PENGARUH PENGHINDARAN PAJAK, NET WORKING CAPITAL, DAN SHORT TERM DEBT TERHADAP CASH HOLDING DENGAN RETURN ON ASSET (ROA) SEBAGAI VARIABEL MODERASI

SANDRA, FEBY YOLA AYU (2018) PENGARUH PENGHINDARAN PAJAK, NET WORKING CAPITAL, DAN SHORT TERM DEBT TERHADAP CASH HOLDING DENGAN RETURN ON ASSET (ROA) SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Feby Yola Ayu Sandra, 2018: The Effect Of Tax Avoidance, Net Working Capital, And Short Term Debt on Cash Holding with Return On Asset (ROA) as Moderation Variables Advisors: (1) Yunika Murdayanti, SE, M.Si, M.Ak. ; (2) Susi Indriani, SE, M,S.Ak This study aimed to analyze the effect of tax avoidance, net working capital¸ and short-term debt on cash holding with Return on Assets (ROA) as a moderating variable. The object of this research is manufacturing companies listed on the Stock Exchange in 2014-2016. The sample in this research was determined based on purposive sampling method so that there were 150 observational sample data. Data analysis method used in the study is panel data regression. Based on the result of the analysis shows that tax avoidance has no effect on cash holding, net working capital and short-term debt positive and significant effect on cash holding, ROA cannot moderate tax avoidance, net working capital, and short-term debt to cash holding. Key words: cash holding, tax avoidance, net working capital, short-term debt, return on asset.

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Yunika Murdayanti, SE, M.Si, M.Ak ; Pembimbing II: Susi Indriani, SE, M.A.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) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 27 Sep 2018 09:19
Last Modified: 27 Sep 2018 09:19
URI: http://repository.fe.unj.ac.id/id/eprint/6192

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