Effect of Performance and Financial Risks Banking on State Income in Indonesia Stock Exchange

DOI

10.2991/aebmr.k.200305.069How to use a DOI?

Keywords

Tax, ROE, ROA, DER, PBV

Abstract

The purpose of this study to prove ROE, ROA, DER, PBV have partially and simultant a significant effect on tax. The population in this study were 17 banking companies listed on the Indonesia Stock Exchange with using a purposive sampling technique, for five years from 2014 to 2018. Secondary information was taken from financial reports using regression analysis Eviews 10. The results showed that 1) Empirically and partially ROE has a significant effect on taxes with probability 0, 0029 <0.05, 2) ROA has no significant effect on tax of 0, 6417> 0.05, 3) DER has a significant effect on tax with value 0, 0090 <0.05, 4) PBV has no significant effect with value 0, 5053> 0.05, 5) Simultaneously ROE, ROA, DER and PBV have significant effect on taxes with an R Square value of 95.3790%, meaning that there are 4.621% influence outside the variables researched. The adjusted R Square value is 0.225736, while the standard error value of the regression model 0.613272 is indicated by S.E. of regression is smaller than the standard deviation value of the S.D response variable dependent var “that is 2,395616 means that the regression model is valid as a predictor model.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Derita Murni
AU  - Marwan
PY  - 2020
DA  - 2020/03/10
TI  - Effect of Performance and Financial Risks Banking on State Income in Indonesia Stock Exchange
BT  - Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019)
PB  - Atlantis Press
SP  - 199
EP  - 209
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200305.069
DO  - 10.2991/aebmr.k.200305.069
ID  - Murni2020
ER  -