CD Skripsi

Pengaruh Sales Growth, Karakter Eksekutif Dan Leverage Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2018)

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ABSTRACT
The study aimed to examine the effect sales growth, executive character and leverage on tax avoidance with institutional ownership as a moderating variable. The main issues that the researcher will be explain are as follows: To see how much influence dependent variables with independent variables mediated by moderating variables. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2018. 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. So that a total of 67 companies were obtained. The results of this study indicated that: (1) sales growth, executive character and leverage have effect on tax avoidance with a significant level < 05. (2) institutional ownership is a moderating variable, institutional ownership has no effect between Sales Growth, Executive Character and Leverage on tax avoidance with a significant level ˃ 05.
Keywords: Tax Avoidance, Sales Growth, Executive Character Leverage, Institutional Ownership.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0021)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis - Akuntansi., 2020

Deskripsi Fisik

xiv, 66 hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0021)

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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