PENGARUH KARAKTER EKSEKUTIF DAN SALES GROWTH TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL MEDIASI (Studi Empiris Pada Perusahaan Manufaktur Subsektor Industri Barang Konsumsi Periode 2015 – 2018)

KOMALASARI, KOMALASARI (2021) PENGARUH KARAKTER EKSEKUTIF DAN SALES GROWTH TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL MEDIASI (Studi Empiris Pada Perusahaan Manufaktur Subsektor Industri Barang Konsumsi Periode 2015 – 2018). S2 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
01 Cover.pdf
Download (716kB) | Preview
[img] Text (BAB I)
02 Bab 1.pdf
Restricted to Registered users only
Download (682kB)
[img] Text (BAB II)
03 Bab 2.pdf
Restricted to Registered users only
Download (1MB)
[img] Text (BAB III)
04 Bab 3.pdf
Restricted to Registered users only
Download (951kB)
[img] Text (BAB IV)
05 Bab 4.pdf
Restricted to Registered users only
Download (1MB)
[img] Text (BAB V)
06 Bab 5.pdf
Restricted to Registered users only
Download (586kB)
[img] Text (DAFTAR PUSTAKA)
07 Daftar Pustaka.pdf
Restricted to Registered users only
Download (508kB)
[img] Text (LAMPIRAN)
08 Lampiran.pdf
Restricted to Registered users only
Download (1MB)

Abstract

The purpose of this research is to determine the effect of executive character and sales growth of tax avoidance with leverage as a mediating variable. The object of this research is the Consumer Goods Industry Subsector Manufacturing Company which is listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. This research was done on 17 sample companies using quantitative data. The analytical test conducted in this study is the multiple regression analysis test and path analysis test using SPSS 25 software. The results of this research show that partially based on t test on substructure 1 the executive character and sales growth have a significant effect on leverage. In substructure 2, executive character and sales growth have a significant effect on tax avoidance, while leverage has an effect but not significant on tax avoidance. Based on the path analysis test, leverage is not able to mediate the relationship between the effect of executive character and sales growth on tax avoidance. Keywords: tax avoidance, executive character, sales growth, leverage, mediating variables. Penelitian ini bertujuan untuk mengetahui pengaruh karakter eksekutif dan sales growth terhadap tax avoidance dengan leverage sebagai variabel mediasi. Objek pada penelitian ini adalah Perusahaan Manufaktur Subsektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2015- 2018. Penelitian ini dilakukan terhadap 17 sampel perusahaan dengan menggunakan data kuantitatif. Uji analisis yang dilakukan pada penelitian ini adalah uji analisis regresi linier berganda dan uji analisis jalur dengan menggunakan bantuan software SPSS 25. Hasil penelitian ini menunjukkan bahwa secara parsial berdasarkan uji T pada substruktur 1 karakter eksekutif dan sales growth berpengaruh signifikan terhadap leverage. Pada substruktur 2, karakter eksekutif dan sales growth berpengaruh signifikan terhadap tax avoidance, sedangkan leverage berpengaruh namun tidak signifikan terhadap tax avoidance. Berdasarkan uji analisis jalur, leverage tidak mampu memediasi hubungan pengaruh karakter eksekutif dan sales growth terhadap tax avoidance. Kata Kunci : tax avoidance, karakter eksekutif, sales growth, leverage, variabel mediasi.

Item Type: Thesis (S2)
Call Number CD: FE/AK. 20 257
NIM/NIDN Creators: 43216110177
Uncontrolled Keywords: tax avoidance, karakter eksekutif, sales growth, leverage, variabel mediasi.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 651 Office Services/Layanan Kantor
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 651 Office Services/Layanan Kantor > 651.3 Office Management/Manajemen Kantor, Manajemen Perkantoran
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.5 Management of Production/Manajemen Produksi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.6 Quality Management/Manajemen Kualitas
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.7 Management of Supplies/Manajemen Persediaan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.8 Marketing, Management of Distribution/Marketing, Manajemen Distribusi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 25 Oct 2021 02:25
Last Modified: 13 Jul 2022 03:23
URI: http://repository.mercubuana.ac.id/id/eprint/49837

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.