ANDINI, WIYANA (2019) PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di BEI Periode 2014-2017). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menganalisis seberapa besar pengaruh good corporate governance dan ukuran perusahaan terhadap tax avoidance pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2014-2017.Objek dalam penelitian ini adalah tax avoidance sebagai variabel dependen sedangkan ukuran dewan komisaris, komite audit, kepemilikan institusional, dan ukuran perusahaan sebagai variabel independen. Sampel penelitian ini terdiri dari 72 perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2014-2017. Pemilihan sampel menggunakan metode purposive sampling, sehingga analisis yang digunakan ialah uji regresi berganda. Hasil Penelitian ini menunjukkan bahwa proksi good corporate governance yaitu komite audit berpengaruh positif dan ukuran perusahaan berpengaruh negatif terhadap tax avoidance. Sedangkan untuk variabel dewan komisaris dan kepemilikan institusional tidak berpengaruh terhadap tax avoidance. Kata Kunci : Good Corporate Governance, Ukuran Perusahaan, Tax Avoidance ABSTRACT The purpose of this study is to analyze how much influence of good corporate governance and firm size on tax avoidance in the consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2014-2017. The object in this study is tax avoidance as the dependent variable while the size of the board of commissioners, committees audit, institutional ownership, and firm size as independent variables. The research sample consisted of 72 consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2014-2017. The sample selection uses purposive sampling method, so the analysis used is multiple regression test. The results of this study indicate that proxy good corporate governance are audit committee positive effect and firm size negative effect on tax avoidance. Whereas for the board of commissioners variables and institutional ownership do not effect on tax avoidance. Keywords: Good Corporate Governance, Firm Size, Tax Avoidance.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 19 010 |
| NIM/NIDN Creators: | 43217310048 |
| Uncontrolled Keywords: | Good Corporate Governance, Ukuran Perusahaan, 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: | siti maisyaroh |
| Date Deposited: | 11 Jan 2024 05:56 |
| Last Modified: | 11 Jan 2024 05:56 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/85268 |
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