PENGARUH CORPORATE TAX DAN STRUKTUR ASET TERHADAP KEBIJAKAN HUTANG

WULANDARI, WINNY (2013) PENGARUH CORPORATE TAX DAN STRUKTUR ASET TERHADAP KEBIJAKAN HUTANG. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Winny Wulandari, 2013: The Influence Of Corporate Tax and Asset Structure Towards Debt Policy. Advisors : (I) Ratna Anggraini ZR, SE, Akt, M.Si.; (II) Dra. Etty Gurendrawati, SE, Akt, M.Si. This research aimed to examine the effect of corporate tax and asset structure on debt policy through tests simultaneously and partially. This study uses secondary data obtained from the website the Indonesia Stock Exchange for the years 2009, 2010, and 2011. The data collected in this research include corporate financial statement data for 2009, 2010 and 2011. The number of samples collected was thirty (30) manufacturing companies that have met the criteria the researchers used purposive sampling. From the data collected, then processed and analyzed using multiple regression analysis to test the hypothesis at 5% significance. Result from the model shows that in 5% significance there’s a significant positive influence between corporate tax and debt policy. There’s a significant negative influence between asset structure and debt policy. The result shows that corporate tax and asset structure will affect simultaneously to debt policy. The coefficient of determination (R2) is 0,179 which indicates that the model can explain the influence of independent variables to dependent variable of 17,9%. Keywords: corporate tax, asset structure, debt policy.

Item Type: Thesis (S1)
Additional Information: Pembimbing I: Ratna Anggraini ZR, SE, Akt, M.Si ; Pembimbing II: Dra Etty Gurendrawati, SE, Akt, M.Si
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Kontrol dan Kualitas (Control and Quality Management)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 19 Mar 2018 03:09
Last Modified: 19 Mar 2018 03:09
URI: http://repository.fe.unj.ac.id/id/eprint/3862

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