PENGARUH KUALITAS AUDIT, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2013-2017)

IRDI, LARASATY PUTRI (2019) PENGARUH KUALITAS AUDIT, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2013-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of audit quality, profitability, and firm size on tax avoidance. The population used in this study is the consumption industry manufacturing companies listed on the Indonesia Stock Exchange 2013- 2017, where the total population is used by 21 companies. The sampling technique used was purposive sampling technique. The data analysis model in this study uses multiple regression analysis techniques with the help of SPSS 21 software. The results of this test indicate that, audit quality has a significant effect on tax avoidance. While profitability and company size do not have a significant effect on tax avoidance. Keywords: Audit Quality, Profitability, Company Size, and Tax Avoidance Penelitian ini bertujuan untuk mengetahui pengaruh kualitas audit, profitabilitas, dan ukuran perusahaan terhadap tax avoidance. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur sektor industri konsumsi yang terdaftar di BEI 2013-2017, di mana total populasi digunakan oleh 21 perusahaan. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling. Model analisis data dalam penelitian ini menggunakan teknik analisis regresi berganda dengan bantuan software SPSS 21. Hasil pengujian ini menunjukkan bahwa, kualitas audit berpengaruh signifikan terhadap tax avoidance. Sementara profitabilitas dan ukuran perusahaan tidak berpengaruh signifikan terhadap tax avoidance. Kata Kunci: Kualitas Audit, Profitabilitas, Ukuran Perusahaan, dan Tax Avoidance

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 846
NIM/NIDN Creators: 43214120432
Uncontrolled Keywords: Kualitas Audit, Profitabilitas, Ukuran Perusahaan, 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 > 657.4 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 > 657.45 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 > 657.452 Audit Reports/Laporan 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
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 > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 27 Jun 2019 04:07
Last Modified: 28 Sep 2022 02:44
URI: http://repository.mercubuana.ac.id/id/eprint/49221

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