Pengaruh Trade Payable to Third Parties Taxes Payable dan Accrued Expenses terhadap Total Current Liabilities pada perusahaan sektor properti yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) periode 2014-2023

Qodariah, Annisa (2025) Pengaruh Trade Payable to Third Parties Taxes Payable dan Accrued Expenses terhadap Total Current Liabilities pada perusahaan sektor properti yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) periode 2014-2023. Sarjana thesis, UIN Sunan Gunung Djati Bandung.

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Abstract

The global economy that is facing the threat of recession, to remain competitive companies must run operations optimally including in managing their current liabilities. The hypothesis states that to measure Total Current Liabilities can be known by looking at the accounts that influence them. Based on the theory, the higher the Trade Payable to Third Parties, Taxes Payable and Accrued Expenses, the higher the Total Current Liabilities of a company. The purpose of this study is to determine the partial and simultaneous effect of independent variables, namely Trade Payable to Third Parties (X1), Taxes Payable (X2), and Accrued Expenses (X3) on the dependent variable Total Current Liabilities (Y) in property sector companies listed on the Indonesian Sharia Stock Index (ISSI) during the period 2014–2023. This study uses a descriptive verification method with a quantitative approach. The type of secondary data comes from the annual financial reports published on the official website of each company. Sampling was conducted through purposive sampling technique and obtained from PT. Lippo Cikarang Tbk, PT. Metropolitan Land Tbk, PT. Alam Sutera Realty Tbk, and PT. Pakuwon Jati Tbk. Data analysis techniques used descriptive analysis, classical assumption test, panel data regression analysis using Eviews 12, hypothesis testing (T test and F test), and coefficient of determination. The results of this study indicate that the three independent variables, namely Trade Payable to Third Parties, Taxes Payable and Accrued Expenses, do not have a significant effect but each contributes 78.2%, 76.7%, and 77.9% to the variation of Total Current Liabilities, the significance value of the t test on all three exceeds the limit of 0.05 and the calculated t is less than the t table, so the effect is declared insignificant. Nevertheless, simultaneous testing proves that Trade Payable to Third Parties, Taxes Payable, and Accrued Expenses together have a significant effect on Total Current Liabilities, with a determination coefficient value above 77%. This indicates that simultaneously they have an important role in explaining the fluctuation of Total Current Liabilities. The implications of this study indicate the importance of managing Total Current Liabilities efficiently, to maintain the company's financial stability.

Item Type: Thesis (Sarjana)
Uncontrolled Keywords: Trade Payable to Third Parties; Taxes Payable; Accrued Expenses; Total Current Liabilities
Subjects: Econmics
Accounting
Accounting > Elementary Level of Accounting
Accounting > Financial Reporting
Accounting > Tax Accounting
General Management > Financial Management
Divisions: Fakultas Ekonomi dan Bisnis Islam > Program Studi Manajemen Keuangan Syariah
Depositing User: Annisa Qodariah
Date Deposited: 03 Jul 2025 03:57
Last Modified: 03 Jul 2025 03:57
URI: https://digilib.uinsgd.ac.id/id/eprint/110966

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