ANALISIS PENGARUH FINANCIAL DERIVATIVES, GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS (ROA) TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Non-Keuangan Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018)

PAKPAHAN, NURLINA (2021) ANALISIS PENGARUH FINANCIAL DERIVATIVES, GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS (ROA) TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Non-Keuangan Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta.

Preview	Text (HAL COVER) COVER.pdf Download (314kB) | Preview
	Text (BAB I) BAB I - lina pakpahan.pdf Restricted to Registered users only Download (353kB)
	Text (BAB II) BAB II - lina pakpahan.pdf Restricted to Registered users only Download (396kB)
	Text (BAB III) BAB III - lina pakpahan.pdf Restricted to Registered users only Download (403kB)
	Text (BAB IV) BAB IV - lina pakpahan.pdf Restricted to Registered users only Download (274kB)
	Text (BAB V) BAB V - lina pakpahan.pdf Restricted to Registered users only Download (99kB)
	Text (DAFTAR PUSTAKA) DAFTAR PUSTAKA - lina pakpahan.pdf Restricted to Registered users only Download (248kB)
	Text (LAMPIRAN) DAFTAR LAMPIRAN - lina pakpahan.pdf Restricted to Registered users only Download (445kB)

Abstract

This study aims to analyze the effect of financial derivatives, good corporate governance and profitability on tax avoidance. The independent variables used are financial derivatives, good corporate governance and profitability. The dependent variable used is tax avoidance. The population in this study is non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2016-2018 with 90 observations. The method of analysis of this study uses multiple linear regression. The results of this study indicate that financial derivatives have no effect on tax avoidance, good corporate governance has a significant effect on tax avoidance and profitability has no effect on tax avoidance. Keywords: Financial derivatives, good corporate governance, profitability, tax avoidance Penelitian ini bertujuan untuk menganalisis pengaruh financial derivatives,good corporate governance dan profitabilitas terhadap tax avoidance. Variabel independen yang digunakan adalah financial derivatives, good corporate governance dan profitabilitas. Variabel dependen yang digunakan adalah tax avoidance. Populasi dalam penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) selama 2016-2018 dengan data 90 observasi. Metode analisis penelitian ini menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa financial derivatives tidak berpengaruh terhadap tax avoidance, good corporate governance berpengaruh signifikan terhadap tax avoidance dan profitabilitas tidak berpengaruh terhadap tax avoidance. Kata kunci : Financial derivatives, good corporate governance, profitabilitas, tax avoidance

Item Type:	Thesis (S1)
NIM/NIDN Creators:	43215120285
Uncontrolled Keywords:	Financial derivatives, good corporate governance, profitabilitas, tax avoidance
Subjects:	000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Dede Muksin Lubis
Date Deposited:	20 Jan 2025 02:37
Last Modified:	20 Jan 2025 02:37
URI:	http://repository.mercubuana.ac.id/id/eprint/93628

Actions (login required)

View Item