Pengaruh Corporate Governance, Konservatisme Akuntansi, Leverage Dan Profitabilitas Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015-2017)

Apriliya Lestari, Intan and -, Dr. Noer Sasongko, S.E., M.Si., Ak (2019) Pengaruh Corporate Governance, Konservatisme Akuntansi, Leverage Dan Profitabilitas Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research aimed to examine the influence of corporate governance, accounting conservatism, leverage, and profitability on tax avoidance in manufacturing companies which are listed in Indonesia Stock Exchange in periode of 2015-2017. The independent variables in this research is independent commissioner, audit committee , CONAC, Debt To Equity Ratio (DER), and Return On Assets (ROA). Meanwhile, the dependent variable in this research Cash Effective Tax Rate (CETR). This research uses 51 samples which have been obtained from manufacturing companies which are listed on The Indonesia Stock Exchange in periode of 2015-2017, during 3 years of observation, 153 annual reports have been analyzed. The sample collection technique has been done by using purposive sampling and the data analysis tools has been done by using multiple linear regression analysis. The result of the research indicates that the DER has significant and negative influeneto the tax avoidance with its coefficient regression is -0,508 and its significance level of 0,000. ROA has significant and negative influeneto the tax avoidance with its coefficient regression is -0,569 and its significance level of 0,000. As for the CONAC, independent commissioner and audit committee does not have any significant influenceto the tax avoidance.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	independent commissioner, audit committee, accounting conservatism, leverage, profitability , tax avoidance.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	INTAN APRILIYA LESTARI
Date Deposited:	22 Nov 2019 06:21
Last Modified:	22 Nov 2019 06:22
URI:	http://eprints.ums.ac.id/id/eprint/79446

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