BUDIATY, KARIMAH (2022) PENGARUH PROFITABILITAS, CORPORATE SOCIAL RESPONSIBILITY, KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, corporate social responsibility, komisaris independen dan komite audit terhadap tax avoidance studi pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2021. Pada penelitian kaliini terdapat 5 variabel yang digunakan yaitu tax avoidance sebagai variabel dependen sedangkan profitabilitas, corporate social responsibility, komisarisindependen dan komite audit sebagai variabel independen. Penelitian in imenggunakan data sekunder dengan pengambilan sampel menggunakan metode purposive sampling. Sampel yang digunakan dalam penelitian kali ini sebanyak 34 perusahaan. Analisis data yang digunakan untuk pengujian ini adalah analisis regresi linear berganda dengan program SPSS versi 25. Berdasarkan hasil penelitian ini ditemukan bahwa profitabilitas berpengaruh positif signifikan terhadap tax avoidance, corporate social responsibility berpengaruh negatif signifikan terhadap tax avoidance, komisaris independen berpengaruh tidak signifikan terhadap tax avoidance sedangkan komite audit berpengaruh tidak signifikan terhadap tax avoidance. Kata Kunci: profitabilitas, corporate socialresponsibility, komisaris independen, komite audit dan tax avoidance.\ This study aims to analyze the effect of profitability, corporate social responsibility, independent commissioners, and audit committee decision case studies in manufacturing companies consumer goods industry sector listed onthe Indonesian stock exchange in 2017-2021. In this study has 5 variables used, namely tax avoidance as a dependent variable while profitability, corporate social responsibility, independent commissioners, and audit committee asindependent variables. This study used secondary data with using the purposive sampling method. The sample used in this study were 34 companies. The data analysis used for this test is multiple linear regression analysis with SPSS version 25 program. Based on the result of this study it was found that profitability has a positive effect significant effect on tax avoidance. Corporate Social Responsibility has a negative significant effect on tax avoidance. Independent commissioners hasno significant effect on tax avoidance and audit committee has no significant effect on tax avoidance. Keywords: profitability, corporate social responsibility, independent coommisioners, audit committee and tax avoidance.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43218110182 |
| Uncontrolled Keywords: | Kata Kunci: profitabilitas, corporate socialresponsibility, komisaris independen, komite audit dan tax avoidance. Keywords: profitability, corporate social responsibility, independent coommisioners, audit committee and 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | TIA FEBRIANA ABABIL |
| Date Deposited: | 26 Dec 2022 05:25 |
| Last Modified: | 26 Dec 2022 05:25 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/72818 |
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