PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019)

HARYATI, SITI (2021) PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research is to determine the effect of the audit committee, company size, sales growth and profitability on tax avoidance. The data used for this research are secondary data of manufacturing companies industry sector consumer good listed on the Indonesia Stock Exchange 2016-2019 of official website www.idx.co.id. The sampling technique used purposive sampling and obtained 84 samples according to the criteria. This type of research is quantitative using SPSS 26 software. Data analysis which is used is multiple linier regression analysis. The result of this study indicate that partially, the size significantly influence positive on tax avoidance and profitability significantly influence negative on tax avoidance, while the audit committee and sales growth has no effect on tax avoidance. Keywords: audit committee, size, sales growth, profitability, tax avoidance, manufacturing company, industry sector consumer good Penelitian ini bertujuan untuk mengetahui pengaruh komite audit, ukuran perusahaan, pertumbuhan penjualan dan profitabilitas terhadap tax avoidance. Data yang digunakan dalam penelitian ini adalah data sekunder dari perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2016-2019 melalu website resmi www.idx.co.id. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh 84 sampel sesuai kriteria. Jenis penelitian ini adalah kuantitatif dengan mengolah data menggunakan software SPSS 26. Analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan secara parsial, ukuran perusahaan berpengaruh signifikan positif terhadap tax avoidance dan profitabilitas berpengaruh signifikan negatif terhadap tax avoidance, sedangkan komite audit dan pertumbuhan penjualan tidak berpengaruh terhadap tax avoidance. Kata kunci: komite audit, ukuran perusahaan, pertumbuhan penjualan, profitabilitas, tax avoidance, perusahaan manufaktur, industri barang konsumsi.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43216120114
Uncontrolled Keywords: komite audit, ukuran perusahaan, pertumbuhan penjualan, profitabilitas, tax avoidance, perusahaan manufaktur, industri barang konsumsi.
Subjects: 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
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: CALVIN PRASETYO
Date Deposited: 24 Jul 2023 02:23
Last Modified: 24 Jul 2023 02:23
URI: http://repository.mercubuana.ac.id/id/eprint/79515

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