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Subject. Names: skripsi; Skripsi Akuntansi; Skripsi Yorieko; Analisis Perubahan Ketentuan;','2017-08-11 10:58:07'),(3352,637,7,'Neni Maharani','Analisis Pengaruh Corporate Tax rate, Non-Debt Tax Shield dan ROA Terhadap Leverage Pada Perusahaan Manufaktur (Sektor Makanan dan Minuman) yang Terdaftar di Bursa Efek Indonesia Periode tahun 2011-2013','192.168.0.16','update','description','a%3A1%3A%7Bi%3A0%3Ba%3A32%3A%7Bs%3A9%3A%22biblio_id%22%3Bs%3A3%3A%22637%22%3Bs%3A5%3A%22title%22%3Bs%3A202%3A%22Analisis+Pengaruh+Corporate+Tax+rate%2C+Non-Debt+Tax+Shield+dan+ROA+Terhadap+Leverage+Pada+Perusahaan+Manufaktur+%28Sektor+Makanan+dan+Minuman%29+yang+Terdaftar+di+Bursa+Efek+Indonesia+Periode+tahun+2011-2013%22%3Bs%3A8%3A%22gmd_name%22%3Bs%3A4%3A%22Text%22%3Bs%3A3%3A%22sor%22%3Bs%3A17%3A%22Marda+Purnama%2C+SE%22%3Bs%3A7%3A%22edition%22%3Bs%3A0%3A%22%22%3Bs%3A9%3A%22isbn_issn%22%3Bs%3A0%3A%22%22%3Bs%3A14%3A%22publisher_name%22%3Bs%3A17%3A%22STIE+Kasih+Bangsa%22%3Bs%3A12%3A%22publish_year%22%3Bs%3A4%3A%222014%22%3Bs%3A9%3A%22collation%22%3Bs%3A6%3A%2266+hlm%22%3Bs%3A12%3A%22series_title%22%3Bs%3A0%3A%22%22%3Bs%3A11%3A%22call_number%22%3Bs%3A0%3A%22%22%3Bs%3A13%3A%22language_name%22%3Bs%3A9%3A%22Indonesia%22%3Bs%3A6%3A%22source%22%3BN%3Bs%3A11%3A%22place_place%22%3Bs%3A7%3A%22Jakarta%22%3Bs%3A14%3A%22classification%22%3Bs%3A4%3A%22NONE%22%3Bs%3A5%3A%22notes%22%3Bs%3A1491%3A%22Leverage+merupakan+suatu+indikator+untuk+mengukur+perbandingan+dana+yang+disediakan+oleh+pemilik+perusahaan+dengan+dana+yanf+berasal+dari+kreditor+perusahaan+%28dibelanjai+dari+hutang%29.+Sepanjang+usia+perushaan+berdiri+aktivitas+manajemen+sudah+dimulai%2C+berarti+perusahaan+tersebut+telah+siap+membayar+pajak+penghasilan+tersebut%2C+yang+mengarah+pada+Corporate+Tax+Rate%2C+namun+suatu+perusahaan+yang+memiliki+Non-Debt+Tax+Shield+yang+tinggi+cenderung+akan+menurunkan+tingkat+efektifitas+yang+dicapai+oleh+suatu+operasional.+Dasar+pemikiran+bahwa+keuntungan+yang+dipakai+sebagai+suatu+cara+untuk+menilai+kebersihan+efektifitas+perusahaan.+Profitability+sendiri+merupakan+faktor+penting+dalam+menentukan+struktur+modal.+Dengan+laba+ditahan+yang+besar%2C+perusahan+akan+menggunakan+laba+ditahan+sebelum+menggunakan+hutang.+Penelitian+ini+bertujuan+untuk+mengetahui+pengaruh+Corporate+Tax+Rate%2C+Non-Debt+Tax+Shield%2C+Profotablility+terhadap+Leverage+pada+perusahan+manufaktur+%28Sektor+makanan+dan+minuman%29+yang+terdaftar+di+Bursa+Efek+Indonesia+periode+tahun+2011-2013.