CD Skripsi

"Pengaruh Profitability, Liquidity, Leverage Dan Komisaris Independen Terhadap Effective Tax Rate (Etr) (Studi Empiris Pada Perusahaan Sektor Consumer Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022)"

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ABSTRACT

This research aims to empirically test the influence of Profitability, Liquidity, Leverage, and Independent Commissioners on the Effective Tax Rate (ETR)(Empirical Study of Consumer Cyclicals Companies Listed on the Indonesian Stock Exchange in 2020-2022).
The population in this study includes all Consumer Cyclicals companies listed on the Indonesian Stock Exchange in 2020-2022, namely 140 companies. The sample in this research was 25 companies which were studied for 3 years, resulting in a total sample of 75 samples. Sampling in this study used a purposive sampling method, while the data processing method in this study was multiple linear regression analysis using SPSS version 26 software for data processing applications.
The results of the research show that the Profitability variable has a p- value of 0.000 < 0.05, Liquidity has a p-value of 0.508 > 0.05, Leverage has a p- value of 0.799 > 0.05, and Independent Commissioners has a p-value of 0.131 >
0.05. This means that the Profitability variable influences the Effective Tax Rate (ETR). Meanwhile, Liquidity, Leverage, and Independent Commissioners have no effect on the Effective Tax Rate (ETR).
Keywords: Effective Tax Rate (ETR), Profitability, Liquidity, Leverage, Independent Commissioners

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002112959

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002112959

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Rahmat Hidayat Syahputra

Versi lain/terkait

Lampiran Berkas

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