Jurnal Riset Akuntansi dan Bisnis
Vol 20, No 2 (2020): SEPTEMBER

Pengaruh Profitabilitas dan Penghindaran Pajak Terhadap Pendanaan Eksternal pada Perusahaan Sektor Asuransi

ihsan abdullah (Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Sumatera Utara)



Article Info

Publish Date
11 Nov 2020

Abstract

This study aims to see the effect of Profitability and Tax Avoidance on External Funding in companies listed on the IDX in the Insurance sub-sector. The method used in this research is descriptive quantitative research that seeks to examine and explain how an independent variable affects the dependent variable. Population Population and sample in this study as many as 13 trading companies but only 6 companies provide complete financial reports. 5 year observation period from 2015-2019 using annual financial reports, so that a total sample of 30 observations of data collection in this study is to use documentation data with the type and source of quantitative data obtained from www.idx.co.id. The data analysis technique used is multiple linear regression analysis. Based on the test results it shows that Profitability has an effect on External Funding, Tax Avoidance has an effect on External Funding. But simultaneously Profitability and Tax Avoidance have an effect on External Funding.simultan Profitabilitas dan Penghindaran Pajak berpengaruh terhadap Pendanaan Eksternal.

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Journal Info

Abbrev

akuntan

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

JURNAL RISET AKUNTANSI DAN BISNIS, published by the Departement Accounting, Faculty of Economics and Business, University of Muhammadiyah Sumatera Utara (UMSU), Medan, North Sumatra, Indonesia, which includes articles on the scientific research field of Management Sciences, includes the results of ...