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DC Field | Value | Language |
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dc.contributor.advisor | Sagala, Indah Cahya | - |
dc.contributor.advisor | Ananda, Rana Fathinah | - |
dc.contributor.author | Ritonga, Nia W. | - |
dc.date.accessioned | 2024-10-29T02:34:56Z | - |
dc.date.available | 2024-10-29T02:34:56Z | - |
dc.date.issued | 2024-08-28 | - |
dc.identifier.uri | https://repositori.uma.ac.id/handle/123456789/25699 | - |
dc.description | 61 Halaman | en_US |
dc.description.abstract | Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh perencanaan pajak dan profitabilitas secara parsial dan simultan terhadap ekuitas perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Penelitian ini menggunakan perencanaan pajak dan profitabilitas sebagai variabel independen dan ekuitas sebagai variabel dependen. Analisis data menggunakan analisis statistik deskriptif, uji asumsi klasik,analisis regresi linier berganda,dan pengujian hipotesis uji t dan uji f dengan alat analisis SPSS. Hasil penelitian menunjukkkan perencanaan pajak tidak berpengaruh terhadap ekuitas perusahaan perbankan dengan nilai thitung 0,028 < ttabel 2,02269 dengan tingkat signifikan 0,978 > 0,05. Profitabilitas berpengaruh positif dan signifikan terhadap ekuitas perusahaan perbankan dengan nilai thitung 7,210 > ttabel 2,02269 dengan tingkat signifikan 0,000 < 0,05 dan secara simultan perencanaan pajak dan profitabilitas berpengaruh positif signifikan terhadap ekuitas perusahaan perbankan dengan nilai fhitung sebesar 26,160 dan nilai ftabel sebesar 3,24 dengan nilai signifikan 0,000 < 0,05. This research aims to find out whether there is an influence of planning taxes and profitability partially and simultaneously on company equity banks listed on the Indonesian Stock Exchange in 2020-2022. This research using tax planning and profitability as independent variables and equity as the dependent variable. Data analysis uses statistical analysis descriptive, classical assumption testing, multiple linear regression analysis, and hypothesis testing t test and f test with SPSS analysis tools. The research results show Tax planning has no effect on banking company equity with a t value of 0.028 < t table 2.02269 with a significance level of 0.978 > 0.05. Profitability has a positive and significant effect on company equity banking with a value of tcount 7.210 > ttable 2.02269 with a significant level of 0.000 < 0.05 and simultaneously tax planning and profitability have a positive effect significant to banking company equity with a calculated f value of 26.160 and an F-table value of 3.24 with a significance level of 0.000 < 0.05. | en_US |
dc.language.iso | id | en_US |
dc.publisher | UNIVERSITAS MEDAN AREA | en_US |
dc.relation.ispartofseries | NPM;208330041 | - |
dc.subject | perencanaan pajak | en_US |
dc.subject | profitabilitas | en_US |
dc.subject | ekuitas | en_US |
dc.subject | tax planning | en_US |
dc.subject | profitability | en_US |
dc.subject | equity | en_US |
dc.title | Pengaruh Tax Planning dan Profitabilitas terhadap Ekuitas pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022 | en_US |
dc.title.alternative | The Influence of Tax Planning and Profitability on Equity in Banking Companies Listed on the Indonesian Stock Exchange 2020-2022 | en_US |
dc.type | Skripsi Sarjana | en_US |
Appears in Collections: | SP - Accountancy |
Files in This Item:
File | Description | Size | Format | |
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208330041 - Nia W. Ritonga - Fulltext.pdf | Cover, Abstract, Chapter I, II, III, V, Bibliography | 1.31 MB | Adobe PDF | View/Open |
208330041 - Nia W. Ritonga - Chapter IV.pdf Restricted Access | Chapter IV | 342.03 kB | Adobe PDF | View/Open Request a copy |
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