PENGARUH KONSERVATISME AKUNTANSI, FINANCIAL DISTRESS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP CASH EFFECTIVE TAX RATE (Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022)

Jonathan, Marcellino (2024) PENGARUH KONSERVATISME AKUNTANSI, FINANCIAL DISTRESS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP CASH EFFECTIVE TAX RATE (Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This research aims to determine the effect of accounting conservatism, financial distress, and institutional ownership on the cash effective tax rate. The research objects used in this research are industrial companies in the consumer goods sector listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. This research is a quantitative type with a multiple linear regression model. In selecting samples that met the criteria, 31 companies were obtained. This research uses secondary data based on financial reports of companies in the consumer goods industry sector obtained from the Indonesian Stock Exchange website and related company websites. Data processing was carried out using the SPSS 25 program. Partial research results show that accounting conservatism has a positive effect on the cash effective tax rate, financial distress has a negative effect on the cash effective tax rate, and institutional ownership has a positive effect on the cash effective tax rate.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Yulianto, Agus Sholikhan	197507222006041004

Additional Information:

Penelitian ini bertujuan untuk mengetahui pengaruh konservatisme akuntansi, financial distress, dan kepemilikan institusional terhadap cash effective tax rate. Objek penelitian yang digunakan dalam penelitian ini adalah perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Penelitian ini merupakan jenis kuantitatif dengan model regresi linier berganda. Dalam melakukan pemilihan sampel yang memenuhi kriteria didapatkan sebesar 31 perusahaan. Penelitian ini menggunakan data sekunder berdasarkan laporan keuangan perusahaan sektor industri barang konsumsi yang diperoleh dari website Bursa Efek Indonesia dan website perusahaan terkait. Pengolahan data yang dilakukan menggunakan program aplikasi SPSS 25. Hasil penelitian secara parsial menunjukkan bahwa konservatisme akuntansi berpengaruh positif terhadap cash effective tax rate, financial distress berpengaruh negatif terhadap cash effective tax rate, dan kepemilikan institusional berpengaruh positif terhadap cash effective tax rate.

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Marcellino Jonathan

Date Deposited:

12 Aug 2024 15:45

Last Modified:

12 Aug 2024 15:45

URI:

http://eprints.untirta.ac.id/id/eprint/40600

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