Image of Pengaruh Struktur Corporate Governance, Kualitas Audit Dan Koneksi Politik Terhadap Tax Avoidance (Studi Empiris Perusahaan Bank Dan Lembaga Keuangan Yang Terdaftar Di Bei Tahun 2015)
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Pengaruh Struktur Corporate Governance, Kualitas Audit Dan Koneksi Politik Terhadap Tax Avoidance (Studi Empiris Perusahaan Bank Dan Lembaga Keuangan Yang Terdaftar Di Bei Tahun 2015)

The purpose of this research is to analyze the effect of corporate governance, the quality of audit, and political connections on tax avoidance. The independent variable of this research are corporate governance, the quality of audit, and political connections. While the dependent variable is tax avoidance. The population was the Bank and Financial Institutions Companies listed on the BEI in 2015. The sample in this study is the company that included the criteria is 73 companies. The sample in this study is determined by sampling purposive method, the data collected with the documentation method of published documents. The method of analysis used is multiple linear regression. The result of the hypothesis was that, institutional ownership is measured using the percentage of shares held by the institution at the end of the year that had no significant impact to tax avoidance with 0,233, the independent commissioner is measured using the average of independent commissioner that had no significant impact to tax avoidance with 0,557, audit committee is measured using the amount of members of the audit committee that had significant impact to tax avoidance with 0,025, quality of audit is measured using dummy that had no significant impact to tax avoidance with 0,520 and political connections is measured using dummy that had significant impact to tax avoidance with 0,422. While the dependent variable is audit tax avoidance is measured using cash ETR with 0,414. The effect of independent variables on the dependent variable can only explain by 3,2% .
Keywords: institutional ownership, independent commissioner, audit committee, quality of audit, political connections, and tax avoidance.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0314)
02 03. 117 (0314)
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Informasi Detail
Judul Seri
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No. Panggil
02 03. 117 (0314)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI.,
Deskripsi Fisik
xii, 96 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0314)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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