PENGARUH LEVERAGE, UKURAN PERUSAHAAN, SALES GROWTH, DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Periode 2013 - 2016)

RESTU, ANDINI (2018) PENGARUH LEVERAGE, UKURAN PERUSAHAAN, SALES GROWTH, DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Periode 2013 - 2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the influence of Leverage, Company Size, Sales Growth, and Corporate Governance (Empirical Study on manufacturing company of Basic and Chemical Industry sector listed in BEI). Data obtained as many as 10 companies with observation period since 2013 to 2016. Data analysis methods used in this study is multiple regression analysis. Research shows that leverage does not affect tax avoidance, firm size does not affect tax avoidance, sales growth has significant effect on tax avoidance, and corporate governance with independent commissioner's proportion has no effect on tax avoidance. Keywords: Leverage, Firm Size, Sales Growth, Corporate Governance, Independent Commissioner Penelitian ini bertujuan untuk menganalisa Pengaruh Leverage, Ukuran Perusahaan, Sales Growth, dan Corporate Governance (Studi Empiris pada perusahaan manufaktur sektor Industri Dasar dan Kimia yang tercatat di BEI). Data yang diperoleh sebanyak 10 perusahaan dengan periode pengamatan sejak tahun 2013 sampai 2016. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Penelitian menunjukkan bahwa leverage tidak berpengaruh terhadap tax avoidance, ukuran perusahaan tidak berpengaruh terhadap tax avoidance, sales growth berpengaruh signifikan terhadap tax avoidance, dan corporate governance dengan proporsi komisaris independen tidak berpengaruh terhadap tax avoidance. Kata kunci: Leverage, Ukuran Perusahaan, Sales Growth, Corporate Governance, Komisaris Independen.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 524
Call Number: SE/32/18/315
NIM: 43214010074
Uncontrolled Keywords: Leverage, Ukuran Perusahaan, Sales Growth, Corporate Governance, Komisaris Independen.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 12 Dec 2018 00:51
Last Modified: 07 Jan 2019 07:29
URI: http://repository.mercubuana.ac.id/id/eprint/45985

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