+Analisis+ini++menggunakan+program+SPSS+versi+20.0.+Berdasarkan+hasil+analisis+dan+pembahasan+didapat+hasil+penelitian+bahwa+Corporate+Tax+Rate+tidak+berpengaruh+dan+tidak+signifikan+terhadap+leverage%2C+non-debt+tax+shield+berpengaruh+signifikan+terhadap+leverage%2C+sedangkan+ROA+berpengaruh+tidak+signifikan+terhadap+leverage.+dan+secara+simultan+Corporate+Tax+Rate%2C+Non-debt+Tax+Shield+dan+ROA+berpengaruh+signifikan+terhadap+Leverage.%22%3Bs%3A5%3A%22image%22%3Bs%3A29%3A%22MARDA_%28FILEminimizer%29.jpg.jpg%22%3Bs%3A9%3A%22opac_hide%22%3Bs%3A1%3A%220%22%3Bs%3A8%3A%22promoted%22%3Bs%3A1%3A%220%22%3Bs%3A6%3A%22labels%22%3BN%3Bs%3A9%3A%22frequency%22%3BN%3Bs%3A16%3A%22spec_detail_info%22%3Bs%3A0%3A%22%22%3Bs%3A12%3A%22content_type%22%3BN%3Bs%3A10%3A%22media_type%22%3BN%3Bs%3A12%3A%22carrier_type%22%3BN%3Bs%3A3%3A%22uid%22%3Bs%3A1%3A%227%22%3Bs%3A7%3A%22authors%22%3Ba%3A1%3A%7Bi%3A0%3Ba%3A2%3A%7Bs%3A11%3A%22author_name%22%3Bs%3A14%3A%22Purnama%2C+Marda%22%3Bs%3A14%3A%22authority_type%22%3Bs%3A1%3A%22p%22%3B%7D%7Ds%3A8%3A%22subjects%22%3Ba%3A4%3A%7Bi%3A0%3Ba%3A2%3A%7Bs%3A5%3A%22topic%22%3Bs%3A7%3A%22skripsi%22%3Bs%3A10%3A%22topic_type%22%3Bs%3A1%3A%22t%22%3B%7Di%3A1%3Ba%3A2%3A%7Bs%3A5%3A%22topic%22%3Bs%3A17%3A%22Skripsi+Akuntansi%22%3Bs%3A10%3A%22topic_type%22%3Bs%3A1%3A%22t%22%3B%7Di%3A2%3Ba%3A2%3A%7Bs%3A5%3A%22topic%22%3Bs%3A13%3A%22Skripsi+Marda%22%3Bs%3A10%3A%22topic_type%22%3Bs%3A1%3A%22t%22%3B%7Di%3A3%3Ba%3A2%3A%7Bs%3A5%3A%22topic%22%3Bs%3A36%3A%22Analisis+Penagruh+Corporate+Tax+Rate%22%3Bs%3A10%3A%22topic_type%22%3Bs%3A1%3A%22t%22%3B%7D%7Ds%3A5%3A%22items%22%3Ba%3A1%3A%7Bi%3A0%3Ba%3A2%3A%7Bs%3A9%3A%22item_code%22%3Bs%3A7%3A%22SK00064%22%3Bs%3A14%3A%22inventory_code%22%3BN%3B%7D%7Ds%3A4%3A%22hash%22%3Ba%3A5%3A%7Bs%3A6%3A%22biblio%22%3Bs%3A40%3A%22131eb07537b50c5b42627f100ec667496383e272%22%3Bs%3A14%3A%22classification%22%3Bs%3A40%3A%22616812fb9175ff89175922ac26c496786c92b5e0%22%3Bs%3A7%3A%22authors%22%3Bs%3A40%3A%22e103ee68006c5219995661582e77d4783ef1173e%22%3Bs%3A8%3A%22subjects%22%3Bs%3A40%3A%226eb0263c57210f2c8a3c102fb9fb2d45cd11bb0b%22%3Bs%3A5%3A%22image%22%3Bs%3A40%3A%227197f90e9a6bba33bb2d41eb5e5bd0a3a4172ec6%22%3B%7Ds%3A10%3A%22input_date%22%3Bs%3A19%3A%222017-08-11+10%3A46%3A29%22%3Bs%3A11%3A%22last_update%22%3Bs%3A19%3A%222017-08-11+10%3A59%3A16%22%3B%7D%7D','Updated data. Bibliography.','2017-08-11 