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Pengaruh Leverage, Profitabilitas, dan Ukuran Perusahaan terhadap Effective Tax Rate pada Perusahaan Makanan-Minuman, Rokok, dan Peralatan Rumah Tangga yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022

Maharani, Dela Safira (2023) Pengaruh Leverage, Profitabilitas, dan Ukuran Perusahaan terhadap Effective Tax Rate pada Perusahaan Makanan-Minuman, Rokok, dan Peralatan Rumah Tangga yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022. Diploma thesis, Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang.

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Abstract

This Final Project was created to test and analyze the effect of Leverage, Profitability,and Company Size on Effective Tax Rate (ETR). The samples in this study were 106companies from the food-beverage, cigarette, and household appliances subsectorslisted on the Indonesia Stock Exchange in 2020-2022. The data analysis method inthis study was carried out using multiple linear regression tests with classicalassumption requirements. The results of this study indicate that ROA has an effect onETR while Leverage and Company Size have no effect on ETR.

Item Type: Thesis (Diploma)
Additional Information: Dela Safira Maharani NIM : 20062000002
Uncontrolled Keywords: Leverage, Profitability, Company Size, Effective Tax Rate
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User: Gendhis Dwi Aprilia
Date Deposited: 27 Mar 2025 02:01
Last Modified: 27 Mar 2025 02:01
URI: https://eprints.unmer.ac.id/id/eprint/4662

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