PENGARUH KONSERVATISME AKUNTANSI, CAPITAL INTENSITY, INVENTORY INTENSITY DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar Di BEI Tahun 2017-2019)

RACHMA, SITI KIRANA (2021) PENGARUH KONSERVATISME AKUNTANSI, CAPITAL INTENSITY, INVENTORY INTENSITY DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar Di BEI Tahun 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study was to analyse the effect of accounting conservatism, capital intensity, inventory intensity and sales growth on tax avoidance. The population in this study is manufacturing company in the consumer goods industry sector which are listed on the Indonesia Stock Exchange in 2017 – 2019. This research was conducted using a sample of 24 selected companies listed on Indonesia Stock Exchange. Determination of the sample using purposive sampling method and the analytical method used in this study is multiple linear regression processed using SPSS Version 20. The result of tis study indicate that accounting conservatism has no significance effect on tax avoidance. Meanwhile, capital intensity, inventory intensity and sales growth have a positive and significance effect on tax avoidance in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange. Keywords: accounting conservatism, capital intensity, inventory intensity, sales growth, tax avoidance. Penelitian ini bertujuan untuk menguji pengaruh konservatisme akuntansi, capital intensity, inventory intensity dan sales growth terhadap tax avoidance. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industry barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2019. Sampel penelitian berjumlah 24 perusahaan yang dipilih dengan metode purposive sampling dan metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan SPSS Versi 20. Hasil penelitian membuktikan bahwa konservatisme akuntansi tidak berpengaruh signifikan terhadap tax avoidance. Sedangkan capital intensity, inventory intensity dan sales growth berpengaruh positif dan signifikan terhadap tax avoidance pada perusahaan manufaktur sektor industry barang konsumsi yang terdaftar di Bursa Efek Indonesia Kata kunci: konservatisme akuntansi, capital intensity, inventory intensity, sales growth, tax avoidance.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217010011
Uncontrolled Keywords: konservatisme akuntansi, capital intensity, inventory intensity, sales growth, 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 > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 21 Jan 2025 07:07
Last Modified: 21 Jan 2025 07:07
URI: http://repository.mercubuana.ac.id/id/eprint/93669

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