10:59:16'),(3353,635,7,'Neni Maharani','Analisis Boox Tax Differences, ROI, dan Total Aset terhadap Perubahan Laba Bersih (Studi Empiris Pada Perusahaan Automotive and Components di BEI Periode 2010-2012)','192.168.0.16','update','description','a%3A1%3A%7Bi%3A0%3Ba%3A32%3A%7Bs%3A9%3A%22biblio_id%22%3Bs%3A3%3A%22635%22%3Bs%3A5%3A%22title%22%3Bs%3A164%3A%22Analisis+Boox+Tax+Differences%2C+ROI%2C+dan+Total+Aset+terhadap+Perubahan+Laba+Bersih+%28Studi+Empiris+Pada+Perusahaan+Automotive+and+Components+di+BEI+Periode+2010-2012%29%22%3Bs%3A8%3A%22gmd_name%22%3Bs%3A4%3A%22Text%22%3Bs%3A3%3A%22sor%22%3Bs%3A23%3A%22Wendy+Maulana+Putra%2C+SE%22%3Bs%3A7%3A%22edition%22%3Bs%3A0%3A%22%22%3Bs%3A9%3A%22isbn_issn%22%3Bs%3A0%3A%22%22%3Bs%3A14%3A%22publisher_name%22%3Bs%3A17%3A%22STIE+Kasih+Bangsa%22%3Bs%3A12%3A%22publish_year%22%3Bs%3A4%3A%222014%22%3Bs%3A9%3A%22collation%22%3Bs%3A6%3A%2264+hlm%22%3Bs%3A12%3A%22series_title%22%3Bs%3A0%3A%22%22%3Bs%3A11%3A%22call_number%22%3Bs%3A0%3A%22%22%3Bs%3A13%3A%22language_name%22%3Bs%3A9%3A%22Indonesia%22%3Bs%3A6%3A%22source%22%3BN%3Bs%3A11%3A%22place_place%22%3Bs%3A7%3A%22Jakarta%22%3Bs%3A14%3A%22classification%22%3Bs%3A4%3A%22NONE%22%3Bs%3A5%3A%22notes%22%3Bs%3A1318%3A%22Penelitian+ini+bertujuan+untuk+menguji+pengaruh+book+tax+differences%2C+ROI%2C+dan+total+aset+terhadap+perubahan+laba+bersih.+Perubahan+laba+bersih+dihitung+dengan+mengurangkan+laba+bersih+stu+periode+kedepan+dengan+laba+bersih+periode+berjalan+dan+kemudian+dibagi+dengan+laba+bersih+periode+berjalan.+Variabel+independen+yang+digunakan+dalam+penelitian+ini+adalah+book+tax+differences%2C+ROI%2C+dan+total+aset%2C+sedangkan+variabel+dependennya+adlaah+perubahan+laba+bersih.+Populasi+dari+penelitian+ini+adalah+perusahaan+automotive+and+components+yang+terdaftar+di+Bursa+Efek+Indonesia+tahun+2010-2012.+Pengambilan+sampel+dilakukan+dengan+teknik+purposive+sampling.+Berdasarkan+metode+purposive+sampling%2C+diperoleh+sampel+sebanyak+11+perusahaan.+Metode+analaisis+yang+digunakan+untuk+menguji+penelitian+ini+adalah+sebagai+berikut%3A+1%29+book+tax+differences+berpengaruh+signifikan+terhadap+perubahan+laba+bersih+secara+parsial+karena+nilai+t+hitung+5%2C441+%3E+t+tabel+2.045+dan+nilai+signifikan+0%2C0000%2C05.+3%29+total+aset+tidak+berpengaruh+signifikan+terhadap+perunaham+laba+bersih+karena+t+hitung+-0%2C252+%3C+t+tabel+2%2C045+dan+nilai+signifikan+0%2C803+%3E+0%2C05.