PENGARUH RASIO BEBAN PAJAK, LIKUIDITAS DAN AKTIVITAS TERHADAP PROFITABILITAS (STUDI EMPIRIS PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA)

Oktaviana, Wahyuni (2010) PENGARUH RASIO BEBAN PAJAK, LIKUIDITAS DAN AKTIVITAS TERHADAP PROFITABILITAS (STUDI EMPIRIS PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA). Other thesis, University of Muhammadiyah Malang.

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Abstract

Title : “The Influence of Tax Expense Ratio, Liquidity Ratio and Activity Ratio on Profitability (Empirical Study at Automotive Company that Listed in Bursa Efek Indonesia)”. (Wahyuni Oktaviana, Dra. Ratna Utami, MM., Drs. Dhaniel Syam, MM., Ak.) The objective of this study is to determine the influence of tax expense ratio, liquidity ratio and activity ratio on profitability. Sample is taken by using purposive sampling with criteria as automotive company that listed in Bursa Efek Indonesia for the financial report in 2005-2008 periods. Number of sample is 18 company. Liquidity ratio is measured using current ratio. Activity ratio proxy by total assets turnover. Profitability is measured by return on equity. Data are analyzed using multiple regression. The result of this research using multiple regression with F-test finds that ratio of tax expense, current ratio and total assets turnover significantly affect return on equity simultaneously. Using t-test finds that ratio of tax expense and total assets turnover that significantly affect return on equity with level of significance 5 persent. Based on the result, researcher obtained two crucial implications, first for the automotive company have to be considered by management to monitor about company liquidity. Because a high liquidity level which indicated that company have so many idle capacity which can reducing sales and finally affect the profitability. Second, suggestion for the investor or investor candidate is that they should not only considering financial fundamental aspects of company, but also have to considere external aspects that can influence company’s return on equity.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 16 May 2012 03:17
Last Modified: 16 May 2012 03:17
URI: http://eprints.umm.ac.id/id/eprint/5424

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