PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016)

PRABAWATI, NURMA (2018) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study was to investigate the Mechanism Proportion of Independent Commissioner, Audit Committee, the Quality of Audit, Managerial Ownership and Return On Assets to Tax Avoidance. This study uses causal . The population in this study was 43 Banking sector companies listed on the Indonesian Stock Exchange (BEI) in 2014 - 2016. The samples are 48 annual financial statements of 16 companies. The sampling technique purposive sampling method . Methods of data analysis using multiple regression analysis , descriptive statistical test and classical assumption. These results indicate that the Good Corporate Governance is measured by Proportion of Independent Commissioner and Managerial Ownership has no negative effect significant on Tax Avoidance. Audit Quality has positive effect significant on Tax Avoidance. Meanwhile, Good Corporate Governance is measured by Audit Committee and Return On Asset has negative effect significant on Tax Avoidance. Keywords : Proportion of Independent Commissioner, Audit Committee, the Quality of Audit, Managerial Ownership, Return On Assets and Tax Avoidance Tujuan dari penelitian ini adalah meneliti Pengaruh Proporsi Dewan Komisaris Independen, Komite Audit, Kualitas Audit, Kepemilikan Manajerial dan Return On Asset terhadap Tax Avoidance. Penelitian ini menggunakan metode kausal. Populasi dalam penelitian ini berjumlah 43 perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014 – 2016. Sampel yang digunakan sebanyak 48 laporan keuangan tahunan dari 16 perusahaan. Teknik pengambilan sampel dengan cara purpose sampling. Metode analisis data penelitian menggunakan analisis regresi berganda, uji statistik deskriptif dan uji asumsi klasik. Hasil penelitian ini menunjukan bahwa Good Corporate Governance yang diproksikan dengan Proporsi Dewan Komisaris Independen dan Kepemilikan Manajerial tidak berpengaruh negatif signifikan terhadap Tax Avoidance. Kualitas Audit berpengaruh positif signifikan terhadap Tax Avoidance. Sementara Good Corporate Governance yang diproksikan dengan Komite Audit dan Return On Assets berpengaruh negatif signifikan terhadap Tax Avoidance. Kata kunci : Proporsi Dewan Komisaris Independen, Komite Audit, Kualitas Audit, Kepemilikan Manajerial dan Return On Asset dan Tax Avoidance.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 393
Call Number: SE/32/18/495
NIM: 43214110438
Uncontrolled Keywords: Proporsi Dewan Komisaris Independen, Komite Audit, Kualitas Audit, Kepemilikan Manajerial dan Return On Asset dan Tax Avoidance.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 12 Oct 2018 02:18
Last Modified: 29 Oct 2018 07:51
URI: http://repository.mercubuana.ac.id/id/eprint/44758

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