RAMA, CHIKA MAUDIA (2022) PENGARUH KOMPETENSI KOMITE AUDIT, DEWAN KOMISARIS INDEPENDEN, DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2018-2020). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The results of the research and analyze the effect of audit committee competence, independent board of commissioners and Leverage on tax avoidance. The population used in this study is the consumer goods industrial sector for the period 2018-2020 on the IDX. Selection of the method using purposive sampling method, with the number of samples that match the criteria is as many as 75 samples. The analytical technique used is multiple linear regression analysis. The results show that audit committee compensation has a negative effect on tax avoidance, independent board of commissioners has a negative effect on tax avoidance, and Leverage has a positive effect on tax avoidance. Keywords: audit committee competence, independent board of commissioners, Leverage, tax avoidance. Hasil penelitian untuk mengidentifikasi dan menganalisis pengaruh kompetensi komite audit, dewan komisaris independen dan Leverage terhadap penghindaran pajak. Populasi yang di gunakan dalam penelitian ini adalah perusahaan sektor industri barang konsumsi periode 2018-2020 di BEI. Pemilihan metode mengunakan metode purposive sampling, dengan jumlah sampel yang sesuai dengan kriteria adalah sebanyak 75 sampel. Teknik analisi yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Kompentasi komite audit berpengaruh negatif terhadap tax avoidance, Dewan komisaris independen berpengaruh negatif terhadap tax avoidance, dan Leverage berpengaruh positif terhadap tax avoidance. Kata kunci : kompetensi komite audit, dewan komisaris independe, Leverage, tax avoidance.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 22 177 |
| NIM/NIDN Creators: | 43218110166 |
| Uncontrolled Keywords: | kompetensi komite audit, dewan komisaris independe, Leverage, tax avoidance |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 338 Production, Industrial Economics/Produksi, Ekonomi Industri > 338.7 Joint Ventures/Perusahaan Bersama 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 651 Office Services/Layanan Kantor |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ELMO ALHAFIIDH PUTRATAMA |
| Date Deposited: | 21 Oct 2022 03:06 |
| Last Modified: | 21 Oct 2022 03:06 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/70699 |
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