CD Tesis

Faktor-Faktor Yang Mempengaruhi Income Smoothing Dengan Tarif Pajak Efektif Sebagai Variable Mediasi Pada Perusahaan Property Dan Real Estate

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This research aims to find empirical evidence of the influence of financial ratio in this case Return On Equity (ROE), Debt To Total Asset Ratio (DAR), and Current Ratio (CR) to income smoothing with effective tax rate as a mediation variable.
This research was conducted on 12 property and real estate companies listed in the Indonesian Stock Exchanges in the peroid of 2013-2017. Sampling technique in this research using purposive sampling technique and data analysis technique using Partial Least Square method using WarpPLS 6.0 application.
The result of this research indicate that the Return On Equity (ROE) and Debt To Total Asset Ratio (DAR) has posiitf significant on Income smoothing. Meanwhile, Current Ratio (CR) has no signifanct on Income smoothing . This research also shows that Effective Tax Rate canmediate Return On Equity (ROE) toward Income Smoothing and Effective Tax Rate can not mediate Debt To Total Asset Ratio(DAR) and Current Ratio (CR)toward Income Smoothing

Keywords: Income Smoothin, . Return On Equity (ROE), Debt To Total Asset Ratio(DAR), and Current Ratio (CR), Effective Tax Rate

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 218 (0061)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Akuntansi., 2018

Deskripsi Fisik

ix, 164 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 218 (0061)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

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