<![CDATA[This research aims to determine and analyze leverage and capital turnover on Profitability and the relationship between Tax Planning and the ability to moderate the effect of Leverage and Working Capital Turnover on Profitability in Basic Materials sector companies listed on the IDX period 2017-2021. The population in this research are 97 companies. The sampling method in this research used purposive sampling and obtained33 companies as research samples with 165 observations. The data analysis method used in this study is multiple linear regression analysis method which is pooled data using softaware Eview 10. The F test results show that leverage and capital turnover variables have a joint effect on profitability. The results of the partial test show that the Leverage variable has an effect on profitability. Meanwhile, working capital turnover has no effect on Profitability. The results of testing the moderating variable show that the Tax Planning variable is not able to moderate the relationship between Leverage and Working Capital Turnover on Profitability.]]>
Copyrights © 2023
