PENGARUH TAX RETENTION RATE TERHADAP KINERJA KEUANGAN DARI PERUSAHAAN BUMN DENGAN VARIABEL PEMODERASI POLITICAL CONNECTION

• Main Author: Yasinta Gita Elysia, - (Author)
• Format: Book
• Published: 2022-12-28.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/87366/1/S_PEA_1805640_Title.pdf; http://repository.upi.edu/87366/2/S_PEA_1805640_Chapter%201.pdf; http://repository.upi.edu/87366/3/S_PEA_1805640_Chapter%202.pdf; http://repository.upi.edu/87366/4/S_PEA_1805640_Chapter%203.pdf; http://repository.upi.edu/87366/5/S_PEA_1805640_Chapter%204.pdf; http://repository.upi.edu/87366/6/S_PEA_1805640_Chapter%205.pdf; http://repository.upi.edu/87366/7/S_PEA_1805640_Appendix.pdf
• Keywords: HF5601 Accounting; L Education (General)

Penelitian ini bertujuan untuk mengetahui pengaruh dari tax retention rate terhadap kinerja keuangan perusahaan BUMN periode 2015-2019 dengan variabel moderasi yaitu political connection. Metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif. Metode pengambilan sampel yang digunakan adalah metode purposive sampling dan diperoleh sampel sebanyak 14 perusahaan dari 20 populasi perusahaan BUMN. Data yang digunakan adalah data sekunder yang diperoleh dari laporan tahunan yang terdapat di www.idx.co.id serta website masing-masing perusahaan BUMN. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi linear berganda dan regresi moderasi dengan bantuan software IBM SPSS (Social Product of Social Science) Statistics versi 25. Hasil pengujian hipotesis menunjukkan bahwa (1) tax retention rate tidak berpengaruh secara positif terhadap kinerja keuangan, (2) political connection tidak berpengaruh secara positif terhadap kinerja keuangan, dan (3) political connection tidak mampu memoderasi pengaruh tax retention rate terhadap kinerja keuangan. This study aims to determine the effect of the tax retention rate on the financial performance of BUMN companies for the 2015-2019 period with the moderating variable, namely political connection. The research method used is a descriptive method with a quantitative approach. The sampling method used is purposive sampling method and obtained a sample of 14 companies from 20 population of state-owned companies. The data used are secondary data obtained from the annual reports available at www.idx.co.id and the websites of each state-owned company. Hypothesis testing was carried out using multiple linear regression analysis and moderation regression with the help of IBM SPSS (Social Product of Social Science) Statistics software version 25. The results of hypothesis testing showed that (1) tax retention rate had no positive effect on financial performance, (2) political connection does not have a positive effect on financial performance, and (3) political connection is not able to moderate the effect of tax retention rate on financial performance.