ANALISIS PENGARUH BEBAN PAJAK TANGGUHAN, UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Riyanty, Ricca (2012) ANALISIS PENGARUH BEBAN PAJAK TANGGUHAN, UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Ricca Riyanty Nasution, 2011: Analyze The Influence of Deffered Tax Expense, Firm Size, Leverage and Profitability Against Earnings Response Coefficient. Skripsi. Jakarta: Faculty of Economic State University of Jakarta. The purpose of this research was to investigate deffered tax, firm size, leverage and profitability to Earnings Response Coefficient. This research is replicated from Christine (2008). This research uses sample of 32 manufacturing firms which listed in Indonesia Stock Exchange, selected using purposive sampling method. The criterias of purposive sampling method are that manufacturing firms that have been listed ini BEI in 2009. These firms have reported financial statement annually with fiscal year ending 31 December. Those financial statements were reported in Rupiah. These firms got profit in 2009. These firms also have deferred tax. These firms have completed information about data required in calculation of variables in this research. Methods of analysis to test the hypothesis are multiple linear regression and correlation coeficient. Based on the research result, it is recovered that deffered tax, firm size, leverage and profitability have a weak influence in explaining Earnings Response Coefficient, in which the Adjusted R Square is only 23.20%.

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Tresno Eka Jaya, SE., M.Ak. Pembimbing II: Nuramalia Hasanah, M.Ak.
Subjects: 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)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Helda Romauli Siregar
Date Deposited: 02 Apr 2018 04:36
Last Modified: 02 Apr 2018 04:36
URI: http://repository.fe.unj.ac.id/id/eprint/4036

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