Pengaruh Defered Tax dan Tac To Book Ratio Terhadap Kinerja Perusahaan yang Terdaftar di BEI Periode 2014-2015

Bhaktiar, Fransiscur Felix (1351019) (2017) Pengaruh Defered Tax dan Tac To Book Ratio Terhadap Kinerja Perusahaan yang Terdaftar di BEI Periode 2014-2015. Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh deferred tax dan tax to book ratio terhadap kinerja perusahaan yang diukur dengan return on equity. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2014-2015. Sampel dalam penelitian ini diambil dengan menggunakan purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi berganda, dengan tingkat signifikansi 5%. Hasil dari penelitian ini menyatakan bahwa deferred tax berpengaruh terhadap kinerja perusahaan secara parsial, dan tax to book ratio berpengaruh terhadap kinerja perusahaan secara parsial.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: deferred tax, tax to book ratio, return on equity
Subjects: H Social Sciences > HF Commerce
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 15 Sep 2017 01:42
Last Modified: 15 Sep 2017 01:42
URI: http://repository.maranatha.edu/id/eprint/23124

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