CD Skripsi

Pengaruh Likuiditas, Profitabilitas Dan Ukuran Perusahaan Terhadap Tax Avoidance Dengan Financial Distress Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Yang Terindeks Lq45 Periode 2017-2020)

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ABSTRACT
This study aims to examine and analyze: (1) the effect of liquidity,
profitability and firm size on tax avoidance, (2) the effect of liquidity, profitability
and firm size on tax avoidance with financial distress as a moderating variable.
The population in this study is the LQ-45 indexed company for the 2017-
2020 period. In this study, 37 samples were obtained which were selected using
the purposive sampling method. This study uses secondary data by reading the
company's annual report indexed by LQ-45. The analytical method used in this
research is SEM-Partial Least Square (PLS). The analytical tool used in this
research is Smart-Partial Least Square (PLS) version 3.0.
The results of this study indicate that: (1) Liquidity and profitability have a
negative effect on tax avoidance and firm size has no effect on tax avoidance. (2)
Financial distress as a moderating variable is only able to moderate the
relationship between profitability and tax avoidance and financial distress is not
able to moderate the relationship between liquidity and company size to tax
avoidance.
Keywords: Liquidity, Profitability, Firm size, Financial Distress, Tax Avoidance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1802110100

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1802110100

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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