Pengaruh Beban Pajak Tangguhan, Green Intellectual Capital, dan Kebijakan Utang terhadap Kinerja Perusahaan

Irsyad Asy’ari ; Dian Widiyati
Riset Ilmu Manajemen Bisnis dan Akuntansi 📅 2024 Vol 2, No 4 🔗 DOI: 10.61132/rimba.v2i4.1303
Abstract
This research aims to reveal the influence of deferred tax expense, green intellectual capital, and debt policy on company performance. This type of research uses associative quantitative research methods. The population in this research are Basic Materials sector companies listed on the Indonesia Stock Exchange in 2021-2023. The sampling technique in this research is based on purposive sampling technique. It is known that as many as 106 companies are listed on the Indonesian Stock Exchange in the Basic Materials sector. With the sample selection criteria, a sample of 24 companies was obtained, so the total number of data observations was 72. This research uses statistical tools, namely eviews software version 12. The analysis technique used is data regression. panel. The research results show that deferred tax expense, green intellectual capital, and debt policy simultaneously have a significant effect on company performance. Meanwhile, partially it shows that the deferred tax expense has no effect on company performance. green intellectual capital influences company performance. Debt policy influences company performance.
Keywords
Deffered Tax Expense; Green Intellectual Capital; Debt Policy; Company Performance
How to Cite

Irsyad Asy’ari & Dian Widiyati (2024). Pengaruh Beban Pajak Tangguhan, Green Intellectual Capital, dan Kebijakan Utang terhadap Kinerja Perusahaan. Riset Ilmu Manajemen Bisnis dan Akuntansi, 2(4). https://doi.org/10.61132/rimba.v2i4.1303

Irsyad Asy’ari; Dian Widiyati, "Pengaruh Beban Pajak Tangguhan, Green Intellectual Capital, dan Kebijakan Utang terhadap Kinerja Perusahaan," Riset Ilmu Manajemen Bisnis dan Akuntansi, vol. 2, no. 4, 2024.

Irsyad Asy’ari; Dian Widiyati. "Pengaruh Beban Pajak Tangguhan, Green Intellectual Capital, dan Kebijakan Utang terhadap Kinerja Perusahaan." Riset Ilmu Manajemen Bisnis dan Akuntansi, vol. 2, no. 4, 2024.

Irsyad Asy’ari; Dian Widiyati. "Pengaruh Beban Pajak Tangguhan, Green Intellectual Capital, dan Kebijakan Utang terhadap Kinerja Perusahaan." Riset Ilmu Manajemen Bisnis dan Akuntansi 2, no. 4 (2024).

Irsyad Asy’ari & Dian Widiyati (2024) 'Pengaruh Beban Pajak Tangguhan, Green Intellectual Capital, dan Kebijakan Utang terhadap Kinerja Perusahaan', Riset Ilmu Manajemen Bisnis dan Akuntansi, 2(4). doi: 10.61132/rimba.v2i4.1303.

Irsyad Asy’ari; Dian Widiyati. Pengaruh Beban Pajak Tangguhan, Green Intellectual Capital, dan Kebijakan Utang terhadap Kinerja Perusahaan. Riset Ilmu Manajemen Bisnis dan Akuntansi. 2024;2(4).

Artikel Terkait

Pengaruh Beban Kerja dan Work Life Balance terhadap Kepuasan Kerja Pegawai pada Balai Pemasyarakatan Kelas 1 Makassar

Adra Ayu Ningsih; Agung Widhi Kurniawan; Rezky Amalia Hamka; Romansyah Sahabuddin; Burhanuddin Burhanuddin

Analisis Kesenjangan Keterampilan (Skill Gap) Mahasiswa dengan Kebutuhan Industri di Era Revolusi Industri 4.0

Sri Maharani; Erwin Permana

Pengaruh Gaya Kepemimpinan dan Budaya Organisasi terhadap Loyalitas Pengurus Himpunan Pelajar Mahasiswa Indonesia Parepare Komisariat Univeritas Negeri Makassar

Rukma Inna; Ilham Wardhana H; Burhanuddin Burhanuddin; Zainal Ruma; Rezky Amalia Hamka

Kepemimpinan Berbasis Artificial Intelligence (AI): Peluang, Risiko, dan Implikasi bagi Manajemen Strategis

Hoirun Nisa; Shiva Azizul Ilmi; Siti Sahro; Mochammad Isa Anshori

Strategi Pemasaran Klinik Utama X di Cirebon Menggunakan Pendekatan Komparatif 4P dan 4C Berbasis Matriks SWOT

Muhammad Zul Fahmi Akbar; Ela Nurlaela

Analisis Hubungan Gaji, Tunjangan, dan Produktivitas Karyawan terhadap Profitabilitas Perusahaan

Cindi Ida Febrianti; Lathifatul Fikriyah; Rafika Meila Sari
Tren Sitasi Jurnal