CD Skripsi

Pengaruh Struktur Modal, Likuiditas Dan Beban Pajak Tangguhan Terhadap Kinerja Keuangan (Studi Empiris Pada Perusahaan Sektor Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 – 2021)

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ABSTRACT
This study aims to examine and analyze The Effect of Capital Structure, Liquidity, and Deferred Tax Expense on the Financial Performance of Consumption Goods Sector companies listed on the IDX in 2019 – 2021. The type of data used in this research is quantitative data. The population of this study is 80 companies in the consumer goods sector that are listed on the IDX in 2019 – 2021 by taking samples using the purposive sampling method so that 35 samples are obtained. The analytical tool used for processing research data is multiple linear regression analysis using the help of the Statistical Package for the Social Sciences (SPSS) 25 application. From the results of tests that have been carried out, it was found that capital structure (p = 0.018 ˂ 0.05) and deferred tax expense (ρ = 0.034 ˂ 0.05) have a negative effect (β = -0.242; β = -0.219) on financial performance. While liquidity (ρ = 0.025 ˂ 0.05) has a positive effect (β = 0.226) on financial performance.
Keywords: Capital Structure, Liquidity, Deferred Tax Expenses, and Financial Performance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902112341

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902112341

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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