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Journal : JAKA (Jurnal Akuntansi, Keuangan dan Auditing)

PENGARUH LEVERAGE DAN INTENSITAS MODAL TERHADAP EFFECTIVE TAX RATE (ETR) DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING Dikha Kumalasari; Agus Wahyudin
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 1, No 2 (2020): JAKA
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.62 KB) | DOI: 10.56696/jaka.v1i2.4281

Abstract

ABSTRACT This study aims to analyze and describe empirically the effect of leverage and capital intensity on the effective tax rate (ETR) with profitability as a moderating variable. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018 with a total of 185 companies. Sampling was done using a purposive sampling method and a final sample of 93 companies was obtained with 154 units of analysis after being reduced by 125 outliers. Data analysis techniques used in this study were descriptive statistical analysis and inferential statistical analysis, namely regression analysis with moderating variables using the absolute difference test method. The results showed that leverage does not significantly influence the effective tax rate (ETR). Capital intensity has a positive and significant effect on the effective tax rate (ETR). Profitability is able to moderate the effect of leverage on the effective tax rate (ETR). But profitability is not able to moderate the effect of capital intensity on the effective tax rate (ETR). Keywords: Effective Tax Rate (ETR); Leverage; Capital Intensity; Profitability  ABSTRAK Penelitian ini bertujuan untuk menganalisis dan mendeskripsikan secara empiris pengaruh leverage dan intensitas modal terhadap effective tax rate (ETR) dengan profitabilitas sebagai variabel moderating. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2018 dengan jumlah 185 perusahaan. Pengambilan sampel dilakukan menggunakan metode purposive sampling dan diperoleh sampel akhir sejumlah 93 perusahaan dengan 154 unit analisis setelah dikurangi dengan 125 outlier. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan analisis statistik inferensial yaitu analisis regresi dengan variabel moderating menggunakan metode uji nilai selisih mutlak. Hasil penelitian menunjukkan bahwa leverage tidak berpengaruh secara signifikan terhadap effective tax rate (ETR). Intensitas modal berpengaruh positif dan signifikan terhadap effective tax rate (ETR). Profitabilitas mampu memoderasi pengaruh leverage terhadap effective tax rate (ETR). Namun profitabilitas tidak mampu memoderasi pengaruh intensitas modal terhadap effective tax rate (ETR).Kata Kunci: Effective Tax Rate (ETR); Leverage; Intensitas Modal; Profitabilitas
Co-Authors - FACHRURROZIE - Kardoyo -, Kardiyem -, Kustiani Abdulah Hafiz Achmad Slamet Ade Ismail Aep Wawan Irwan Aep Wawan Irwan Agung Yulianto Agus Ariyanto Agus Hermanto Agusmiati, Dini Ahmad Faris Arifianata, Ahmad Faris Ahmad Nurkhin Ajeng Febriyani, Ajeng Ajeng Rizka Riadiani, Ajeng Rizka Aji Sofanudin Aldila Krisnaresanti, Aldila Amin Pujiati Amir Mahmud Anas Anas, Anas Ani Rusilowati Anindya, Marsya Nabila Anisa Septiani Aenul Fajriah Anita, Nur Anna Kania Widiatami ANNE NURAINI Aprilia Diastini, Aprilia Arief Yulianto Arina Fithrona Ariyanto, Dany Ariyanto, Dany Atik Novitasari, Atik Aulia, Shabrina Caesharah Avia Enggar Tyasti, Avia Enggar Azizah, Farinka Nurrahmah Badingatus Solikhah Bajri, Reza Aed Galib Bani, Fajar Ciputra Daeng Bestari Dwi Handayani Bestari Dwi Handayani Betty Natalie Fitriatin Buana, Rastra Buana, Rastra Budiantoro, Risanda Cahyo Budi Utomo Cendrawati, Lena Chaq, Vida Chusnia Citra Bakti, Citra D. C. Bachtiar D. C. Bachtiar, D. C. D. F. Sari D. F. Sari, D. F. Dani Rahman Hakim, Dani Rahman Dedi Ruswandi Dedi Widayat Dewi, kustiyanti Dewi, Retno Kusumo Dhian Dharma Prayuda, Dhian Dharma Dian Tri