Dwi Nurcahya, Irfan (2024) PENGARUH PERENCANAAN PAJAK, INTENSITAS MODAL, DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This research aims to examine the effect of tax planning, capital intensity, and leverage on company financial performance. The research objects used in this research are manufacturing companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) in 2017-2021. This research is a type of quantitative research with a multiple linear regression model. The sampling technique used purposive sampling and a total of 47 companies were obtained with the final number of samples in this research being 162 observation data. This study uses secondary data based on financial statements of manufacturing companies obtained from the Indonesian Stock Exchange website and related company websites. Data processing was carried out using the SPSS 25 application program. The partial research results show that tax planning has a significant positive effect on the company's financial performance, capital intensity has a significant positive effect on the company's financial performance, leverage has a significant negative effect on the company's financial performance.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh perencanaan pajak, intensitas modal, dan leverage terhadap kinerja keuangan perusahaan. Objek penelitian yang digunakan dalam penelitian ini adalah perusahaan manufaktur sektor basic materials yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Penelitian ini merupakan jenis penelitian kuantitatif dengan model regresi linear berganda. Teknik pengambilan sampel mengggunakan purposive sampling dan diperoleh sebanyak 47 perusahaan dengan jumlah akhir sampel pada penelitan ini yaitu 162 data observasi. Penelitian ini menggunakan data sekunder berdasarkan laporan keuangan perusahaan manufaktur yang diperoleh dari website Bursa Efek Indonesia dan website perusahaan terkait. Pengolahan data yang dilakukan menggunakan program aplikasi SPSS 25. Hasil penelitian secara parsial menunjukan bahwa perencanaan pajak berpengaruh positif signifikan terhadap kinerja keuangan perusahaan, intensitas modal berpengaruh positif signifikan terhadap kinerja keuangan perusahaan, leverage berpengaruh negatif signifikan terhadap kinerja keuangan perusahaan. | |||||||||
| Uncontrolled Keywords: | Tax Planning, Capital Intensity, Leverage, Financial Performance Perencanaan Pajak, Intensitas Modal, Leverage, Kinerja Keuangan | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance Communication > Science Journalism |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Mr Irfan Dwi Nurcahya | |||||||||
| Date Deposited: | 14 May 2024 15:59 | |||||||||
| Last Modified: | 17 May 2024 12:04 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/35285 |
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