Hasrimi, Mhd Rizky (2021) Pengaruh Cash Conversion Cycle Dan Perencanaan Pajak Terhadap Tingkat Profitabilitas Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2015–2019 = The effect of cash conversion cycle (ccc) and tax planning on profitability levels in manufacturing companies in the consumer goods sector listed on the Indonesia stock exchange (IDX). Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Tujuan dari dibuatnya penelitian ini adalah untuk menguji faktor-faktor
potensial yang diduga dapat mempengaruhi Profitabilitas perusahaan. Variabel
independen dalam penelitian ini adalah Cash Conversion Cycle (CCC) dan
Perencanaan Pajak. Sementara variabel dependennya adalah Profitabilitas
perusahaan. Populasi yang digunakan dalam penelitian ini adalah perusahaan
manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek
Indonesia (BEI) pada tahun 2015-2019. Pengambilan sampel pada penelitian ini
menggunakan metode purposive sampling dengan diperoleh 29 perusahaan yang
memenuhi kualifikasi. Metode analisis menggunakan analisis statistik deskriptif,
uji normalitas, uji regresi linier berganda dan uji hipotesis dengan bantuan sistem
aplikasi SPSS. Hasil penelitian menunjukan bahwa Cash Conversion Cycle (CCC)
tidak berpengaruh terhadapat Profitabilitas dan Perencanaan Pajak memiliki
pengaruh positif terhadap Profitabilitas/The purpose of this research is to examine the potential factors that are thought to
affect the company's profitability. The independent variables in this study are
Cash Conversion Cycle (CCC) and Tax Planning. While the dependent variable is
the company's profitability. The population used in this study are manufacturing
companies in the consumer goods industry sector listed on the Indonesia Stock
Exchange (IDX) in 2015-2019. Sampling in this study using purposive sampling
method with obtained 29 companies that meet the qualifications. The method of
analysis used descriptive statistical analysis, normality test, multiple linear
regression test and hypothesis testing with the help of the SPSS application
system. The results showed that the Cash Conversion Cycle (CCC) had no effect
on Profitability and Tax Planning had a positive effect on Profitability.
Item Type: | Thesis (Bachelor) |
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Creators: | Creators NIM Email ORCID Hasrimi, Mhd Rizky NIM01017180079 muhammadrizkyhasrimi@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Naibaho, Eduard Ary Binsar NIDN0316087502 eduard.naibaho@uph.edu |
Uncontrolled Keywords: | Profitabilitas; Cash Conversion Cycle; Perencanaan Pajak |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
Depositing User: | Users 8461 not found. |
Date Deposited: | 29 Jul 2021 01:41 |
Last Modified: | 03 Mar 2022 22:53 |
URI: | http://repository.uph.edu/id/eprint/40924 |