PENGARUH PROPORSI KEPEMILIKAN INSTITUSIONAL, SALES GROWTH DAN AUDIT QUALITY TERHADAP TAX AVOIDANCE (Studi Empiris pada perusahaan subsektor Makanan dan Minuman yang terdaftar pada Bursa Efek Indonesia tahun 2017 - 2021)

MAYANDHANI, LILLA ANGGIE (2023) PENGARUH PROPORSI KEPEMILIKAN INSTITUSIONAL, SALES GROWTH DAN AUDIT QUALITY TERHADAP TAX AVOIDANCE (Studi Empiris pada perusahaan subsektor Makanan dan Minuman yang terdaftar pada Bursa Efek Indonesia tahun 2017 - 2021). S1 thesis, Universitas Mercu Buana Jakarta.

[img] Text (HAL COVER)
01 Cover.pdf
Download (400kB)
[img] Text (ABSTRAK)
02 Abstrak.pdf
Download (147kB)
[img] Text (BAB I)
03 Bab 1.pdf
Restricted to Registered users only
Download (217kB)
[img] Text (BAB II)
04 Bab 2.pdf
Restricted to Registered users only
Download (284kB)
[img] Text (BAB III)
05 Bab 3.pdf
Restricted to Registered users only
Download (344kB)
[img] Text (BAB IV)
06 Bab 4.pdf
Restricted to Registered users only
Download (322kB)
[img] Text (BAB V)
07 Bab 5.pdf
Restricted to Registered users only
Download (136kB)
[img] Text (DAFTAR PUSTAKA)
08 Daftar Pustaka.pdf
Restricted to Registered users only
Download (170kB)
[img] Text (LAMPIRAN)
09 Lampiran.pdf
Restricted to Registered users only
Download (418kB)

Abstract

This study aims to examine the effect of the proportion of institutional ownership, sales growth and audit quality on tax avoidance. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sample selection method in this study used purposive sampling. This type of research is an empirical study. The data used in the study is secondary data obtained from the Indonesia Stock Exchange (IDX) and the company's website. The data analysis technique uses multiple linear regression analysis methods. The results of this study indicate that Proportion of Institutional Ownership, Sales Growth and Audit Quality has an effect on tax avoidance. Keywords: Proportion of Institutional Ownership, Sales Growth and Audit Quality Penelitian ini bertujuan untuk menguji pengaruh proporsi kepemilikan institusional, sales growth dan audit quality terhadap tax avoidance. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Metode pemilihan sampel dalam penelitian ini menggunakan purposive sampling. Jenis penelitian ini adalah studi empiris. Data yang digunakan dalam penelitian adalah data sekunder yang diperoleh dari Bursa Efek Indonesia (BEI) dan website perusahaan. Teknik analisis data menggunakan metode analisis regresi linear berganda. Hasil pada penelitian ini menunjukan bahwa Proporsi Kepemilikan Institusional, Sales Growth dan Audit Quality berpengaruh terhadap Tax avoidance. Kata Kunci: Proporsi Kepemilikan Institusional, Sales Growth dan Audit Quality

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 161
Call Number: SE/32/23/133
NIM/NIDN Creators: 43218010121
Uncontrolled Keywords: Proporsi Kepemilikan Institusional, Sales Growth dan Audit Quality
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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 30 Oct 2023 09:00
Last Modified: 30 Oct 2023 09:00
URI: http://repository.mercubuana.ac.id/id/eprint/82647

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.