PENGARUH RETURN ON ASSET, EARNINGS MANAGEMENT, DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Kasus Pada Jakarta Islamic Index (JII) di BEI Periode 2012 - 2016)

ARIANI, PUTRI DESI (2019) PENGARUH RETURN ON ASSET, EARNINGS MANAGEMENT, DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Kasus Pada Jakarta Islamic Index (JII) di BEI Periode 2012 - 2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of return on assets, earnings management, and leverage on tax avoidance. This research is focused on the Jakarta Islamic Index company which is listed on the Indonesia Stock Exchange (IDX) for the period 2012-2016. The number of observations as many as 75 research samples were obtained by purposive sampling technique. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that the variable return on assets and earnings management have a significant positive effect on tax avoidance, while the leverage variable has no significant negative effect on tax avoidace. Keywords: Return On Assets, Eanings Management, Leverage, and Tax Avoidance. Penelitian ini bertujuan untuk menguji pengaruh return on asset, earnings management, dan leverage terhadap tax avoidance. Penelitian ini difokuskan pada perusahaan Jakarta Islamic Index yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2016. Jumlah pengamatan sebanyak 75 sampel penelitian yang diperoleh dengan metode teknik purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa variabel return on asset dan earnings management berpengaruh signigikan ke arah positif terhadap tax avoidance, sedangkan variabel leverage tidak berpengaruh signifikan kearah negatif terhadap tax avoidace. Kata kunci: Return On Asset, Eanings Management, Leverage, dan Tax Avoidance

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 1050
Call Number: SE/32/19/211
NIM/NIDN Creators: 43214110133
Uncontrolled Keywords: Return On Asset, Eanings Management, Leverage, dan 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 > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.72 Current Assets/Aset Terbaru
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ELMO ALHAFIIDH PUTRATAMA
Date Deposited: 15 Sep 2023 02:23
Last Modified: 15 Sep 2023 02:23
URI: http://repository.mercubuana.ac.id/id/eprint/80870

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