Kusumawati, Ois Dian Tri Kusumawati, Ois Dikha Kumalasari Dina Tsabitah, Dina Dwi Cahyaningdyah Dwi Harini Dwi Hermanto Eka Susanti Eko Handoyo Elis Khaerunisa Elsa Puspasari, Elsa Endah, Siti Nur Endah, Siti Nur Endang Susilaningsih Etty Soesilowati Eva Indrayani Fachrurrozie Fadhilah Mahanani Saputri Fadhillah, Farhan Fahmi Yusuf Farid Ahmadi Farida Damayanti Fariztian, Anies Fariztian, Anies Fathur Rokhman Fauni, Arini Mayang Fauni, Arini Mayang Fiky Yulianto Wicaksono Fiky Yulianto Wicaksono Fiky Yulianto Wicaksono Fithrona, Arina Fityan, Yoni Rofiqotul Hanik Ristiana Hardianto, Rio Noverdhi Hardiyanti, Dwi Hardiyanti, Dwi Harini, Dwi Haryadi - Haryono Haryono Hasan Mukhibad Heri yanto Hidayah, Ari Fatihatul Ibrahim, Arief Budi Ibrotul Lailatur Rohmah, Ibrotul Lailatur Ida Maftukhah Imroatus Sholikhah, Imroatus Indah Anisykurlillah Indrajati, Septian Irawan, Dony Irawan, Dony Ismuni, Mutdi Isnarto, Isnarto Isti Hidayah Jarot Tri Bowo Santoso Jati, Kuat Waluyo Joko Sutarto Joko Widodo Kaefahmi, Amhal Kaffah Imanuddin M R Santosa Ketut Sudarma Khairani, Desy Khoiruman Soleh, Khoiruman Khosidah, Nasihotul Kiswanto - Kiswanto, Kiswanto Kustiani - Laksono Trisnantoro Larasati, Hanum Lasmana, Syaiful Andy Lathifah, Najmi Diyana Lina Maulida Linda Wahyu Setianingrum, Linda Wahyu Lisa Pratiwi Listiyowati listiyowati, Listiyowati M Tirtana Siregar, M Tirtana M. Fauzi Maftukin, Ali MAIMUN MUHIBBUDDIN, MOHAMMAD Malihatus Sholihah Maolana, Irfan Margareta, Rinda Sindhi Marini Marini Masrukan Masrukan Masrukhan Masrukhan Masrukhi Masrukhi Maulani, Afa Nisa Maylia Pramono Sari Mega Hemamalini Fournia Gangga Meilani Intan Pertiwi Mira Ariyanti Moch. Lukluil Maknun Muchsin Muchsin Muhamad Aristiyo, Muhamad Muhamad kadapi, Muhamad Muhammad Feriady, Muhammad Muhammad Irfan Janitra, Muhammad Irfan Muhammad Khafid Muhammad Lukman Hanifa, Muhammad Lukman Muhsin Muhsin mungin eddy wibowo, mungin eddy Nastiti Rahayuni Ni’mah, Siti Khoirun Nina Oktarina Niswah Baroroh Nuhaaya, Ailin Nur Khabibah, Nur Nurinnida, Annisa Ocatavianus, William Oktyama, Gandhis Arine Partono Thomas Patmara, Reza Pramono Sari, Maylia Puji Novita Sari Pujiati, Endang Pujiati, Endang Purwadi Suhandini purwadi suhandini Purwantoro, Ihsan Puspitaningrum, Yuliastuty Putra, Ngurah Made Darma Putri, Yuliar Syelvia R. D. Rahmawati R. D. Rahmawati, R. D. Rahayu, Selvia Rahayuni, Nastiti Rahmat Syarifulloh, Rahmat Ramdani, Aditya Rediana Setiyani, Rediana Renaningtyas, Dwi Lestari Rija Sudirja Riswanda Imawan, Riswanda Rizka Fitriani Ronald Sukwadi RR. Ella Evrita Hestiandari Rudianto, Safira Damayanti Ruminta Ruminta Ruminta Rusdarti - Rusli, Tiffany Shahnaz S Martono S. A. Nursaripah S. A. Nursaripah, S. A. S.Martono S.Martono, S.Martono S.Pd. M Kes I Ketut Sudiana . Sabilla, Yassa Sakinah, Syaza Salfira Amalia Listyaningrum, Salfira Amalia Salsabila, Khansa’ Samsudi Samsudi Samsul Rizal Santi Rosniawaty Santoso, Arif Gunawan Sari, Astrid Chandra Septian, Falih Ijlal Setianah, Widi Siswanto, Shantosa Yudha siti hardian Siti Ismuzaroh Slamet Fauzan Sofyan Setiyawan Subagyo Subagyo Sucihatiningsih Dian Wisika Prajanti Sudjarwo, Ragil Sudjarwo, Ragil Sugi Sugi, Sugi Sukandar Sukandar Sukestiyarno Sukestiyarno SUMADI SUMADI Supriyadi Supriyadi Suryaningsih, Devi Sutjiatmo, Bayu Prabowo Suwito Eko Pramono SYARIFUL MUBAROK Tati Nurmala Tati Nurmala Tia Pipit Naovila, Tia Pipit Tri Handayani, Elfa Dikah Tri Suminar Tri Susilo Wahyu Aji Trisni Suryarini Tusyanah Tusyanah Ulum, Muhammad Saiful Umi Muzayanah Usi Meilani Vierke, Intan Maria Lewiayu Wahyu Lestari WARID ALI QOSIM Wasino Wasino Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Widodo Widodo Widodo Widodo Widodo, Anung Wiharto, Ega Sih Priyantika Wijayama, Bayu Wiyanto - Yoga Yuniadi Yuana Khoirunisa Yulianto, Agung Yuwariah, Yuyun Yuwariah Yuyun Yuwariah Zaenab Zaenab