PENGARUH CAPITAL INTENSITY RATIO, OWNERSHIP STRUCTURE DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Empiris Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2019)

MONALISA, MARTHA CRISYE (2021) PENGARUH CAPITAL INTENSITY RATIO, OWNERSHIP STRUCTURE DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Empiris Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study is to determine the effect of Capital Intensity Ratio, Ownership Structure and Independent Commissioner 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 2009-2019. The number of samples studied was 176 research samples from 16 companies using a quantitative descriptive approach. The data analysis used is statistical analysis in the form of multiple linear regression tests. The results of this study indicate that the capital intensity ratio variable has an effect on the effective tax ratio, the managerial ownership variable has no effect on the effective tax ratio, the institutional ownership variable has an effect on the effective tax ratio and the independent commissioner has no effect on the effective tax ratio. Keywords: Capital Intensity Ratio, Ownership Structure, Komisaris Independen, Effective Tax Rate Penelitian ini untuk mengetahui pengaruh Capital Intensity Ratio, Ownership Structure Dan Komisaris Independen Terhadap Effective Tax Rate. Objek penelitian ini adalah Laporan Keuangan perusahaan sektor pertambangan yang tercatat di Bursa Efek Indonesia (BEI) tahun 2009-2019. Jumlah sample yang di teliti sebanyak 176 sample penelitian dari 16 perusahaan dengan menggunakan pendekatan deskriptif kuantitatif. Analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa variabel capital intensity ratio berpengaruh terhadap effective tax ratio, variabel kepemilikan manjerial tidak berpengaruh terhadap effective tax ratio, variabel kepemilikan institusional berpengaruh terhadap effective tax ratio dan komisaris independen tidak berpengaruh terhadap effective tax ratio. Kata Kunci: Capital Intensity Ratio, Ownership Structure, Komisaris Independen, Effective Tax Rate

Item Type: Thesis (S1)
NIM/NIDN Creators: 43218110371
Uncontrolled Keywords: Capital Intensity Ratio, Ownership Structure, Komisaris Independen, 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
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: 20 Mar 2023 03:53
Last Modified: 20 Mar 2023 03:53
URI: http://repository.mercubuana.ac.id/id/eprint/75318

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