+4%29+book+tax+differences%2C+ROI%2C+dan+total+aset+secara+simultan+berpengaruh+signifikan+terhadap+perubahan+laba+bersih+karena+nilai+F+hitung+22%2C370+%3E+F+tabel+2%2C93+dan+signifikan+0%2C000%22%3Bs%3A5%3A%22image%22%3Bs%3A29%3A%22Wendy_%28FILEminimizer%29.jpg.jpg%22%3Bs%3A9%3A%22opac_hide%22%3Bs%3A1%3A%220%22%3Bs%3A8%3A%22promoted%22%3Bs%3A1%3A%220%22%3Bs%3A6%3A%22labels%22%3BN%3Bs%3A9%3A%22frequency%22%3BN%3Bs%3A16%3A%22spec_detail_info%22%3Bs%3A0%3A%22%22%3Bs%3A12%3A%22content_type%22%3BN%3Bs%3A10%3A%22media_type%22%3BN%3Bs%3A12%3A%22carrier_type%22%3BN%3Bs%3A3%3A%22uid%22%3Bs%3A1%3A%227%22%3Bs%3A7%3A%22authors%22%3Ba%3A1%3A%7Bi%3A0%3Ba%3A2%3A%7Bs%3A11%3A%22author_name%22%3Bs%3A20%3A%22Putra%2C+Wendy+Maulana%22%3Bs%3A14%3A%22authority_type%22%3Bs%3A1%3A%22p%22%3B%7D%7Ds%3A8%3A%22subjects%22%3Ba%3A4%3A%7Bi%3A0%3Ba%3A2%3A%7Bs%3A5%3A%22topic%22%3Bs%3A7%3A%22skripsi%22%3Bs%3A10%3A%22topic_type%22%3Bs%3A1%3A%22t%22%3B%7Di%3A1%3Ba%3A2%3A%7Bs%3A5%3A%22topic%22%3Bs%3A17%3A%22Skripsi+Akuntansi%22%3Bs%3A10%3A%22topic_type%22%3Bs%3A1%3A%22t%22%3B%7Di%3A2%3Ba%3A2%3A%7Bs%3A5%3A%22topic%22%3Bs%3A29%3A%22Pengaruh+Book+tax+Differences%22%3Bs%3A10%3A%22topic_type%22%3Bs%3A1%3A%22t%22%3B%7Di%3A3%3Ba%3A2%3A%7Bs%3A5%3A%22topic%22%3Bs%3A13%3A%22Skripsi+Wendy%22%3Bs%3A10%3A%22topic_type%22%3Bs%3A1%3A%22t%22%3B%7D%7Ds%3A5%3A%22items%22%3Ba%3A1%3A%7Bi%3A0%3Ba%3A2%3A%7Bs%3A9%3A%22item_code%22%3Bs%3A7%3A%22SK00062%22%3Bs%3A14%3A%22inventory_code%22%3BN%3B%7D%7Ds%3A4%3A%22hash%22%3Ba%3A5%3A%7Bs%3A6%3A%22biblio%22%3Bs%3A40%3A%22d4a25dfd6ebeeb9b8492883088735911b1f2c789%22%3Bs%3A14%3A%22classification%22%3Bs%3A40%3A%22616812fb9175ff89175922ac26c496786c92b5e0%22%3Bs%3A7%3A%22authors%22%3Bs%3A40%3A%2234b8feaffa675cb5707e6e00e6097cd374dd3934%22%3Bs%3A8%3A%22subjects%22%3Bs%3A40%3A%22db9e1a20703c68a0e0ff780f3545fac55fb15d50%22%3Bs%3A5%3A%22image%22%3Bs%3A40%3A%2260ac30fcc5df5702c14214625e9c0e628da2c31d%22%3B%7Ds%3A10%3A%22input_date%22%3Bs%3A19%3A%222017-08-11+10%3A26%3A05%22%3Bs%3A11%3A%22last_update%22%3Bs%3A19%3A%222017-08-11+10%3A59%3A49%22%3B%7D%7D','Updated data. Bibliography.','2017-08-11 10:59:49'),(3354,633,7,'Neni Maharani','Analisis Pengaruh Proporsi Dewan Komisaris Independen, Ukuran Dewan Komisaris, Ukuran Perusahaan, Return On Asset dan Debt Ratio Terhadap Pengungkapan Sukarela dalam Laporan Tahunan (Studi Empiris Pada Perusahaan Perbankan go Public yang Terdaftar di Bursa Efek Indonesia Periode 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