MELINDA, MELINDA (2020) PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Manufaktur Sektor Barang Konsumsi di Indonesia dan Singapura tahun 2016 - 2018). S1 thesis, Universitas Mercu Buana.
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Abstract
This study is to determine the effect of institutional ownership, independent commissioners, audit quality on tax avoidance. The object of this research is the Financial Statements of manufacturing companies of consumed goods sector which are listed on the Indonesia Stock Exchange (IDX) and Financial Statements of manufacturing companies of consumed goods sector listed in Singapore. The number of samples examined was 102 data using a quantitative descriptive approach. 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 the audit quality variable influences Tax Avoidance, whereas no significant effect is found from institutional ownership and independent commissioners on tax avoidance. Separately, institutional ownership in Indonesia has a significant negative effect on tax avoidance while in Singapore it has a significant positive effect. Independent commissioners have a significant influence as well as audit quality also has a significant negative effect on tax avoidance in Indonesia while in Singapore it does not. Keywords: institutional ownership, independent commissioner, audit quality, tax avoidance Penelitian ini untuk mengetahui pengaruh kepemilikan institusional, komisaris independen, kualitas audit terhadap tax avoidance. Objek penelitian ini adalah dari Laporan Keuangan perusahaan manufaktur sektor barang dikonsumsi yang tercatat di Bursa Efek Indonesia (BEI) dan Laporan Keuangan manufaktor perusahaan sektor barang dikonsumsi yang tercatat di Singapura. Jumlah sample yang di teliti sebanyak 102 data dengan menggunakan pendekatan deskriptif kuantitatif. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa variabel kualitas audit berpengaruh terhadap Tax Avoidance, sedangkan tidak ditemukan pengaruh yang signifikan dari kepemilikan insititusional dan komisaris independen terhadap tax avoidance. Secara terpisah, di Indonesia kepemilikan institusional memiliki pengaruh negative yang cukup signifikan terhadap tax avoidance sedangkan di Singapura justru memiliki pengaruh positif signifikan. Komisaris independen memiliki pengaruh yang cukup signifikan begitupun Kualitas audit juga memiliki pengaruh negative yang signifikan terhadap tax avoidance di Indonesia sedangkan di singapura tidak. Kata Kunci: kepemilikan institusional, komisaris independen, kualitas audit, tax avoidance.
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