CD Tesis

Pengaruh Ukuran Perusahaan, Komite Audit Dan Manajemen Laba Terhadap Tax Avoidance

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This study aims to examine the influence of firm size, audit comittee, and earning management on tax avoidance. Tax avoidance is a dependent variable in this study that measured by current effective tax rate. Independent variables of this study are firm size, audit comittee, and earning management. This population of this study was multinational manufacturing companies listed on Indonesian Stocks Exchange in 2015 until 2018. The sample was chosen by purposive sampling method and obtained 21 companies with 84 observations. The data used was secondary data obtained from www.idx.co.id. Data was analyzed by using multiple linear regression analysis to examine the influence of independent variables on the dependent variable. The result shows that there is effect of firm size, audit comittee, and earning management on tax avoidance.

Keywords : tax avoidance, firm size, audit comittee, earning management.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 219 (0077)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2019

Deskripsi Fisik

xiv, 99 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 219 (0077)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

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