AULIA AKHSANTI, RIZKI (2020) PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Manufaktur barang konsumer yang Terdaftar Di Bursa Efek Indonesia Tahun 2016– 2018). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the effect of profitability, and leverage on tax avoidance with institutional ownership as a moderating variable. In the consumer goods manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2016-2018. The sampling technique uses purposive sampling method with the number of samples used by 26 companies with an observation period during 2016-2018. Researchers used a causal relationship design. Therefore, the analysis of the data used is statistical analysis in the form of multiple linear regression tests. The results of this study indicate that profitability has a significant negative effect on tax avoidance, leverage has a significant negative effect on tax avoidance, the interaction between profitability and institutional ownership moderates the effect of profitability on tax avoidance. The interaction between leverage and institutional ownership moderates the effect of leverage on tax avoidance. Keywords: Tax Avoidance, Profitability, Leverage, Institutional Ownership Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, dan leverage terhadap tax avoidance dengan kepemilikan institusional sebagai variabel moderating. Pada perusahaan manufaktur sektor barang konsumen yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Teknik pengambilan sampel menggunakan metode purposive sampling dengan jumlah sampel yang digunakan sebanyak 26 perusahaan dengan periode pengamatan selama tahun 2016-2018. Peneliti menggunakan desain hubungan kausal. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi liniear berganda. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh negatif signifikan terhadap tax avoidance, leverage berpengaruh negatif signifikan terhadap tax avoidance, interaksi antara profitabilitas dengan kepemilikan institusional memoderasi pengaruh profitabilitas terhadap tax avoidance. Interaksi antara leverage dengan kepemilikan institusional memoderasi pengaruh leverage terhadap tax avoidance. Kata kunci: Tax Avoidance Profitabilitas, Leverage, , Kepemilikan Institusional
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 20 076 |
| NIM/NIDN Creators: | 43216010049 |
| Additional Information: | Tax Avoidance Profitabilitas, Leverage, , Kepemilikan Institusional. |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi 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 > 657.46 Tax Accounting/Akuntansi Pajak |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 29 Jan 2022 02:46 |
| Last Modified: | 03 Feb 2022 04:15 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/54906 |
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