama Periode 2014-2020). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini untuk mengetahui pengaruh Leverage, Capital Intensity Rasio, dan Kepemilikan institusional terhadap Effective Tax Rate. Objek penelitian ini adalah Laporan Keuangan perusahaan sektor pertambangan yang tercatat di Bursa Efek Indonesia (BEI) tahun 2014-2020. Jumlah sample yang di teliti sebanyak 91 sample penelitian dari 13 perusahaan dengan menggunakan pendekatan deskriptif kuantitatif. Penelitian ini menggunakan analisis statistik deskriptif, uji asumsi klasik, uji hipotesis dan analisis regresi linear berganda dalam menganalisis dan menguji pengaruh variabel independen (X) terhadap variabel dependen (Y). Hasil dari penelitian ini menunjukkan bahwa variabel leverage berpengaruh tidak signifikan terhadap effective tax rate, variabel capital intensity rasio berpengaruh negatif signifikan terhadap effective tax rate dan kepemilikan institusional berpengaruh positif tidak signifikan terhadap effective tax rate. Kata Kunci: Profitabilitas, Capital Intensity Ratio, Kepemilikan Institusional, Effective Tax Rate This study is to determine the effect of Leverage, Capital Intensity Rasio, and Institutional Ownership on the Effective Tax Rate. The object of this research is the financial statements of mining sector companies listed on the Indonesia Stock Exchange (BEI) in 2014-2020. The number of samples studied were 91 research samples from 13 companies using a quantitative descriptive approach. This study uses descriptive statistical analysis, classical assumption test, hypothesis testing and multiple linear regression analysis in analyzing and testing the effect of the independent variable (X) on the dependent variable (Y).. The results of this study showed that the leverage variable had no significant effect on the effective tax rate, the capital intensity ratio variable had a significant negative effect on effective tax rate and institutional ownership had no significant positive effect on effective tax rate. Keywords: Profitabilitas, Capital Intensity Ratio, Institutional Ownership, Effective Tax Rate
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217110051 |
| Uncontrolled Keywords: | Profitabilitas, Capital Intensity Ratio, Institutional Ownership, Effective Tax Rate |
| 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: | MELATI CAHYA FITRIANI |
| Date Deposited: | 11 Mar 2022 03:17 |
| Last Modified: | 11 Mar 2022 03:17 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/57788 |
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