PENGARUH KEPEMILIKAN INSTITUSIONAL,PROFITABILITAS DAN KUALITAS AUDITTERHADAP TAX AVOIDANCE(Studi Empiris Perusahaan Manufaktur Sektor Barang Konsumsi di Indonesia dan Singapura Tahun 2016 - 2018)

METASARI, METASARI (2020) PENGARUH KEPEMILIKAN INSTITUSIONAL,PROFITABILITAS DAN KUALITAS AUDITTERHADAP TAX AVOIDANCE(Studi Empiris Perusahaan Manufaktur Sektor Barang Konsumsi di Indonesia dan Singapura Tahun 2016 - 2018). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan institusional, profitabilitas dan kualitas audit terhadap tax avoidance. Objek penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, dengan sampel sebanyak 54 perusahaan Indonesia dan 38 perusahaan Singapura dalam jangka waktu 3 tahun (2016-2018). Data diperoleh dengan metode purposive sampling. Metode analisis data menggunakan analisis regresi linear berganda (multiple regression analysis). Hasil penelitian membuktikan bahwa secara parsial kepemilikan institusional dan profitabilitas berpengaruh signifikan terhadap tax avoidance, sedangkan kualitas audit tidak berpengaruh signifikan terhadap tax avoidance pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia dan Singapore Exchange. Kata kunci: kepemilikan institusional, profitabilitas, kualitas audit, tax avoidance, perusahaan manufaktur, This research aims to analyze the effect of institutional ownership, profitability and audit quality on tax avoidance. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange, with a sample of 54 Indonesian companies and 38 Singaporean companies over a period of 3 years (2016-2018). Data obtained by purposive sampling method. The data analysis method used multiple linear regression analysis. The results prove that partially institutional ownership and profitability have a significant effect on tax avoidance, while audit quality has no significant effect on tax avoidance in consumer goods manufacturing companies listed on the Indonesia Stock Exchange and Singapore Exchange. Keywords: institutional ownership, profitability, audit quality, tax avoidance, manufacturing companies

Item Type: Thesis (S1)
NIM/NIDN Creators: 43218110365
Uncontrolled Keywords: kepemilikan institusional, profitabilitas, kualitas audit, tax avoidance, perusahaan manufaktur, institutional ownership, profitability, audit quality, tax avoidance, manufacturing companies
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: MELATI CAHYA FITRIANI
Date Deposited: 09 Mar 2022 02:49
Last Modified: 09 Mar 2022 02:49
URI: http://repository.mercubuana.ac.id/id/eprint/57526

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