SRIADI, DIKA (2022) PENGARUHPROFITABILITAS, LEVERAGEDAN UKURAN PERUSAHAAN TERHADAP EFFECTIVE TAX RATE (Studi Empiris PerusahaanManufaktur Sub Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia tahun 2016-2020). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini bertujuan untuk menganalisis Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Effective Tax Rate. Variabel independen yang digunakan adalah Profitabilitas, Leverage, dan Ukuran Perusahaan. Variabel dependen yang digunakan adalah Effective Tax Rate. Data yang digunakan dalam penelitian ini adalah data sekunder yang diambil dari situs web Bursa Efek Indonesia. Teknik analisis data yang digunakan teknik analisis SPSS. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur sub sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Analisis data dilakukan dengan analisis regresi liner berganda. Hasil penelitian menunjukan bahwa Profitabilitas dan Ukuran Perusahaan berpengaruh negatif dan signifikan terhadap Effective Tax Rate. Sedangkan Leverage berpengaruh negatif dan tidak signifikan terhadap Effective Tax Rate. KataKunci: profitabilitas, leverage, ukuran perusahaan, dan effective tax rate. This study aims to analyze the effect of Profitability, Leverage, and Size Company on the Effective Tax Rate. The independent variables used are of Profitability, Leverage, and Size Company. The dependent variable used is the Effective Tax Rate. The data used in this study in secondary data is taken from the website of Indonesia Stock Exchange. Data analysis techniques used technique analysis of SPSS . The population used in this study is manufacturing companies basic industry and chemicals sub-sector who listed on The Indonesian Stock Exchange in the period 2016-2020. Data analysis was done by multiple linear regression analysis. The results showed that Profitability and Size Company had a negative and Significant effect on Effective Tax Rate, While Leverage had a negative and insignificant effect on Effective Tax Rate. Key words: profitability, leverage, size company, and effective tax rate.
Item Type: | Thesis (S1) |
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NIM/NIDN Creators: | 43219110291 |
Uncontrolled Keywords: | KataKunci: profitabilitas, leverage, ukuran perusahaan, dan effective tax rate. Key words: profitability, leverage, size company, and 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: | SITI NOVI NUR CAHYANI |
Date Deposited: | 20 Jan 2023 03:41 |
Last Modified: | 20 Jan 2023 03:41 |
URI: | http://repository.mercubuana.ac.id/id/eprint/73581 |
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