Image of Pengaruh Capital Intensity, Leverage Dan Komite Audit Terhadap Penghindaran Pajak Perusahaan Dengan Manajemen Laba Sebagai Variabel Intervening (Studi Kasus Perusahaan Manufaktur Yang Terdaftar Di Bei Pada Tahun 2012-2014)
Penanda Bagikan

CD Skripsi

Pengaruh Capital Intensity, Leverage Dan Komite Audit Terhadap Penghindaran Pajak Perusahaan Dengan Manajemen Laba Sebagai Variabel Intervening (Studi Kasus Perusahaan Manufaktur Yang Terdaftar Di Bei Pada Tahun 2012-2014)

This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2012-2014. This research is included in qualitative research. The type of data used in this study is secondary data, sampling is done by purposive sampling method, namely the collection technique until certain considerations (Sugiyono, 2012). So that a total of 39 companies were obtained. This study aims to determine the direct and indirect effects of Capital Intensity, Leverage and Audit Committee influencing the Tax Avoidance of Companies with Earnings Management as an intervening variable. The main issues that the researcher will explain are as follows: To see how much influence between dependent variables and intervening independent variables. The test results show that Capital Intensity has no direct effect on Profit Management with a significance level of 0.499 but has a direct effect on tax avoidance with a significance level of 0.036. Leverage directly affects earnings management with a significance level of 0.006 and affects tax avoidance with a significance level of 0.046. While the Audit Committee has no effect on earnings management with a significance level of 0.115 and does not affect tax avoidance with a significance level of 0.369. For Profit Management, it directly affects tax avoidance with a significance level of 0,000. For indirect effects, leverage influences tax avoidance through earnings management. Whereas Capital Intensity and the Audit Committee have no effect on tax avoidance through Profit Management. Keywords : Tax Avoidance, Profit Management, Capital Intensity, Leverage, Audit Committee

Ketersediaan
#
Perpustakaan Universitas Riau 02 03. 118 (0207)
02 03. 118 (0207)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 118 (0207)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi.,
Deskripsi Fisik
vi, 71 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 118 (0207)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

Lampiran Berkas
Komentar
Anda harus masuk sebelum memberikan komentar