PENGARUH KARAKTER EKSEKUTIF, LEVERAGE , PROFITABILITAS , KOMITE AUDIT DAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE

SURYANI, AYU DWI RAHAYU (2020) PENGARUH KARAKTER EKSEKUTIF, LEVERAGE , PROFITABILITAS , KOMITE AUDIT DAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE. S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to know the influence of Executive character’s, leverage, profitability, audit committe and independent commissioners to tax avoidance. The data used in this research was a secondary data in the form of financial statements of each sample company that were reported to the IDX from 2014 - 2018 sourced from the Indonesia Stock Exchange website www.idx.co.id The object of this research is manufacturing companies in the consumer goods industry sector which were listed on the Indonesia stock exchange. By using purposive sampling in 2011-2014 observation period, 70 observations were obtained. Therefore, analysis of the data used is multiple linear regression test. The results of this research showed that Executive character has a positive influence to tax avoidance, and profitability has a negative influence against tax avoidance. While leverage, the audit committee, and the independent Commissioner has no influence on the tax avoidance Keywords: tax avoidance, Executive character, leverage, profitability, the audit committee, the independent commissioner Penelitian ini bertujuan untuk mengetahui pengaruh karakter eksekutif, leverage, profitabilitas, komite audit dan komisaris independen terhadap tax avoidance. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan setiap perusahaan sampel yang dilaporkan ke BEI dari tahun 2014 – 2018 yang bersumber dari website Bursa Efek Indonesia (BEI) yaitu www.idx.co.id Objek penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Dengan menggunakan purposive sampling dalam periode pengamatan tahun 2014-2018, didapatkan 70 observasi. Oleh karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda. Hasil penelitian secara menunjukkan bahwa karakter eksekutif memiliki pengaruh positif terhadap tax avoidance, dan profitabilitas memiliki pengaruh negatif terhadap tax avoidance. Sedangkan leverage, komite audit, dan komisaris independen tidak memiliki pengaruh terhadap tax avoidance. Kata Kunci : tax avoidance, karakter eksekutif, leverage, profitabilitas, komite audit, komisaris independen

Item Type: Thesis (S1-Sarjana)
Call Number: SE/32/19/433
NIM: 43214110139
Uncontrolled Keywords: tax avoidance, karakter eksekutif, leverage, profitabilitas, komite audit, komisaris independen
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: Virda Syifa
Date Deposited: 15 Sep 2020 06:51
Last Modified: 15 Sep 2020 06:51
URI: http://repository.mercubuana.ac.id/id/eprint/51196

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