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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS JURNAL ILMU PERTANIAN KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Journal of Economic, Bussines and Accounting (COSTING) KITABAH: Jurnal Akuntansi dan Keuangan Syariah Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ilmiah Wahana Pendidikan International Journal of Educational Review, Law And Social Sciences (IJERLAS) Proceeding International Seminar of Islamic Studies Journal of Trends Economics and Accounting Research Balance : Jurnal Akuntansi dan Manajemen Jurnal Ilman: Jurnal Ilmu Manajemen Prosiding Seminar Nasional Universitas Serambi Mekkah Journal of International Conference Proceedings International Journal of Economic, Technology and Social Sciences (Injects) International Journal of Multidisciplinary Approach Research and Science Mutiara: Jurnal Penelitian dan Karya Ilmiah International Journal of Entrepreneurship and Tourism
Surya Sanjaya
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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Pengaruh Pajak Tangguhan dan Struktur Modal Terhadap Kinerja Keuangan Perusahaan Pada Perusahaan Dagang Surya Sanjaya; Muhammad Irsan; Fahri Effendi
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1280

Abstract

This study was conducted with the aim of testing and analyzing deferred tax and capital structure on the financial performance of trading companies listed on the Indonesia Stock Exchange. The population in this study were all trading companies listed on the Indonesia Stock Exchange, while the samples that met the criteria for sampling were observed for five years and as many as six trading companies were listed on the Indonesia Stock Exchange. This research approach uses associative research. Data collection techniques in this study using documentation techniques. and the analysis technique used is multiple linear regression analysis, hypothesis testing and coefficient of determination. The results showed that partially deferred tax had no effect on financial performance, capital structure had no effect on financial performance, while simultaneously deferred tax and capital structure had no effect on financial performance.
Co-Authors Ammy, Baihaqi Ardani, Putri Aulia Astari, Nining Awaloedin, Dipateruna Edisah Putra Nainggolan Fahri Effendi Januri J Jufrizen Khairul Anwar Pulungan Kusumaningrusm, Anisa Putri M. Reza Pratama Misril Fuadi Muhammad Fajri Rizky Muhammad Irsan Muhammad Irsan Mustafa, Hartati Novien Rialdy Panjaitan, Muhammad Adriansyah Safii Parlindungan, Ronni Pasaribu, Ade Tria Febyanti Pradini, Gagih Riva Ubar Harahap Rizky, Muhammad Fajri Roni Parlindungan Sipahutar Samos, Yudi Febrianto Sirait, Ahmad Fauzan Yudi Febrianto Samos