ANALISIS PENGARUH INTENSITAS MODAL, INTENSITAS PERSEDIAAN, KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP ETR
This study aims to analyze the effect of capital intensity, inventory intensity, independent board of commissioners and managerial ownership on the effective tax rate. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sample selec...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Faculty of Economics and Business
2019-10-01
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| Series: | Jurnal Riset Akuntansi Terpadu |
| Subjects: | |
| Online Access: | https://jurnal.untirta.ac.id/index.php/JRAT/article/view/5950 |
| _version_ | 1819009433695420416 |
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| author | Muhammad Syamsuddin Trisni Suryarini |
| author_facet | Muhammad Syamsuddin Trisni Suryarini |
| author_sort | Muhammad Syamsuddin |
| collection | DOAJ |
| description | This study aims to analyze the effect of capital intensity, inventory intensity, independent board of commissioners and managerial ownership on the effective tax rate. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sample selection uses the purposive sampling method. The results of the sample selection obtained a final sample of 75 companies with an analysis unit of 225. The data analysis of this study used descriptive statistical analysis and Structural Analysis Modeling (SEM) with AMOS 22 software. The results showed that inventory intensity had a significant positive effect on ETR, while for intensity capital, independent board of commissioners and managerial ownership, have no significant effect on ETR. The conclusion of this study is that the size of ETR in manufacturing companies is influenced by inventory intensity. Whereas capital intensity, independent board of commissioners and managerial ownership in manufacturing companies cannot influence the size of the ETR value.<br /><p> </p> |
| first_indexed | 2024-12-21T00:56:18Z |
| format | Article |
| id | doaj.art-61c447435a2d4762b8facac7e4d1f6b2 |
| institution | Directory Open Access Journal |
| issn | 1979-682X 2528-7443 |
| language | English |
| last_indexed | 2024-12-21T00:56:18Z |
| publishDate | 2019-10-01 |
| publisher | Faculty of Economics and Business |
| record_format | Article |
| series | Jurnal Riset Akuntansi Terpadu |
| spelling | doaj.art-61c447435a2d4762b8facac7e4d1f6b22022-12-21T19:21:18ZengFaculty of Economics and BusinessJurnal Riset Akuntansi Terpadu1979-682X2528-74432019-10-0112218019410.35448/jrat.v12i2.59504575ANALISIS PENGARUH INTENSITAS MODAL, INTENSITAS PERSEDIAAN, KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP ETRMuhammad SyamsuddinTrisni SuryariniThis study aims to analyze the effect of capital intensity, inventory intensity, independent board of commissioners and managerial ownership on the effective tax rate. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sample selection uses the purposive sampling method. The results of the sample selection obtained a final sample of 75 companies with an analysis unit of 225. The data analysis of this study used descriptive statistical analysis and Structural Analysis Modeling (SEM) with AMOS 22 software. The results showed that inventory intensity had a significant positive effect on ETR, while for intensity capital, independent board of commissioners and managerial ownership, have no significant effect on ETR. The conclusion of this study is that the size of ETR in manufacturing companies is influenced by inventory intensity. Whereas capital intensity, independent board of commissioners and managerial ownership in manufacturing companies cannot influence the size of the ETR value.<br /><p> </p>https://jurnal.untirta.ac.id/index.php/JRAT/article/view/5950etrcapital intensitymanagerial ownership. |
| spellingShingle | Muhammad Syamsuddin Trisni Suryarini ANALISIS PENGARUH INTENSITAS MODAL, INTENSITAS PERSEDIAAN, KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP ETR Jurnal Riset Akuntansi Terpadu etr capital intensity managerial ownership. |
| title | ANALISIS PENGARUH INTENSITAS MODAL, INTENSITAS PERSEDIAAN, KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP ETR |
| title_full | ANALISIS PENGARUH INTENSITAS MODAL, INTENSITAS PERSEDIAAN, KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP ETR |
| title_fullStr | ANALISIS PENGARUH INTENSITAS MODAL, INTENSITAS PERSEDIAAN, KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP ETR |
| title_full_unstemmed | ANALISIS PENGARUH INTENSITAS MODAL, INTENSITAS PERSEDIAAN, KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP ETR |
| title_short | ANALISIS PENGARUH INTENSITAS MODAL, INTENSITAS PERSEDIAAN, KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP ETR |
| title_sort | analisis pengaruh intensitas modal intensitas persediaan komisaris independen dan kepemilikan manajerial terhadap etr |
| topic | etr capital intensity managerial ownership. |
| url | https://jurnal.untirta.ac.id/index.php/JRAT/article/view/5950 |
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