PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAN, DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Manufaktur Makanan dan Minuman)

NESSYA, ANGELA (2018) PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAN, DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Manufaktur Makanan dan Minuman). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study is to analyze how much influence the board of commissioners, audit committee, institutional ownership, company size and leverage on tax avoidance on food and beverage sector companies listed on the Indonesia Stock Exchange. The factors tested in this study are tax avoidance as the dependent variable while the size of the board of commissioners, audit committee, institutional ownership, firm size and leverage as independent variables. The sample of this study consisted of 15 food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) and submitted financial statements consistently in the period 2012-2015. The data used in this study is secondary data and the selection of samples using purposive sampling method. The analytical tool used is multiple regression analysis to examine the effect of the size of the board of commissioners, audit committee, institutional ownership, company size and leverage on tax avoidance. Keywords: Good Corporate Governance, Company Size, Leverage, Tax Avoidance. Penelitian ini bertujuan untuk menganalisis seberapa besar pengaruh dewan komisaris, komite audit, kepemilikan institusional, ukuran perusahaan dan leverage terhadap tax avoidance (penghindaran pajak) pada perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Faktor-faktor yang diuji dalam penelitian ini adalah tax avoidance (penghindaran pajak) sebagai variabel dependen sedangkan ukuran dewan komisaris, komite audit, kepemilikan institusional, ukuran perusahaan dan leverage sebagai variabel independen. Sampel penelitian ini terdiri dari 15 perusahaan sektor makanan dan minuman yang terdaftar dalam Bursa Efek Indonesia (BEI) dan menyampaikan laporan keuangan secara konsisten dalam periode tahun 2012-2015. Data yang digunakan dalam penelitian ini adalah data sekunder dan pemilihan sampel menggunakan metode purposive sampling. Alat analisis yang digunakan adalah analisis regresi berganda untuk menguji pengaruh ukuran dewan komisaris, komite audit, kepemilikan institusional, ukuran perusahaan dan leverage terhadap tax avoidance. Kata Kunci : Good Corporate Governance, Ukuran Perusahaan, Leverage, Tax Avoidance.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 313
NIM/NIDN Creators: 43214110161
Uncontrolled Keywords: Good Corporate Governance, Ukuran Perusahaan, Leverage, 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
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
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
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
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: 16 Oct 2018 03:46
Last Modified: 06 Dec 2021 06:03
URI: http://repository.mercubuana.ac.id/id/eprint/45060

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