Image of Pengaruh Karakteristik Eksekutif Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Dengan Leverage Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016)
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CD Skripsi

Pengaruh Karakteristik Eksekutif Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Dengan Leverage Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016)

The purpose of this study was to test the Influence of the Executive Characteristic and Firms size effect corporate Tax Avoidance with Leverage as an Variabel of Intervening.The target population in this study includes manufacturing companies listed in Indonesia Stock Exchange in 2014-2016.The samples were selected by purposive sampling method. The data used in this research is secondary data. Data collection method used is the method of documentation. The analytical method used in this research is multiple regression analysis and path analysis. Based on the data collected and testing has been done on the problem by using the method ofmultiple regression analysis and path analysis, it can be concluded: 1) Executive characteristic has not a effect on Leverage with significance value of 0.447. 2) Firms size has a effect onLeverage with significance value of 0.028. 3) Executive characteristic has a effect on Tax Avoidance with significance value of 0.032. 4) Firms size has not a effect on Tax Avoidance with significance value of 0.397. 5) Leverage has a effect on Tax Avoidance with significance value of 0.006. 6) Executive characteristic has not a effect on Tax Avoidance with Leverage as an Variabel of Intervening with indirect effect direct effect that -0.015-0.180. 7) Firms size has a effect on Tax Avoidance with Leverage as an Variabel of Intervening with indirect effect direct effect that 0.0432-0.071. Keywords : Executive characteristic, Firms size, Leverage and Tax Avoidance.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 118 (0249)
02 03. 118 (0249)
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Informasi Detail
Judul Seri
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No. Panggil
02 03. 118 (0249)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
xv, 52 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 118 (0249)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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