Pengaruh Size, Leverage, Profitability, dan Komisaris
Independen Terhadap Effective Tax Rate (ETR) pada
Perusahaan BUMN yang terdaftar di Bursa Efek
Indonesia Tahun 2013-2015
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Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
Faradilla, Rizka
Subject
Akuntansi Keuangan
Datestamp
2022-01-26 05:00:49
Abstract :
Penelitian ini bertujuan untuk menguji adanya Pengaruh Size, Leverage, Profitability, dan Komisaris Independen Terhadap Effective Tax Rate (ETR) pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia. Penelitian ini dirancang sebagai penelitian asosiatif dengan pendekatan kuantitatif. Penelitian dilakukan pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia pada rentang waktu penelitian selama 3 (tiga) tahun periode 2013- 2015. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 15 perusahaan BUMN. Data yang digunakan dalam penelitian ini berupa data sekunder, dengan total data sebanyak 45 data. Teknik pengumpulan data menggunakan teknik penelitian kepustakaan melalui situs resmi IDX: www.idx.co.id. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Pengujian hipotesis menggunakan uji koefisien determinasi dan uji statistik t. Hasil penelitian menunjukkan bahwa Size, Leverage, dan Komisaris Independen berpengaruh signifikan terhadap Effective Tax Rate (ETR). Sedangkan Profitability tidak berpengaruh signifikan terhadap Effective Tax Rate (ETR). Kata Kunci : Size, Leverage, Profitability, Komisaris Independendan Effective Tax Rate The aims of this study are to examine the effect of Size, Leverage, Profitability, and Independent Commissioners against Effective Tax Rate (ETR) on State-Owned Companies listed on the Indonesia Stock Exchange. This study is designed as an associative research with quantitative approach. The study is conducted on a state-owned company listed on the Indonesia Stock Exchange within 3 (three) years, period 2013 through 2015. There are 15 State-Owned samples in this study which is determined by purposive sampling method. The data used in this study is secondary data, with total 45 data. Technique of data collection in this study using literature research technique through the official website of IDX: www.idx.co.id. This study uses multiple linear regression analysis technique. Hypothesis testing in this study uses determination coefficient test and t statistical test. The results show that Size, Leverage, and Independent Commissioner have a significant effect on Effective Tax Rate (ETR), whereas Profitability does not have significant effect on Effective Tax Rate (ETR). Keyword: Size, Leverage, Profitability, Independent Commissionersand, Effective Tax Rate
Penelitian ini bertujuan untuk menguji adanya Pengaruh Size, Leverage, Profitability, dan Komisaris Independen Terhadap Effective Tax Rate (ETR) pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia. Penelitian ini dirancang sebagai penelitian asosiatif dengan pendekatan kuantitatif. Penelitian dilakukan pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia pada rentang waktu penelitian selama 3 (tiga) tahun periode 2013- 2015. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 15 perusahaan BUMN. Data yang digunakan dalam penelitian ini berupa data sekunder, dengan total data sebanyak 45 data. Teknik pengumpulan data menggunakan teknik penelitian kepustakaan melalui situs resmi IDX: www.idx.co.id. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Pengujian hipotesis menggunakan uji koefisien determinasi dan uji statistik t. Hasil penelitian menunjukkan bahwa Size, Leverage, dan Komisaris Independen berpengaruh signifikan terhadap Effective Tax Rate (ETR). Sedangkan Profitability tidak berpengaruh signifikan terhadap Effective Tax Rate (ETR). Kata Kunci : Size, Leverage, Profitability, Komisaris Independendan Effective Tax Rate The aims of this study are to examine the effect of Size, Leverage, Profitability, and Independent Commissioners against Effective Tax Rate (ETR) on State-Owned Companies listed on the Indonesia Stock Exchange. This study is designed as an associative research with quantitative approach. The study is conducted on a state-owned company listed on the Indonesia Stock Exchange within 3 (three) years, period 2013 through 2015. There are 15 State-Owned samples in this study which is determined by purposive sampling method. The data used in this study is secondary data, with total 45 data. Technique of data collection in this study using literature research technique through the official website of IDX: www.idx.co.id. This study uses multiple linear regression analysis technique. Hypothesis testing in this study uses determination coefficient test and t statistical test. The results show that Size, Leverage, and Independent Commissioner have a significant effect on Effective Tax Rate (ETR), whereas Profitability does not have significant effect on Effective Tax Rate (ETR). Keyword: Size, Leverage, Profitability, Independent Commissionersand, Effective Tax Rate
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