CD Skripsi

Pengaruh Corporate Governance, Leverage, Dan Profitabilitas Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2011-2013

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Tax avoidance is a way of saving measures are still in the realm of tax legislation (lawful fashion). Institutional ownership, the proportion of independent board, audit committee, leverage and return on assets used as independent variables which are expected to give effect to tax avoidance as the dependent variable is proxied through Cash Effective Tax Rate (CETR) .Penelitian is done at manufacturing companies in Indonesia Stock Exchange (BEI) 2011-2013. Data obtained by accessing the page of the Indonesia Stock Exchange. The method of determining the sample in this study using purposive sampling denganteknik nonprobability sampling in order to get the total sample of 40 companies and the number of observations (observation) 120 times. The data in this study were analyzed by using linear analysis berganda.Hasil this study shows that institutional ownership, the proportion of independent board, audit committee, and leverage positive effect on tax avoidance, while return on assets negative effect on tax avoidance.
Keywords: corporate governance, leverage, profitability, and tax avoidance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 116 (0124)

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi., 2016

Deskripsi Fisik

ix, 99 hlm.: ill.; 29 cm

Bahasa

ISBN/ISSN

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Klasifikasi

02 03. 116 (0124)

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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