Pengaruh Ukuran Perusahaan, Likuiditas, Leverage Terhadap Cash Efective Tax Rate dengan Risiko Bisnis Sebagai Moderasi pada Perusahaan Terindeks LQ45 di Bursa Efek Indonesia
Ahmad Ridoan,
Andewi Rokhmawati,
Muhammad Rasuli
Abstract:This research aims to test and analyze the influence of Company Size, Liquidity and Leverage with Business Risk as a moderating variable on the Cash Effective Tax Rate (CETR). This type of research is quantitative research. The population in the study were companies indexed LQ45 on the Indonesia Stock Exchange (BEI) from 2020 to 2022. The sample was selected using a purposive sampling method, where of the 45 companies there were 16 companies that met the criteria as samples. The data source used is secondary d… Show more
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.