PENGARUH OWNERSHIP STRUCTURE TERHADAP TAX AVOIDANCE SERTA DAMPAKNYA TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI Periode 2016 – 2021)

PRAYITNO, DENNY (2023) PENGARUH OWNERSHIP STRUCTURE TERHADAP TAX AVOIDANCE SERTA DAMPAKNYA TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI Periode 2016 – 2021). S2 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Penelitian ini mengkaji dan menyajikan model pengaruh ownership structure terhadap tax avoidance serta dampaknya terhadap kinerja perusahaan (studi empiris pada perusahaan manufaktur yang terdaftar di BEI periode 2016- 2021). Penelitian ini menggunakan analisis regresi linier berganda dengan menggunakan data panel yang menggabungkan data time-series dan data cross- series. Data yang diperoleh yaitu 16 perusahaan manufaktur yang terdaftar di BEI pada tahun 2016 – 2021 dengan metode purposive sampling, sehingga total data dalam penelitian ini sebanyak 96. Hasil dari penelitian ini menunjukkan bahwa Kepemilikan Publik berpengaruh positif terhadap Tax Avoidance, Kepemilikan institusional berpengaruh negatif terhadap Tax Avoidance, Kepemilikan Asing berpengaruh positif terhadap Tax Avoidance, Tax Avoidance memiki pengaruh negatif terhadap Kinerja Perusahaan, Kepemilikan Publik berpengaruh negatif terhadap Kinerja Perusahaan, Kepemilikan Institusional berpengaruh negatif terhadap Kinerja Perusahaan, Kepemilikan Asing berpengaruh negatif terhadap Kinerja Perusahaan dan Tax Avoidance tidak berpengaruh dalam memediasi Ownership Strucutre (Kepemilikan Publik, Institusi, dan Asing) terhadap Kinerja Perusahaan. Kata kunci : Ownership Structure, Kepemilikan Publik, Kepemilikan Institusi, Kepemilikan Asing, Tax Avoidance, Kinerja Perusahaan. This study examines and presents a model of the influence of ownership structure on tax avoidance and its impact on company performance (empirical study on manufacturing companies listed on the IDX for the 2016-2021 period). This study used multiple linear regression analysis using panel data that combines time-series data and cross-series data. The data obtained were 16 manufacturing companies listed on the IDX in 2016 – 2021 using the purposive sampling method, so that the total data in this study was 96 The results of this study show that Public Ownership has a positive effect on Tax Avoidance, Institutional ownership has a negative effect on Tax Avoidance, Foreign Ownership has a positive effect on Tax Avoidance, Tax Avoidance has a negative influence on Company Performance, Public Ownership negatively affects Company Performance, Institutional Ownership negatively affects Company Performance, Foreign Ownership negatively affects Company Performance and Tax Avoidance have no effect in mediating Ownership Strucutre (Public, Institutional, and Foreign Ownership) to Company Performance Keywords: Ownership Structure, Public Ownership, Institutional Ownership, Foreign Ownership, Tax Avoidance, Company Performance

Item Type: Thesis (S2)
NIM/NIDN Creators: 55519110027
Uncontrolled Keywords: Ownership Structure, Public Ownership, Institutional Ownership, Foreign Ownership, Tax Avoidance, Company Performance, Ownership Structure, Kepemilikan Publik, Kepemilikan Institusi, Kepemilikan Asing, Tax Avoidance, Kinerja Perusahaan
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: MELATI CAHYA FITRIANI
Date Deposited: 16 Mar 2023 03:50
Last Modified: 16 Mar 2023 03:50
URI: http://repository.mercubuana.ac.id/id/eprint/75149

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