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PENGARUH RASIO BEBAN PAJAK TANGGUHAN, RASIO AKTIVITAS DAN RASIO LIKUIDITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BEI TAHUN 2014-2018

Jurnal Ilmiah Riset Manajemen

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Title PENGARUH RASIO BEBAN PAJAK TANGGUHAN, RASIO AKTIVITAS DAN RASIO LIKUIDITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BEI TAHUN 2014-2018
 
Creator Alvandy, Brian Inggrid
Salim, M. Agus
Saraswati, Ety
 
Description Abstract This study aims to determine the effect of deferred tax expense ratios, activity ratios, and liquidity ratios on the profitability of automotive companies listed on the IDX in 2014-2019. In this study, the variables used to measure company profitability are deferred tax (DT), fixed asset turnover (FATO), and current ratio (CR). As for the profitability itself, it is measured using return on assets (ROA). Based on the total automotive companies, there are 15 automotive companies listed on the IDX. And of the total, there are only 12 automotive companies that meet the criteria or qualify as the research sample. In determining this sample, researchers used a purposive sampling method, namely determining the sample with certain criteria. There is also an analytical technique used, namely by multiple linear regression analysis, namely the research data in the form of panel data. The results of the study with multiple regressions show that simultaneously with the F test it can be concluded that the ratio of deferred tax expense, fixed asset turnover, and current ratio together has a significant effect on profitability as measured by ROA. The partial test results with the t test, it can be concluded that the variable deferred tax has a positive and significant effect on company profitability (ROA). The fixed asset turnover (FATO) and current ratio (CR) variables show the same results, which have a positive but insignificant effect on company profitability (ROA).Keywords: Deferred Tax Expense Ratio, Activity Ratio, Liquidity Ratio and Profitability
 
Publisher Jurnal Ilmiah Riset Manajemen
 
Contributor —
 
Date 2020-08-13
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jrm/article/view/8224
 
Source Jurnal Ilmiah Riset Manajemen; eJrm Vol 09 No 13 Agustus 2020
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jrm/article/view/8224/6765
 
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