PENGARUH LEVERAGE, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA DAN BURSA MALAYSIA PERIODE 2015-2019

HADAMING, ST. FADILLAH (2022) PENGARUH LEVERAGE, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA DAN BURSA MALAYSIA PERIODE 2015-2019. S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze and determine the effect of leverage, firm size and audit quality on tax avoidance with the object of research being manufacturing companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange for the 2015 – 2019 period. The analytical data used is in the form of panel data from the results of the calculation of financial statement ratios. and with purposive sampling technique obtained the number of research samples as many as 70 of 14 companies from the combined number of companies on the Indonesia Stock Exchange and the Malaysia Stock Exchange. The analysis technique using multiple linear regression analysis is supported by the Eviews application software version 9.0, the results of research in Indonesia and Malaysia partially show that leverage and firm size have a significant effect on tax avoidance, but audit quality has no significant effect on tax avoidance. Meanwhile, simultaneously, the results of research from Indonesia and Malaysia show that leverage, firm size and audit quality have a significant effect on tax avoidance. Keywords : leverage, firm size, audit quality, tax avoidance. Penelitian ini bertujuan menganalisis dan mengetahui pengaruh leverage, ukuran perusahaan dan kualitas audit terhadap tax avoidance dengan objek penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan Bursa Malaysia periode 2015 – 2019. Data analisis yang digunakan berbentuk data panel dari hasil perhitungan rasio laporan keuangan dan dengan teknik purposive sampling diperoleh jumlah sampel penelitian sebanyak 70 dari 14 perusahaan dari jumlah gabungan perusahaan di Bursa Efek Indonesia dan Bursa Malaysia. Teknik analisis data menggunakan analisis regresi linear berganda didukung oleh software aplikasi eviews versi 9.0, hasil penelitian di Indonesia dan Malaysia secara parsial menunjukkan leverage dan ukuran perusahaan memiliki pengaruh signifikan terhadap tax avoidance, tetapi kualitas audit tidak berpengaruh signifikan pada tax avoidance. Sementara itu secara simultan hasil penelitian Indonesia dan Malaysia menunjukkan leverage, ukuran perusahaan dan kualitas audit memiliki pengaruh signifikan terhadap tax avoidance. Kata Kunci : leverage, ukuran perusahaan, kualitas audit, tax avoidance.

Item Type: Thesis (S2)
Call Number CD: CD/555. 22 057
NIM/NIDN Creators: 55518110076
Uncontrolled Keywords: leverage, 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 > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar > 657.04 Levels of Accounting/Tingkat 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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 01 Feb 2023 06:45
Last Modified: 01 Feb 2023 06:45
URI: http://repository.mercubuana.ac.id/id/eprint/73880

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