Image of Pengaruh Return On Assets, Ukuran Perusahaan, Komisaris Independen Dan Capital Intensity Terhadap Effective Tax Rate (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021)
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Pengaruh Return On Assets, Ukuran Perusahaan, Komisaris Independen Dan Capital Intensity Terhadap Effective Tax Rate (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021)

ABSTRACT

This study aims to determine the effect of return on assets, company size, independent commissioners and capital intensity on effective tax rate (Empirical Study of Mining Sector Companies Listed on the Indonesia Stock Exchange for 2017-2021). The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2017-2021. In this study, the samples obtained were 19 companies obtained using a purposive sampling method. This study uses secondary data obtained from financial reports and annual reports of mining sector companies listed on the Indonesia Stock Exchange during 2017-2021. The results of the study show that Return on Assets (ROA) has a negative effect on ETR. Company size has a positive effect on ETR. Independent commissioners have no effect on ETR. Capital intensity has a negative effect on ETR.


Keywords: Return on Assets, Company Size, Independent Commissioner, Capital Intensity, Effective Tax Rate

Ketersediaan
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Perpustakaan Universitas Riau 1902155139
1902155139
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
1902155139
Penerbit
Pekanbaru : Universitas Riau – Fakultasekonomi dan bisnis – Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1902155139
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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