DETAIL KOLEKSI

Pengaruh Ukuran Perusahaan, Leverage, Aset Tetap, Persediaan, Profitabilitas Dan Kepemilikan Institusional Terhadap Effective Tax Rate


Oleh : Chasia Putrie Riyadi

Info Katalog

Nomor Panggil : 2018_TA_AK_023164215

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Christina Dwi Astuti

Subyek : Tax-taxtion;The effect of firm size on capital structure

Kata Kunci : company size, leverage, fixed assets, inventory, profitability, institutional effective tax rate own


File Repositori
No. Nama File Ukuran (KB) Status
1. 2018_TA_AK_023164215_Halaman-judul.pdf 642.71
2. 2018_TA_AK_023164215_Bab-1.pdf 763.06
3. 2018_TA_AK_023164215_Bab-2.pdf 924.74
4. 2018_TA_AK_023164215_Bab-3.pdf 836.61
5. 2018_TA_AK_023164215_Bab-4.pdf 1112.33
6. 2018_TA_AK_023164215_Bab-5.pdf 341.09
7. 2018_TA_AK_023164215_Daftar-pustaka.pdf 530.86
8. 2018_TA_AK_023164215_Daftar-pustaka.pdf 530.86

P Penelitian ini bertujuan untuk menguji dan menganalisis ukuran perusahaan,leverage, aset tetap, persediaan, profitabilitas dan kepemilikan institusionalterhadap effective tax rate dengan variabel kontrol kualitas audit, komisarisindependen dan komite audit. Sampel yang digunakan dalam penelitian ini adalah50 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Pengujian dilakukan dengan menggunakan analisis regresi berganda. Alatanalisis yang digunakan untuk pengukuran hipotesis adalah SPSS 24. Hasil daripenelitian ini adalah (1) Terdapat pengaruh positif antara ukuran perusahaan dan effectivetax rate. (2) Terdapat pengaruh positif antara leverage dan effective tax rate. (3) Tidakterdapat pengaruh positif antara aset tetap dan effective tax rate. (4) Terdapat pengaruhpositif dan tidak signifikan antara persediaan dan effective tax rate. (5) Terdapat pengaruhpositif dan tidak signifikan antara profitabilitas dan effective tax rate. (6) Terdapatpengaruh positif dan tidak signifikan antara kepemilikan institusional dan effective taxrate. (7) Terdapat pengaruh negatif antara kualitas audit dan effective tax rate. (8) Tidakterdapat pengaruh negatif antara komisaris independen dan effective tax rate. (9) Terdapatpengaruh negatif dan tidak signifikan antara komite audit dan effective tax rate.

T This study aims to examine and analyze company size, leverage, fixed assets,inventory, profitability and institutional ownership of effective tax rates with auditquality control variables, independent commissioners and audit committees. Thesample used in this study is 50 registered manufacturing companies in theIndonesia Stock Exchange for the 2015-2017 period. Testing is done usingmultiple regression analysis. The analytical tool used to measure hypotheses isSPSS 24. The results of this study are (1) There is a positive influence betweenfirm size and effective tax rate. (2) There is a positive influence between leverageand effective tax rate. (3) There is no positive influence between fixed assets andeffective tax rate. (4) There is a positive and insignificant influence betweeninventory and effective tax rate. (5) There is a positive and insignificant influencebetween profitability and effective tax rate. (6) There is a positive andinsignificant influence between institutional ownership and effective tax rate. (7)There is a negative influence between audit quality and effective tax rate. (8)There is no negative influence between independent commissioners and effectivetax rate. (9) There is a negative and insignificant influence between the auditcommittee and the effective tax rate

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