PENGARUH KARAKTER EKSEKUTIF DAN PENERAPAN PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Bergerak Pada Sektor Consumer Goods Industry yang Terdaftar di Bursa Efek Indonesia Tahun 2013 -2017)

AISYAH, SITI (2021) PENGARUH KARAKTER EKSEKUTIF DAN PENERAPAN PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Bergerak Pada Sektor Consumer Goods Industry yang Terdaftar di Bursa Efek Indonesia Tahun 2013 -2017). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The aims of the research are examining the effect of excecutive character, and the implementation of the Good Corporate Governance principles on tax avoidance. This research is quantitative research with causal approach uses secondary data and multiple regression analysis method. The independent variabels in this research are excecutive character that is measured by company risk which define the excecutive character will be risk taker or risk averse. Meanwhile Good Corporate Governance (GCG) principles are proxied with independent commissioner, institutional ownership, and audit committee. The dependent variabel Tax avoidance is measured by effectife tax rate (ETR). The result of this research showed that the excecutive character has significant effect on tax avoidance. While Independent commissioner, institutional ownership, and audit committee have no significant effect on tax avoidance. Keywords: excecutive character, GCG, tax avoidance Tujuan dari penelitian ini adalah untuk menguji pengaruh karakter eksekutif, penerapan prinsip Good Corporate Governance terhadap Tax Avoidance. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan kausal, menggunakan data sekunder dimana metode analisa regresi berganda digunakan untuk pengujian. Variabel Independen dalam penelitian ini adalah karakter eksekutif yang diukur dengan risiko perusahaan, yang akan menentukan karakter eksekutif apakah risk taker atau risk averse. Prinsip Good Corporate Governance (GCG) diproksikan dengan komisaris independen, kepemilikan institusional dan komite audit. Sedangkan variabel dependen tax avoidance diukur dengan Effective Tax Rate (ETR). Hasil penelitian menunjukan bahwa karakter eksekuti berpengaruh signifikan terhadap tax avoidance. Sedangkan komisaris independen, kepemilikan institusional dan komite audit tidak berpengaruh signifikan terhadap tax avoidance. Kata Kunci: karakter eksekutif, GCG, tax avoidance

Item Type: Thesis (S2)
Call Number CD: CD/555. 19 044
NIM/NIDN Creators: 55516110003
Uncontrolled Keywords: karakter eksekutif, GCG, tax avoidance
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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
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
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 26 Mar 2022 04:31
Last Modified: 26 Mar 2022 04:31
URI: http://repository.mercubuana.ac.id/id/eprint/58853

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