PENGARUH PROFITABILITAS, KOMISARIS INDEPENDEN DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia (BEI) Dan Singapore Exchange (SGX) Tahun 2016-2018

PERTIWI, ARNISA (2020) PENGARUH PROFITABILITAS, KOMISARIS INDEPENDEN DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia (BEI) Dan Singapore Exchange (SGX) Tahun 2016-2018. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study is to determine the effect of Profitability, Independent Commissioners and Audit Quality on Tax Avoidance. The dependent varible used tax avoidance which is measured by the Cash Effective Tax Rate (CETR) ratio. The independent variables used are profitability, independent commissioners and audit quality. This study is an empirical research with the purposive of sampling techniques in data collection. Secondary data obtained from financial statement and annual report listing on the Indonesia Stock Exchange and Singapore Exchange period 2016-2018. The research population was manufacture companies on consumption industry sector listed Indonesia Stock Exchange resulting in 31 companies that quality as a sample and Singapore Exchange resulting in 23 companies that quality as a sample period 2016-2018. Multiple regression analysis was conducted using SPSS version 26 for windows. The results of this test indicate that profitability and independent commissioners has a effect on tax avoidance. While audit quality not effect on tax avoidance. Keywords: Profitability, Independent Commissioners, Audit Quality, and Tax Avoidance. Penelitian ini untuk mengetahui pengaruh Profitabilitas, Komisaris Independen dan Kualitas Audit terhadap Tax Avoidance. Variabel dependen yang digunakan adalah Tax Avoidance yang diukur dengan rasio Cash Effective Tax Rate (CETR). Variabel independen yang digunakan adalah Profitabilitas, Komisaris Independen dan Kualitas Audit. Penelitian empiris ini mengunakan metode purposive sampling dalam melakukan pengumpulan data. Data sekunder ini diperoleh dari laporan keuangan dan laporan tahunan yang terdaftar di BEI dan SGX periode tahun 2016-2018. Populasi penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi di BEI dengan jumlah sebanyak 31 sampel perusahaan dan di SGX dengan jumlah sebanyak 23 sampel perusahaan periode 2016-2018. Analisis regresi berganda dilakukan dengan menggunakan SPSS versi 26. Hasil pengujian ini menunjukkan bahwa profitabilitas dan komisaris independen berpengaruh terhadap tax avoidance. Sedangkan kualitas audit tidak berpengaruh terhadap tax avoidance. Kata Kunci: Profitabilitas, Komisaris Independen, Kualitas Audit dan Tax Avoidance

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 329
Call Number: SE/32/21/054
NIM/NIDN Creators: 43216110539
Uncontrolled Keywords: Profitabilitas, Komisaris Independen, Kualitas Audit dan Tax Avoidance
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 338 Production, Industrial Economics/Produksi, Ekonomi Industri
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 339 Macroeconomics and Related Topics/Makroekonomi, Ekonomi Makro dan Topik Terkait > 339.2 Distribution of Income and Wealth/Distribusi Pendapatan dan Kekayaan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu > 658.045 Corporations/Perusahaan
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
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Rifky
Date Deposited: 27 May 2022 15:21
Last Modified: 13 Jul 2022 01:11
URI: http://repository.mercubuana.ac.id/id/eprint/53620

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