PENGARUH LEVERAGE, PERENCANAAN PAJAK, DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM DENGAN RISIKO INVESTASI SEBAGAI VARIABEL MODERASI

FIRMANSYAH, FIRMANSYAH (2022) PENGARUH LEVERAGE, PERENCANAAN PAJAK, DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM DENGAN RISIKO INVESTASI SEBAGAI VARIABEL MODERASI. S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study explores the effect of leverage, tax planning, and firm size on stock returns with investment risk as a moderating variable. The research method used is causal quantitative. The population in this study is the consumption industry sector companies indexed on the Indonesia Stock Exchange for the period 2015 to 2019. The sampling technique using the purpose sampling method obtained 100 samples. The data analysis of this study used a partial least squares structural equation modeling (PLS-SEM) approach. The results showed that leverage, tax planning and firm size had no significant effect on stock returns. Investment risk is not able to moderate the effect of tax planning leverage and firm size on stock returns. Keywords: leverage, tax planning, firm size, stock return, investment risk. Penelitian ini mengeksplorasi pengaruh leverage, perencanaan pajak, dan ukuran perusahaan terhadap return saham dengan risiko investasi sebagai variabel moderasi. Metode penelitian yang digunakan adalah kuantitatif kausal. Populasi dalam penelitian ini adalah perusahaan sektor industri konsumsi yang terindeks di Bursa Efek Indonesia periode 2015 sampai dengan 2019. Teknik pengambilan sampel menggunakan metode purpose sampling diperoleh 100 sampel. Analisis data penelitian ini menggunakan pendekatan partial least square structural equation modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa leverage, perencanaan pajak dan ukuran perusahaan tidak berpengaruh signifikan terhadap return saham. Risiko investasi tidak mampu memoderasi pengaruh leverage perencanaan pajak dan ukuran perusahaan terhadap return saham. Kata kunci: leverage, perencanaan pajak, ukuran perusahaan, return saham risiko investasi.

Item Type: Thesis (S2)
Call Number CD: CD/555. 22 007
NIM/NIDN Creators: 55518120057
Uncontrolled Keywords: leverage, perencanaan pajak, ukuran perusahaan, return saham risiko investasi.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar > 657.04 Levels of Accounting/Tingkat Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
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
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 04 Aug 2022 02:36
Last Modified: 04 Aug 2022 02:36
URI: http://repository.mercubuana.ac.id/id/eprint/66799

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