ANALISIS PENGARUH PROFITABILITAS LIKUIDITAS DANPERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN UTANGSERTA DAMPAKNYA TERHADAP TARIF PAJAK EFEKTIF

Jurnal Riset Ekonomi dan Bisnis

Indarto Indarto¹  Sri Sarwoasih² 

[1] Magister Manajemen, Universitas Semarang;Program Studi Magister Manajemen, Universitas Semarang

关键词: Asset Growth;    Current Ratio;    Debt to Equity Ratio;    Effective Tax Rate;    Return on Asset;   

DOI  :  10.26623/jreb.v11i1.1075

学科分类：社会科学、人文和艺术（综合）

来源: Universitas Semarang

【 摘 要 】

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas yang diproksikan denganreturn on asset,pengaruh likuiditas yang diproksikan dengancurrent ratioserta pengaruh pertumbuhan perusahaan yang diproksikan denganasset growthdansales growthterhadapeffective tax ratedengandebt to equity ratiosebagai variableinterveningdan untuk mengetahui pengaruhreturn on assetdansales growthsecara langsung terhadapeffective tax rate . Jenis data yang digunakan berupa data kuantitatif dengan metodepurposive sampling,sampel penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014–2016 sejumlah 108 sampel. Hasil uji hipotesis menyatakanreturn on assetdancurrent ratioberpengaruh signifikan terhadapdebt to equity ratio, asset growthdansales growthtidak berpengaruh signifikan terhadapdebt to equity ratio ,debt to equity ratio, return on asset, dan sales growthberpengaruh signifikan terhadapeffective tax rate . Hasil sobel test model 1 :debt to equity ratioberhasil memediasireturn on assetdaneffective tax rate , Model 2 :debt to equity ratiotidak berhasil memediasisales growthdaneffective tax rate . This research aims to determine the effect of profitability proxies by return on assets, the influence of liquidity proxies by current ratio and the influence of the company’s growth proxies by asset growth and sales growth to the effective tax rate to the debt to equity ratio as intervening variable and to know the effect of return on asset and sales growth directly to effective tax rate. The types of data used in the form of quantitative data with using purposive sampling method, the sample research is a manufacturing company listed on the Indonesia Stock Exchange in 2014-2016 with number of samples are 108.             Hypothesis test result : return on asset and current ratio has significant effect to debt to equity ratio, asset growth and sales growth has not significant effect on debt to equity ratio, debt to equity ratio, return on asset and sales growth has a significant effect on effective tax rate. The results of the sobel test model 1: debt to equity ratio succeed in mediating return on assets and effective tax rate, Model 2: debt to equity ratio did not succeed in mediating sales growth and effective tax rate.

【 授权许可】

CC BY