PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, UKURAN PERUSAHAAN DAN PENGHINDARAN PAJAK TERHADAP PENYUSUNAN LAPORAN KEBERLANJUTAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri, Barang Konsumsi serta Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021)

ZAHRANISA, VANIA and Meutia, Inten and Novriansa, Agil (2024) PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, UKURAN PERUSAHAAN DAN PENGHINDARAN PAJAK TERHADAP PENYUSUNAN LAPORAN KEBERLANJUTAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri, Barang Konsumsi serta Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to determine the effect of disclosure of financial distress, profitability, company size and tax avoidance on the preparation of poverty reports (case study of the manufacturing sector for the 2017-2021 period). The method used in this research is a quantitative method with the data source used being secondary data from stoppage reports reported by companies listed on the IDX. The sample of 151 companies was taken using a saturated sampling technique. The analysis technique in this research uses panel data regression analysis techniques processed with Eviews software. The results of this research show that profitability and company size have a positive effect on the preparation of interest reports, and financial distress has a negative effect on the preparation of interest reports. Meanwhile, tax avoidance has no effect on the preparation of accounting reports

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Financial Distress, Profitabilitas, Ukuran Perusahaan, Penghindaran Pajak dan Laporan Keberlanjutan
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Vania Zahranisa
Date Deposited:	18 Apr 2024 08:05
Last Modified:	18 Apr 2024 08:05
URI:	http://repository.unsri.ac.id/id/eprint/143183

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