CD Skripsi

Pengaruh Kepemilikan Institusional, Kualitas Audit, Tingkat Pengembalian Aset Dan Leverage Terhadap Penghindaran Pajak (Studi Pada Perusahaan Manufaktur Subsektor Makanan Dan Minuman Terdaftar Di Bursa Efek Indonesia Periode 2012 - 2015)

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The purpose of this research is to know: 1) Influence of institutional ownership to tax avoidance (Tax Avoidance) .2) Effect of audit quality on tax evoidance. 3) the effect of return on assets on tax avoidance (Tax Avoidance).4) the effect of leverage on tax avoidance (Tax Avoidance). The population of this research is manufacturing company of food and leverage subsector that listed in Indonesia stock exchange period 2012-2015. The sample of this research using purposive sampling method. The sample in this research are 15 manufacturing companies of foods and beverage subsector listed in Indonesia stock exchange period 2012-2015, so the amount of data processed is 60 data taken from four consecutive years from each company. Data analysis method used in this research is multiple linear regression analysis. The results indicate that institutional leadership is t 2,805 > t table 2,003 and signifikan 0,000 < 0,05. Based on these calculations, it is known that institutional ownership affects tax avoidance. Quality audit t 2,287 > t table 2,003. 0.019 and significant 0.019 < 0.05. Based on these calculations, it is known that audit quality has a significant effect on tax avoidance. Return on asset t 2,615 > t table 2,003 and significant 0,008 < 0,05. Based on these calculations, it is known that the return on assets has a significant effect on tax avoidance. Leverage t 2,911 > t table 2,003 and significant 0,000 < 0,05. Based on these calculations, it is known that leverage has a significant effect on tax avoidance. Overall, it is known that institutional ownership, audit kuliats, return on assets and leverage of 69.8 % and the remaining 30.2% are influenced by other variables outside of the independent variables used.
Keywords: constitutional ownership, audit quality, asset return and leverage

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 117 (0379)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2017

Deskripsi Fisik

xi, 87 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 117 (0379)

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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