Pengaruh Laverage, Dividend Payout Ratio dan Beban Pajak terhadap Pertumbuhan Laba pada Perusahaan Manufaktur Sektor Bahan Baku yang Terdaftar di Bursa Efek Indonesia

Bulan, Elvira (2022) Pengaruh Laverage, Dividend Payout Ratio dan Beban Pajak terhadap Pertumbuhan Laba pada Perusahaan Manufaktur Sektor Bahan Baku yang Terdaftar di Bursa Efek Indonesia. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Riset ini bermaksud menyelidiki bagaimana bisnis bahan baku yang terdaftar di Bursa Efek Indonesia melihat pengaruh leverage, dividend payout ratio, dan beban pajak pada ekspansi laba. Dari tahun 2017 hingga 2021, BEI akan diisi oleh perusahaan-perusahaan yang bergerak di bidang perdagangan komoditas mentah. Besar sampel riset sebanyak 27 usaha yang ditentukan dengan memanfaatkan metode purposive sampling. Pendekatan ini memanfaatkan uji asumsi klasik, analisis regresi linier berganda, uji parsial, uji simultan, dan kajian koefisien determinasi untuk analisis data dan pengujian hipotesis. (1) Menurut temuan riset ini, leverage tidak memiliki dampak yang berarti pada pertumbuhan laba. (2) dividend payout ratio berefek signifikan pada pertumbuhan laba. (3) Tidak ada dampak besar biaya pajak pada pertumbuhan laba. (4) Leverage, dividend payout ratio, dan beban pajak tidak berefek pada pertumbuhan laba secara bersamaan. Kata kunci: Leverage, Dividend Payout Ratio, Beban Pajak, Pertumbuhan Laba. / This research intends to investigate how raw material businesses listed on the Indonesia Stock Exchange perceive the impact of leverage, dividend payout ratio, and tax burden on profit growth. From 2017 to 2021, the Indonesia Stock Exchange will be populated by firms involved in the trade of raw resources. The sample size of 27 firms was established using the approach of purposive sampling. This approach employs the classical assumption test, multiple linear regression analysis, partial test, simultaneous test, and study of the coefficient of determination for data analysis and hypothesis testing. (1) According to the findings of this research, leverage has no meaningful influence on profit growth. (2) The dividend payment ratio has a substantial influence on profit growth. (3) The tax burden has no major impact on the rise of profits. (4) Leverage, dividend payout ratio, and tax expense have no influence on profit growth at the same time. Keywords: Leverage, Dividend Payout Ratio, Tax Expense, Profit Growth

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