AINI, AI AZKIYAH (2019) PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, KUALITAS AUDIT, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE. (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri barang konsumsi yang Terdaftar di Bursa Efek Indonesia periode 2013-2017). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine the influence of Independent board of commisioners, Commite audit, Audit Quality, Institusional ownership on tax avoidance company sector industry in listed in Indonesia Stock Exchange (BEI) . This research is a quantitative research at company Sector industry and Foodperiod 2013-2017.. Sampling using purposive sampling technique with final sample of 95 companies. Data analysis techniques used are descriptive statistics, classical assumption test and hypothesis testing with multiple linear regression using the help of IBM SPSS version 20 statistical program. The result of partial research shows that independent board of commissioner and Quality audit effect on tax avoidance, commite audit and institutional ownership not have affect tax avoidance.While simultaneous research results show independent board of commissioners, commite audit and institutional ownership and audit committee influence tax avoidance. Keywords : Independent board of commisioners, Commite audit, Audit Quality, Institusional ownership and Tax Avoidance. Penelitian ini bertujuan untuk menguji pengaruh Komisaris Independen, komite audit, kepemilikan institusional terhadap tax avoidance. Penelitian ini merupakan penelitian kuantitatif pada perusahaan sektor industr barang konsumsi dan Makanan. Pengambilan sampel menggunakan teknik purposive sampling dengan sampel akhir sebanyak 95 perusahaan. Teknik analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik dan pengujian hipotesis dengan regresi linear berganda dengan menggunakan bantuan program IBM SPSS statistik versi 20. Hasil penelitian secara parsial menunjukan bahwa Komisaris independen dan kualitas audit berpengaruh terhadap tax avoidance, Untuk komite audit dan kepemilikan institusional tidak berpengaruh terhadap Tax avoidance. Sedangkan hasil penelitian secara simultan menunjukan komisaris independen, komite audit , kualitas audit, kepemilikan institusional berpengaruh terhadap tax avoidance. Kata kunci : Komisaris independen, komite audit, Kualitas audit, kepemilikan institusional, tax avoidance.
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