PENGARUH PROFITABILITAS, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Manufaktur Sektor Barang Konsumsi di Indonesia dan Malaysia tahun 2016 - 2018)

SOLIHA, LIA ANNAS (2020) PENGARUH PROFITABILITAS, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Manufaktur Sektor Barang Konsumsi di Indonesia dan Malaysia tahun 2016 - 2018). S1 thesis, Universitas Mercu Buana.

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Abstract

This research aims to know the influence of profitability, independent board of commissioner and audit quality to tax avoidance. The object of this research is manufacturing companies on consumption sector of the Indonesia Stock Exchange and Malaysia Exchange 2016 – 2018. This study was conducted on 54 companies in Indonesia and 61 companies in Malaysia. The study classified the type of research that is causal. Election samples by purposive sampling method and process with STATA 16.0. The data used in this research is a secondary data obtained from www.idx.co.id and bursamalysia.com. The results of this reasearch show that partially only the profitability variable that is proxied by ROA has a significant negative effect on tax avoidance. This is evidenced by the model test (Test F) and multiple linear regression analysis. Therefore, the test results of the study state that the profitability variable proxied by ROA has a significant negative effect on tax avoidance, while independent commissioners and audit quality have no significant effect on tax avoidance. Keywords: Profitability, Independent board of commissioners, Audit quality and Tax avoidance Pada penelitian ini untuk mengetahui tentang pengaruh profitabilitas, komisaris independen dan kualitas audit terhadap tax avoidance. Objek dalam penelitian ini adalah perusahaan manufaktur subsektor barang konsumsi yang terdaftar di Bursa Efek Indonesia dan di Bursa Malaysia tahun 2016 - 2018. Penelitian ini dilakukan terhadap 54 perusahaan di Indonesia dan 61 perusahaan di Malaysia. Jenis penelitian ini digolongkan pada penelitian yang kausal. Pemilihan sampel dengan metode purposive sampling dan proses menggunakan STATA 16.0. Data yang digunakan dalam penelitian ini berupa data sekunder yang diperoleh dari www.idx.co.id dan bursamalaysia.com. Hasil dari penelitian ini menunjukkan bahwa secara parsial hanya variable profitabilitas yang diproksikan dengan ROA berpengaruh negatif signifikan terhadap tax avoidance. Hal ini dibuktikan dari uji model (Uji F) dan analisis regresi linear berganda. Oleh karena itu, hasil uji dari penelitian menyatakan variabel profitabilitas yang diproksikan dengan ROA berpengaruh negatif signifikan terhadap tax avoidance, sedangkan komisaris independent dan kualitas audit tidak berpengaruh signifikan terhadap tax avoidance. Kata Kunci: Profitabilitas, Komisaris Independen, Kualitas Audit, dan Tax Avoidance

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 199
NIM/NIDN Creators: 43216110114
Uncontrolled Keywords: Profitabilitas, Komisaris Independen, Kualitas Audit, dan Tax Avoidance
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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 17 Feb 2022 07:08
Last Modified: 17 Feb 2022 07:08
URI: http://repository.mercubuana.ac.id/id/eprint/56302

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