CD Skripsi

Analisis Pengaruh Corporate Governance Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)

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This research aimed to examine and analyze the effect of managerial ownership, institutional ownership, board of independent commissioners, audit quality and audit committee on tax avoidance.The population of this research is State Owned Enterprises (BUMN) which are listed in Indonesian Stock Exchange during 2015-2017.The sample was determined by the purposive sampling method and obtain 18 companies.Data analysis conducted with multiple linear regression model with help of software SPSS Version 23,0.The result of this research shows that: (1) Managerial ownership has no effect on tax avoidance with a significant level of 0,5830,05, (3) Board of independent commissioners has effect on tax avoidance with a significant level 0,047>0,05, (4) Audit quality has effect on tax avoidance with a significant level of 0,027>0,05, (5) Audit committee has effect on tax avoidance with a significant level of 0,001>0,05.

Keywords : Managerial Ownership, Institutional Ownership, Board of Independent Commissioners, Audit Quality, Audit Committee, Tax Avoidance.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 119 (0159)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2019

Deskripsi Fisik

vi, 71 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 119 (0159)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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