Pengaruh Ukuran Perusahaan, Leverage, Profitability, Capital Intensity Ratio Dan Komisaris Independen Terhadap Effective Tax Rate (Etr) (Studi Empiris Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014 – 2017)

Aisy, Zahwa Rihhadatul and -, Drs. Suyatmin Waskito Adi, M.Si (2019) Pengaruh Ukuran Perusahaan, Leverage, Profitability, Capital Intensity Ratio Dan Komisaris Independen Terhadap Effective Tax Rate (Etr) (Studi Empiris Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014 – 2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study to analyze the effect of size, leverage, profitability, capital intensity ratio and independent commissioners to the effective tax rate (empiral study on food and beverage companies listed in Indonesia Stock Exchange period 2014- 2017). Population taken as the object of observation amounted to 56 food and beverage companies listed in Indonesia Stock Exchange in the periode 2014- 2017. Determination of the sample was made by applying purposive sampling method based on certain criteria. The result showed that the size significant effect on the effective tax rate. While leverage, profitability, capital intensity ratio and independent commissioners does not significantly influence the effective tax rate. Adjusted R Square shows the value of 0,413. It means that 41,3% change in the effective tax rate is affected by the determinant variables in the model. The small coefficient of determination in this study is caused by the independent variables tested that have a little relationship to the dependent variable.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Effective Tax Rate, Size, Leverage, Profitability, Capital Intensity Ratio, Independent Commissio
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ZAHWA RIHHADATUL AISY
Date Deposited:	23 Aug 2019 02:23
Last Modified:	23 Aug 2019 02:23
URI:	http://eprints.ums.ac.id/id/eprint/76981

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