The impact of leverage, inflation rate and corporate tax on profitability of banking companies listed on Indonesia stock exchange

Nauli, Shelyn Tiur (2021) The impact of leverage, inflation rate and corporate tax on profitability of banking companies listed on Indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Bank institutions play an important role as financial intermediaries. To be holding such a vital role that plays into the economic growth of a country, banking companies are expected to have a good ability to generate profits in order to maintain the longevity of the business. The general objective of this study is to analyze the impact leverage, inflation rate, and corporate tax have on profitability of banking companies listed on Indonesia Stock Exchange. Leverage, inflation rate, and corporate tax are the independent variables while profitability is the dependent variable of this study. The population is 46 banking companies registered on Indonesia Stock Exchange. With a purposive sampling method, 21 banking companies are selected as samples. For analysis, this study uses the method of multiple linear regression. The results show that out of the three independent variables, only corporate tax has a significant impact on profitability of banking companies registered on Indonesia Stock Exchange. However, leverage, inflation rate, and corporate tax simultaneously have a significant impact on the profitability./Institusi bank memegang peranan penting sebagai perantara keuangan. Karena peranan penting yang berkontribusi terhadap pertumbuhan ekonomi suatu negara tersebut, bank seharusnya memiliki kemampuan yang bagus untuk menghasilkan laba agar dapat beroperasi untuk jangka yang panjang. Tujuan dari penelitian ini adalah untuk menganalisa pengaruh leverage, inflasi, dan pajak perusahaan terhadap profitabilitas perusahaan bank yang terdaftar di Bursa Efek Indonesia. Leverage, inflasi, dan pajak perusahaan merupakan variabel independen dalam penelitian ini sedangkan profitabilitas merupakan variabel dependen. Populasi dari penelitian ini adalah 46 perusahaan bank yang tercatat di Bursa Efek Indonesia. Dengan menggunakan metode purposive sampling, terdapat 21 perusahaan bank yang dijadikan sampel. Untuk analisa, penelitian ini menggunakan metode regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa diantara 3 variabel independen yang diteliti, hanya pajak perusahaan yang memiliki pengaruh signifikan terhadap profitabilitas perusahaan bank yang terdaftar di Bursa Efek Indonesia. Meskipun demikian, leverage, inflasi, dan pajak perusahaan secara simultan memiliki pengaruh signifikan terhadap profitabilitas.

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