Penaruh Return on Assets, Operationg Profit Margin, dan Gross Profit Margin Terhadap Aktiva Pajak Tangguhan pada Perusahaan Manufaktur di Bursa Efek Indonesia

Cahyadi, Icasia (0951022) (2013) Penaruh Return on Assets, Operationg Profit Margin, dan Gross Profit Margin Terhadap Aktiva Pajak Tangguhan pada Perusahaan Manufaktur di Bursa Efek Indonesia. Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Tujuan dari penelitian ni adalah untuk mengetahui pengaruh Return on Assets, Operating Profit Margin, dan Gross Profit Margin perusahaan terhadap aktiva pajak tangguhan pada perusahaan manufaktur di Bursa Efek Indonesia. Data diambil dari laporan keuangan perusahaan manufaktur tahun 2007 sampai tahun 2011. Data dianalisis menggunakan analisis linier berganda. Hasil penelitian secara parsial menunjukkan Return on Assets dan Operating Profit Margin memiliki pengaruh signifikan terhadap aktiva pajak tangguhan, sementara Gross Profit Margin tidak berpengaruh terhadap aktiva pajak tangguhan. Secara simultan, Return on Assets, Operating Profit Margin, dan Gross Profit Margin mempunyai pengaruh yang signifikan terhadap aktiva pajak tangguhan.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Aktiva pajak tangguhan, Return on Assets, Operating Profit Margin, dan Gross Profit Margin.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 08 Oct 2014 04:24
Last Modified: 08 Oct 2014 04:24
URI: http://repository.maranatha.edu/id/eprint/7274

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