KOMARIAH, SITI (2024) Pengaruh Financial Distress, Earning Management, Kepemilikan Institusional, Komisaris Independen, Dan Komite Audit Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2021 Sampai Dengan Tahun 2023). S2 thesis, Universitas Mercu Buana Jakarta - Menteng.
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (Cover)
55522110044-Siti Komariah-01 Cover - Siti Komariah.pdf Download (391kB) |
|
Text (Bab 1)
55522110044-Siti Komariah-02 Bab 1 - Siti Komariah.pdf Restricted to Registered users only Download (237kB) |
|
Text (Bab 2)
55522110044-Siti Komariah-03 Bab 2 - Siti Komariah.pdf Restricted to Registered users only Download (327kB) |
|
Text (Bab 3)
55522110044-Siti Komariah-04 Bab 3 - Siti Komariah.pdf Restricted to Registered users only Download (287kB) |
|
Text (Bab 4)
55522110044-Siti Komariah-05 Bab 4 - Siti Komariah.pdf Restricted to Registered users only Download (309kB) |
|
Text (Bab 5)
55522110044-Siti Komariah-06 Bab 5 - Siti Komariah.pdf Restricted to Registered users only Download (82kB) |
|
Text (Daftar pustaka)
55522110044-Siti Komariah-08 Daftar Pustaka - Siti Komariah.pdf Restricted to Registered users only Download (213kB) |
|
Text (Lampiran)
55522110044-Siti Komariah-09 Lampiran - Siti Komariah.pdf Download (12MB) |
Abstract
This study aims to examine and analyze the effect of financial distress, earning management, institutional ownership, independent commissioner, and audit committee on tax avoidance. The research method uses a quantitative approach. The research data uses secondary data in the form of financial reports of Non- Cyclicals Consumer Sector Manufacturing companies listed on the Indonesia Stock Exchange. The research population was 96 Non-Cyclicals Consumer Sector Manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023 using purposive sampling technique, a sample of 88 companies was obtained. In this study, the object used consists of the observed variables, namely financial distress, earning management, institutional ownership, independent commissioners, and audit committees as independent variables, and tax avoidance as the dependent variable. The data was analyzed with panel data regression by using eviews 10. The results showed that financial distress has a significant negative effect on tax avoidance. Companies experiencing financial difficulties will tend to do tax avoidance. While earnings management, institutional ownership, independent commissioner, and audit committee have no significant effect on tax avoidance. Penelitian ini bertujuan untuk mengkaji dan menganalisis pengaruh financial distress, earnings management, kepemilikan institusional, komisaris independen, dan komite audit terhadap tax avoidance. Metode penelitian menggunakan pendekatan kuantitatif. Data penelitian menggunakan data sekunder berupa laporan keuangan perusahaan Manufaktur Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia. Populasi penelitian sebanyak 96 perusahaan Manufaktur Sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021-2023 dengan menggunakan teknik purposive sampling didapat sampel sebanyak 88 perusahaan. Dalam penelitian ini objek yang digunakan terdiri dari variabel-variabel yang diamati yaitu financial distress, earning management, kepemilikan institusional, komisaris independen, dan komite audit sebagai variabel bebas, dan tax avoidance sebagai variabel terikat. Data dianalisis menggunakan regresi data panel menggunakan software eviews 10. Hasil penelitian memperlihatkan bahwa financial distress mempunyai pengaruh negatif signifikan terhadap tax avoidance. Perusahaan yang mengalami kesulitan keuangan akan cenderung melakukan penghindaran pajak. Sedangkan earnings management, kepemilikan institusional, komisaris independen, dan komite audit tidak mempunyai pengaruh yang signifikan terhadap terhadap tax avoidance.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55522110044 |
| Uncontrolled Keywords: | financial distress, earning management, kepemilikan institusional, komisaris independen, komite audit, tax avoidance. financial distress, earning management, kepemilikan institusional, komisaris independen, komite 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 |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | WIDYA AYU PUSPITA NINGRUM |
| Date Deposited: | 27 Dec 2024 07:25 |
| Last Modified: | 27 Dec 2024 07:25 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/93283 |
Actions (login required)
 |
View Item |
