LUTFI, AHMAD (2018) PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Studi empiris perusahaan manufaktur sektor industri barang konsumsi yang tercatat di BEI tahun 2014-2016). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determines the effect of good corporate governance and profitability to tax avoidance. Good corporate governance mechanisms used in this research is comittee audit using the calculation of audit committee competence on accountant and finance and institutional ownership. Dependent variable in this study is tax avoidance variable in this study measured by Cash ETR on years of observation The population in this study was the Company Industry of item consume listed in the Indonesia Stock Exchange in 2014-2016. The sample used in this study were taken by using purposive sampling method. After the reduction of the number of criteria. Defined by 18 companies in the sample. Analysis tecniques in this study using multiple linear regression analysis with the help of a program called SPSS version 23. The result of study showed that: Committee audit efect on tax avoidance, Institutional ownership effect on tax avoidance and Profitability is not effect tax avoidance. Keywords : Good Corporate Governance, committee audit, institutional ownership, profitability dan tax avoidance. Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance dan profitabilitas terhadap tax avoidance. Mekanisme good corporate governace yang digunakan pada penelitian ini adalah komite audit menggunakan perhitungan dari kompetensi komite audit di bidang akuntansi dan keuangan dan kepemilikan institusional. Variabel profitabilitas diukur menggunakan return on asset. Tax Avoidance adalah variabel dependen dalam penilitian ini diukur dengan Cash ETR. Populasi yang digunakan dalam penelitian ini adalah Perusahaan Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2014- 2016. Sampel yang digunakan dalam penelitian ini diambil dengan menggunakan metode purposive sampling. Setelah pengurangan dengan beberapa kriteria, ditetapkan sebanyak 18 perusahaan sebagai sampel. Teknik analisis pada penelitian ini menggunakan analisis regresi linear berganda dengan bantuan program bernama SPSS versi 23. Hasil penelitian ini menunjukan bahwa: Komite audit berpengaruh terhadap tax avoidance, kepemilikan Institusional berpengaruh terhadap tax avoidance dan profitabilitas tidak berpengaruh terhadap tax avoidance. Kata Kunci : Good Corporate Governance, komite audit, kepemilikan institusional, profitabilitas dan tax avoidance
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 18 062 |
| NIM/NIDN Creators: | 43214010155 |
| Uncontrolled Keywords: | Good Corporate Governance, komite audit, kepemilikan institusional, profitabilitas dan tax avoidance |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 170 Ethics, Moral Philosophy/Etika, Filsafat Moral > 178 Ethics of Consumption/Etika Konsumsi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.1 Banks/Bank, Perbankan 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 334 Cooperative/Koperasi, Sistem Perkoperasian |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Virda Syifa |
| Date Deposited: | 22 Sep 2018 07:07 |
| Last Modified: | 24 Sep 2018 06:59 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/44674 |
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