CD Skripsi

Pengaruh Corporate Governance, Profitabilitas, Dan Leverage Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Jasa Dan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2014)

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This research aimed to examine the impact of independence board, audit committee, institutional ownership, corporate size, profitability, and leverage against Tax Avoidance. The population of this research are service and transportation companies that listed on Indonesian Stock Exchange during 2012-2014. The sample used in this research determined by purposive random sampling method, and totally amounted 25 companies that match to the criteria that have been set. The analysis method that used in this research is double linear regression analysis test assisted with SPSS Windows Ver 20. Result of this research indicated that profitability and leverage significantly affect tax avoidance with significant value 0,05. Result of coefficient of determination (adjusted R2) is 0,625, it means that the overall effect of independent variables against tax avoidance is 62,5% while the remaining amounted 37,5% is influenced by the other independent variables that not used in this research. Keywords: Audit Committee, Corporate Governance, Corporate Size, Independence Board, Institutional Ownership, Leverage, Profitability, Tax Avoidance.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 117 (0045)

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi., 2017

Deskripsi Fisik

x, 105 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 117 (0045)

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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