CD Skripsi

Pengaruh Komisaris Independen, Komite Audit, Transaksi Hubungan Istimewa Dan Capital Intensity Terhadap Effective Tax Rate (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019)

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ABSTRACT
This study aims to examine the effect of independent commissioners, audit
committees, related transactions and capital intensity on the Effective Tax Rate
(ETR).
The population of this study are mining companies listed on the Indonesia
Stock Exchange (IDX) in 2016-2019. The sample selection technique was carried
out using purposive sampling method and obtained a sample of 12 companies with
48 units of observation. The data used are secondary data in the form of financial
reports and annual reports of mining companies listed on the Indonesia Stock
Exchange (IDX) during the 2016-2019 period.
The data analysis method used in this study is multiple regression analysis
with the help of STATA software. The results showed that the variables of
independent commissioners, audit committees and related transactions had no
effect on the Effective Tax Rate (ETR). While the variable capital intensity has a
positive effect on the Effective Tax Rate (ETR).
Keywords: Effective Tax Rate (ETR), independent commissioners, audit
committees, related transactions, capital intensity.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 122 (0008)

Penerbit

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

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 122 (0008)

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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