PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)

MARYATY, CHAMEY LIA (2019) PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of corporate governance, profitability and leverage on tax avoidance. The corporate governance mechanism used in this study is the background of the audit committee's financial or accounting expertise and the percentage of independent commissioners. The variable profitability is measured using return on assets. The leverage variable is measured using a debt to equity ratio. Tax avoidance is the dependent variable which in this study is measured by CASH - ETR. The research design used was causal. The population in this study is a consumer goods manufacturing sector listed on the Indonesia Stock Exchange in 2015-2017. The data collection methods used are documentation and literature. The sample selection uses a purposive sampling method. After deduction with several criteria, 25 companies were selected as samples. Hypothesis testing uses multiple regression analysis using SPSS 20. The results of the study indicate that: corporate governance that is proxied with the background of the audit expertise or financial audit committee has a significant negative effect on tax avoidance. Corporate governance that is proxied by the percentage of independent board members has no influence on tax avoidance. Profitability proxied by return on assets (ROA) has a significant negative effect on tax avoidance. Leverage proxied by a debt to equity ratio (DER) does not affect tax avoidance. Keywords: Tax Avoidance, Corporate Governance, Profitability, Leverage Penelitian ini bertujuan untuk menguji pengaruh corporate governance, profitabilitas dan leverage terhadap tax avoidance. Mekanisme corporate governace yang digunakan pada penelitian ini adalah latar belakang keahlian akuntansi atau keuangan komite audit dan persentase dewan komisaris independen. Variabel profitabilitas diukur menggunakan return on asset. Variabel leverage diukur menggunakan debt to equity ratio. Tax avoidance adalah variabel dependen yang dalam penelitian ini diukur dengan CASH – ETR. Desain penelitian yang digunakan adalah kausal. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2015- 2017. Metode pengumpulan data yang digunakan adalah dokumentasi dan studi pustaka. Pemilihan sampel menggunakan metode purposive sampling. Setelah pengurangan dengan beberapa kriteria ditetapkan sebanyak 25 perusahaan sebagai sampel. Pengujian hipotesis menggunakan analisis regresi berganda menggunakan SPSS 20. Hasil penelitian menunjukkan bahwa: corporate governance yang diproksikan dengan latar belakang keahlian akuntansi atau keuangan komite audit berpengaruh negatif signifikan terhadap tax avoidance. Corporate governance yang diproksikan dengan persentase dewan komisaris independen tidak berpengaruh terhadap tax avoidance. Profitabilitas yang diproksikan dengan return on asset (ROA) berpengaruh negatif signifikan terhadap tax avoidance. Leverage yang diproksikan dengan debt to equity ratio (DER) tidak berpengaruh terhadap tax avoidance. Kata Kunci: Tax Avoidance, Corporate Governance, Profitabilitas, Leverage

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 221
Call Number: SE/32/19/228
NIM: 43215110473
Uncontrolled Keywords: Tax Avoidance, Corporate Governance, Profitabilitas, Leverage
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 10 Dec 2019 03:37
Last Modified: 07 Jan 2020 07:34
URI: http://repository.mercubuana.ac.id/id/eprint/52700

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