PENGARUH SALES GROWTH, KONSERVATISME AKUNTANSI, PROPORSI DEWAN KOMISARIS INDEPENDEN, DAN RETURN ON ASSET (ROA) TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang dan Konsumsi yang Terdaftar di BEI Tahun 2013-2016)

HIDAYATI, NURHANY (2018) PENGARUH SALES GROWTH, KONSERVATISME AKUNTANSI, PROPORSI DEWAN KOMISARIS INDEPENDEN, DAN RETURN ON ASSET (ROA) TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang dan Konsumsi yang Terdaftar di BEI Tahun 2013-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study was aimed at determining the effect of sales growth, accounting conservatism, the proportion of independent board of commissioners, and return on assets (ROA) against tax avoidance. Tax avoidance was measured using a cash effective tax rate. The type of research used was quantitative research. The data used in this study was secondary data in the form of annual report (annual report) manufacturing sector companies listed on the Indonesia Stock Exchange in 2013-2016. The population of this study was 42 industry manufactor company in good and service sectors which were registered in BEI year 2013-2016. The samples of 25 companies, were selected using purposive sampling method using data elimination. The data then were analyzed using multiple regression analysis using SPSS. The result shows that partially, sales growth variable and proportion of independent board of commissioner do not influence tax avoidance, while accounting conservatism and return on asset (ROA) significantly influence tax avoidance. Keywords: sales growth, accounting conservatism, proportion of independent board of commissioner, return on asset (ROA), tax avoidance. Riset dalam penelitian ini bertujuan untuk mengetahui pengaruh sales growth, konservatisme akuntansi, proporsi dewan komisaris independen, dan return on asset (ROA) terhadap tax avoidance. Tax avoidance diukur menggunakan cash effective tax rate. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Data yang digunakan dalam penelitian ini merupakan data sekunder berupa laporan tahunan (annual report) perusahaan manufaktur sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2016. Populasi penelitian adalah 42 perusahaan manufaktur sektor industri barang dan konsumsi yang terdaftar di BEI periode 2013-2016. Sampel yang digunakan diseleksi dengan menggunakan metode purposive sampling, setelah eliminasi data dengan beberapa kriteria diperoleh 25 perusahaan. Metode pengujian data yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan pengujian menggunakan aplikasi SPSS. Hasil penelitian ini mengungkapkan bahwa secara parsial, variabel sales growth dan proporsi dewan komisaris independen tidak berpengaruh terhadap tax avoidance, sedangkan konservatisme akuntansi dan return on asset (ROA) berpengaruh secara signifikan terhadap tax avoidance. Kata Kunci : sales growth, konservatisme akuntansi, proporsi dewan komisaris independen, return on asset (ROA), tax avoidance

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 463
NIM/NIDN Creators: 43213120025
Uncontrolled Keywords: sales growth, konservatisme akuntansi, proporsi dewan komisaris independen, return on asset (ROA), 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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya
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 > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 13 Dec 2018 07:38
Last Modified: 05 Jan 2024 02:53
URI: http://repository.mercubuana.ac.id/id/eprint/46076

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