PENGARUH EFFECTIVE TAX RATE, DEWAN KOMISARIS INDEPENDEN DAN RETURN ON ASSET TERHADAP PRICE TO BOOK VALUE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2021

UDJAN, VALENTINO NUBA (2023) PENGARUH EFFECTIVE TAX RATE, DEWAN KOMISARIS INDEPENDEN DAN RETURN ON ASSET TERHADAP PRICE TO BOOK VALUE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2021. Undergraduate thesis, Universitas Katolik Darma Cendika Fakultas Ekonomi.

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Abstract

This study was conducted to determine the effect of effective tax rate, independent board of commissioners, and return on assets on firm value in manufacturing companies listed on the Indonesia Stock Exchange. This research is expected to provide better insight for practitioners and investors regarding the factors that affect the value of companies in the Indonesian stock market. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2021. The manufacturing companies that became the population in
this study were 212 companies. This study uses data analysis methods and techniques such as Descriptive Statistical Analysis, Multiple Linear Regression Analysis, and Hypothesis Test (F Test, t Test, and R2). The results of hypothesis testing where the effective tax rate variable (X1) with a significance level of 0.075 0.050 indicate that the effective tax rate (X1) has no significant effect on price to book value (Y). The results of hypothesis testing where the independent board of commissioners (X2) variable with a significance level of 0.004 0.050 means that the independent board of commissioners (X2) variable has a significant effect on price to book value (Y). The results of hypothesis testing where the variable return on assets (X3) with a significance level of 0.072 0.050 means that return on assets (X3) has no significant effect on price to book value (Y) in manufacturing companies. The effective tax rate variable (X1) has a significance level of 0.075
0.050, meaning that partially the effective tax rate has no significant effect on price to book value in manufacturing companies listed on the Indonesia Stock Exchange. The independent board of commissioners variable (X2) the
significance level is 0.004 0.050, meaning that partially the independent board of commissioners has a significant effect on price to book value in manufacturing companies listed on the Indonesia Stock Exchange. The variable return on assets (X3) significance level is 0.072 0.050, meaning that partially return on assets has no significant effect on price to book value in manufacturing companies listed on
the Indonesia Stock Exchange.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	effective tax rate (X1), independent board of commissioners (X2), return on assets (X3) and price to book value (Y)
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > Prodi Akuntansi
Depositing User:	Gaudens Dillalino
Date Deposited:	22 Aug 2024 07:21
Last Modified:	22 Aug 2024 07:21
URI:	https://repositori.ukdc.ac.id/id/eprint/1522

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