SKRIPSI AKS

PERILAKU KEPATUHAN WAJIB PAJAK DI SURAKARTA DALAM PERSPEKTIF TEORI ATRIBUSI

---

ABSTRACK

This study aims to analyze the effect of share ownership structure on the
company’s financial performance. The independent variables in this study are
institutional ownership, managerial ownership, foreign ownership, and
government ownership. The dependent variables in this study is financial
performance measured using two proxies, namely the accounting approach and the
market value approach. Based on the accounting approach, it is measured by ROA,
while the market value approach is measured by Tobin’s Q.
The population in this study were all BUMN companies listed on the
Indonesia Stock Exchange during 2018-2022. Then sampling with purposive
sampling and obtained 20 companies. The type of data used is secondary data in
the form of annual reports of companies listed on the Indonesia Stock Exchange in
2018-2022. Panel data analysis was used to test the hypothesis in this study using
Eviews 10.
The results of this study indicate that institutional and government ownership
have a negative effect on ROA, foreign ownership has a positive effect on ROA, and
managerial ownership has no effect on ROA. Meanwhile, institutional ownership,
managerial ownership, foreign ownership have no effect on Tobin’s Q. however,
government ownership has a positive effect on Tobin’s Q.
Keywords: ownership structure, institutional ownership, managerial ownership,
foreign ownership, government ownership, financial performance, ROA, Tobin’s Q

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

-

No. Panggil

2X6.2 AFN p 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 146 Halaman

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

2X6.2

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Afni Aprilia Damayanti

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar