PENGARUH LEVERAGE, PROFITABILITAS, KOMITE AUDIT, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2017)

KATINA, EKA VELA (2020) PENGARUH LEVERAGE, PROFITABILITAS, KOMITE AUDIT, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2017). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to know the influence of leverage, profitability, audit committee, firm size and quality auditor to tax avoidance in manufacturing companies listed at Indonesia Stock Exchange. Tax avoidance as the dependent variable is measured by Current Effective Tax Rate. The research was conducted using secondary data, it was done on 64 sample by using purposive sampling method. Thus, data analysis which is used is statistic analysis in the form of double linear regression test. The result of this research that either simultaneously or partially, the variable of leverage, profitability and firm size influence tax avoidance, but audit committee and quality auditor didn’t have influence in manufacturing companies listed at Indonesia Stock Exchange. It has been proven from the result of (f) simoultant test and the result of (t) partial shows significant point of five independent variables that supports the hipothesys. Therefore, the accepted asssumtion is, there is influence both independent variable and dependent variables. Keywords: leverage, profitability, audit committee, firm size, quality auditor, tax avoidance Penelitian ini untuk mengetahui pengaruh leverage, profitabititas, komite audit, ukuran perusahaan dan kualitas audit terhadap tax avoidance pada perusahaan manufaktur yang terdapat di Bursa Efek Indonesia. Tax avoidance sebagai variable dependen diukur dengan Current Efective Tax Rate. Penelitian ini menggunakan data sekunder, dilakukan terhadap 64 sampel penelitian melalui metode purposive sampling. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial dan simultan, variable leverage, profitabilitas, dan ukuran perusahaan berpengaruh terhadap tax avoidance, sedangkan komite audit dan kualitas audit tidak berpengaruh pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Hal ini dibuktikan dari hasil uji simultan (uji F) dan hasil uji parsial (uji t) juga menunjukkan nilai signifikan dari tiga variable bebas yang mendukung hipotesa. Oleh karena itu hasil uji dari penelitian ini menyatakan bahwa terdapat pengaruh secara simultan antara variable bebas dan terikat. Kata kunci: leverage, profitabilitas, komite audit, ukuran perusahaan, kualitas audit, tax avoidance

Item Type: Thesis (S1-Sarjana)
NIM: 43215120047
Uncontrolled Keywords: leverage, profitabilitas, komite audit, ukuran perusahaan, kualitas audit, 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 > 657.4 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 > 657.45 Auditing/Audit
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 > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
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 > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
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 > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 03 Sep 2020 06:08
Last Modified: 03 Sep 2020 06:08
URI: http://repository.mercubuana.ac.id/id/eprint/56869

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