PENGARUH KARAKTER EKSEKUTIF, CORPORATE GOVERNANCE, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017)

NUGROHO, RADEN ARIEF DWI (2019) PENGARUH KARAKTER EKSEKUTIF, CORPORATE GOVERNANCE, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aimed to demonstrate empirically the influence of executive character, corporate governance and profitability against tax avoidance (empirical study on listed on the Indonesia Stock Exchange in 2013-2017). This type of research uses secondary data and method used was purposive sampling method with a sample of 13 companies during the observation period of 5 years in a row for a total of 65 samples. The analysis technique used in this study is multiple linear regression analysis with SPSS 20 program. Based on the results of this study indicate that the variables character executive with proxy corporate risk and profitability with proxy return on assets has a effect the tax avoidance. While the corporate governance with proxy proportion of commissioners independent does not affect the tax avoidance. Keywords : executive character, corporate governance, profitability, tax avoidance Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh karakter eksekutuif, corporate governance, dan profitabilitas terhadap tax avoidance (studi empiris pada perusahaan pertambangan yang terdaftar di BEI tahun 2013-2017). Jenis penelitian ini menggunakan sumber data sekunder dan metode penentuan sampel yang digunakan adalah purposive sampling dengan sampel sebanyak 13 perusahaan selama periode pengamatan 5 tahun berturut-turut sehingga total sampel 65. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan program SPSS 20. Berdasarkan hasil penelitian ini menunjukkan bahwa variabel karakter eksekutif dengan proksi corporate risk dan profitablitas dengan proksi return on assets berpengaruh terhadap tax avoidance. Sedangkan corporate governance dengan proksi proporsi dewan komisaris independen tidak berpengaruh terhadap tax avoidance. Kata Kunci : karakter eksekutif, corporate governance, profitabilitas, tax avoidan

Item Type: Thesis (S1)
NIM: 43214120148
Uncontrolled Keywords: karakter eksekutif, corporate governance, profitabilitas, tax avoidan
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
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 > 657.42 Cost Accounting/Akuntansi Biaya
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 > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 13 Jun 2019 04:40
Last Modified: 13 Jun 2019 04:40
URI: http://repository.mercubuana.ac.id/id/eprint/48896

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