HIDAYATI, LAELA (2020) PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia tahun 2015-2018). S1 thesis, Universitas Mercu Buana.
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Abstract
The purpose of this study was to analyze the effect of independent commissioners, audit committee, and profitability on tax avoidance. The sampling method used was purposive sampling method in order to obtain companies with a total of 19 companies, as many as 76 samples. The data analysis technique used in this study is multiple linear regression analysis with the IBM SPSS version 21 software. The population in this study were various industrial sector manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2018 period. The data that has been collected is analyzed using data analysis that is first tested with classical assumptions before testing the hypothesis. Hypothesis testing in this study uses multiple regression analysis with the f test, t test and the coefficient of determination. The results of this study indicate that the independent commissioner variable has an effect on tax avoidance, the audit committee has no effect on tax avoidance, and profitability has an effect on tax avoidance Keywords: Tax avoidance, profitability, independent commissioners, audit committee Tujuan dari penelitian ini untuk menganalisis pengaruh komisaris independen, komite audit, dan Profitabilitas terhadap tax avoidance. Metode pengambilan sampel yang digunakan adalah metode purposive sampling sehingga diperoleh perusahaan dengan total 19 perusahaan selama 4 tahun, penelitian sebanyak 76 sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan perangkat lunak IBM SPSS versi 21. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia periode 2015-2018. Data yang telah terkumpul dianalisis dengan menggunakan analisis data yang terlebih dahulu dilakukan pengujian asumsi klasik sebelum melakukan pengujian hipotesis. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda dengan uji f, uji t dan koefisien determinasi. Hasil penelitian ini menunjukkan bahwa variabel komisaris independen berpengaruh terhadap tax avoidance, komite audit tidak berpengaruh terhadap tax avoidance, dan profitabilitas berpengaruh terhadap tax avoidance. Kata kunci : Tax avoidance, Profitabilitas, komisaris independen, komite audit
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 20 398 |
| NIM/NIDN Creators: | 43216110018 |
| Uncontrolled Keywords: | Tax avoidance, Profitabilitas, komisaris independen, komite audit |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 16 Aug 2022 03:10 |
| Last Modified: | 22 Aug 2022 03:56 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/67771 |
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