PENGARUH PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE

ROHMAN, ALFIN (2020) PENGARUH PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE. S1 thesis, Universitas Mercu Buana.

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Abstract

This research aims to know the effect of Profitability, Institutional Ownership and Audit Quality on Tax Avoidance. The object of research in this study is the consumer goods sub-sector manufacturing companies listed on the Indonesia Stock Exchange and the Thailand Stock Exchange in the 2016-2018 period, with a sample of 29 Indonesian companies and 24 Thai companies and using the purposive sampling method. The test in this research used the STATA version 16 data processing application. The research of this study resulted that the Audit Quality variable had a negative and significant effect on Tax Avoidance. Meanwhile, the variables of Profitability and Institutional Ownership have no effect on Ta Avoidance. Keywords: Profitability, Institutional Ownership, Audit Quality, Tax Avoidance Penelitian ini untuk menguji pengaruh Profitabilitas, Kepemilikan Institusional dan Kualitas Audit terhadap Tax Avoidance. Objek penelitian pada penelitian ini adalah perusahaan manufaktur sub sektor barang konsumsi yang terdaftar dalam Bursa Efek Indonesia dan Bursa Efek Thailand pada periode 2016- 2018, dengan sampel 29 perusahaan Indonesia dan 24 perusahaan Thailand dan menggunakan metode purposive sampling. Pengujian pada penelitian ini menggunakan aplikasi olah data STATA versi 16. Hasil penelitian ini menghasilkan variabel Kualitas Audit berpengaruh negatif dan signifikan terhadap Tax Avoidance. Sedangkan variabel Profitabilitas dan Kepemilikan Institusional tidak berpengaruh terhadap Ta Avoidance. Kata Kunci: Profitabilitas, Kepemilikan Institusional, Kualitas Audit, Tax Avoidance

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 20 173
NIM/NIDN Creators:	43216110129
Uncontrolled Keywords:	Profitabilitas, Kepemilikan Institusional, Kualitas 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 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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Dede Muksin Lubis
Date Deposited:	15 Feb 2022 10:51
Last Modified:	15 Feb 2022 10:51
URI:	http://repository.mercubuana.ac.id/id/eprint/56152

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