Suhatmi, Erna Chotidjah and , Dra. Rina Trisnawati, Ak, M.Si, Ph.D and , Dr. Zulfikar, SE, M.Si (2017) Pengaruh Corporate Governance, Leverage, Dan Return On Asset Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2010-2015). Thesis thesis, Universitas Muhammadiyah Surakarta.
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Abstract
ABSTRACT This study entitled the influence of corporate governance, leverage and return on assets against tax avoidance. This study aims to determine the effect of corporate governance, leverage, and return on assets against tax avoidance. Research conducted is the development of various previous studies. In this study for Corporate Governance is proxied with Institutional Ownership, Family / Family Ownership, Independent Board of Commissioners and Audit Committee. The use of sample in this study is a company listed on the Indonesia Stock Exchange in 2010 - 2015. Testing by using quantitative analysis using multiple linear regression. The results show that it is known that institutional ownership, board of commissioners, audit committee and ROA have no effect on tax avoidance. Family ownership and leverage have a significant effect on tax avoidance. The result of multiple regression analysis shows that the adjusted value of R2 is 0,038 or 3,8%. This result indicates that 3.8% tax avoidance is influenced by institutional ownership variable, family ownership, internal audit committee, ROA, LEV while 96.2% is influenced by other variables outside the model. Keywords: tax avoidance, institutional ownership, family ownership, board of commissioners, audit committee, leverage, and return on assets
| Item Type: | Karya ilmiah (Thesis) |
|---|---|
| Uncontrolled Keywords: | tax avoidance, institutional ownership, family ownership, board of commissioners, audit committee, leverage, and return on assets. |
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Depositing User: | Unnamed user with username w100140009 |
| Date Deposited: | 15 Aug 2017 03:11 |
| Last Modified: | 15 Aug 2017 03:11 |
| URI: | http://eprints.ums.ac.id/id/eprint/55483 |
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