PENGARUH GREEN TAX, RETURN ON EQUITY (R0E), DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NET PROFIT MARGIN (NPM)

AGUSTI, M.FAREL and Hamzah, Ruth Samantha (2025) PENGARUH GREEN TAX, RETURN ON EQUITY (R0E), DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NET PROFIT MARGIN (NPM). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the effect of green tax, return on equity (ROE), and institutional ownership on net profit margin (NPM) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. The sampling method used was purposive sampling, with a sample size of 10 companies and a total of 50 research data points sourced from annual financial reports. The data analysis technique employed was panel data regression using Eviews software. The results indicate that green tax (X1) has no significant effect on NPM. Conversely, institutional ownership (X3) was found to have a negative and insignificant impact on NPM. Meanwhile, return on equity (X2) showed a positive and significant influence on NPM. These findings contribute to an understanding of the factors influencing corporate financial performance, particularly in the context of companies committed to sustainable practices. Keywords: Tax, Green Tax, Return on Equity, Institutional Ownership, Net Profit Margin.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Green Tax, Return on Equity (ROE), Kepemilikan Institusional, Net Profit Margin (NPM)
Subjects:	H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography H Social Sciences > HG Finance > HG1-9999 Finance H Social Sciences > HJ Public Finance > HJ9-9940 Public finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	M. Farel Agusti
Date Deposited:	04 Aug 2025 07:44
Last Modified:	04 Aug 2025 07:44
URI:	http://repository.unsri.ac.id/id/eprint/182098

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