SUSANTO, BAYU (2018) PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, KUALITAS AUDIT, DAN INSENTIF EKSEKUTIF TERHADAP TAX AVOIDANCE (Studi kasus pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia di BEI tahun 2014-2017). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to know the influence of proportion of independent board of commissioner, audit committee, audit quality, and executive incentive to tax avoidance. The object of this research is manufacturing company sub sector basic and chemical industries listed in BEI. This study was conducted on 112 companies using a quantitative approach with certain criteria. Therefore, the data analysis used is statistical analysis in the form of multiple linear regression test. The results of this reasearch show that partially only the proportion of independent board of commissioners that influence tax avoidance. In has been proven from the model test (F test) and multiple linear regression analysis. Therefore, the test result from the research indicates that the proportion of independent commissioners' variables is influential, while the audit committee, audit quality, and executive incentive have no effect on tax avoidance. Keywords: independent board of commissioners, audit committee, audit quality, executive incentives, tax avoidance, manufacturing, basic industries and chemicals Penelitian ini untuk mengetahui pengaruh proporsi dewan komisaris independen, komite audit, kualitas audit, dan insentif eksekutif terhadap tax avoidance. Objek penelitian ini adalah perusahaan manufaktur subsektor industri dasar dan kimia yang terdaftar di BEI. Penelitian ini dilakukan terhadap 112 perusahaan dengan menggunakan pendekatan kuantitatif dengan kriteria tertentu. Oleh karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa secara parsial hanya variabel proporsi dewan komisaris independen yang berpengaruh terhadap tax avoidance. Hal ini dibuktikan dari uji model (Uji F) dan analisis regresi linear berganda. Oleh karena itu, hasil uji dari penelitian menyatakan variabel proporsi dewan komisaris independen berpengaruh, sedangkan komite audit, kualitas audit, dan insentif eksekutif tidak berpengaruh terhadap tax avoidance. Kata kunci : dewan komisaris independen, komite audit, kualitas audit, insentif eksekutif, tax avoidance, manufaktur, industri dasar dan kimia
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