Skripsi

PENGARUH GREEN TAX, RETURN ON EQUITY (R0E), DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NET PROFIT MARGIN (NPM)

---

This study aims to determine the effect of green tax, return on equity (ROE), and institutional ownership on net profit margin (NPM) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. The sampling method used was purposive sampling, with a sample size of 10 companies and a total of 50 research data points sourced from annual financial reports. The data analysis technique employed was panel data regression using Eviews software. The results indicate that green tax (X1) has no significant effect on NPM. Conversely, institutional ownership (X3) was found to have a negative and insignificant impact on NPM. Meanwhile, return on equity (X2) showed a positive and significant influence on NPM. These findings contribute to an understanding of the factors influencing corporate financial performance, particularly in the context of companies committed to sustainable practices. Keywords: Tax, Green Tax, Return on Equity, Institutional Ownership, Net Profit Margin.

---

Availability

Detail Information

Series Title

-

Call Number

T1820982025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xxi, 358 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

-

Classification

658.151 07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

Akuntansi
Kepemilikan Institusional

Specific Detail Info

-

Statement of Responsibility

KA

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment