Arsanti, Pingkhan Mutia Dewi and , .Fauzan, SE.,M.Si., Ak (2021) Pengaruh Financial Distress, Good Corporate Governance dan Kepemilikan Institusional terhadap Tax Avoidance (Studi Empiris terhadap Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to provide empirical evidence about the effect of financial distress, good corporate governance and institutional ownership on tax avoidance in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2016-2019 period. This research was designed using quantitative research. The data used in this study were obtained from the website www.idx.co.id and the company's financial statements. The sampling technique used purposive sampling and obtained a sample of 60 data samples during the 4-year observation period. After the data experienced outliers as much as 10 data so that the total sample studied decreased to 50 data. The collected sample data were analyzed using the SPSS version 25 program using the classical assumption test, then hypothesis testing was carried out using the multiple linear regression analysis method, and statistical test analysis. The results of these tests indicate that research with managerial ownership variables, board of directors size and institutional ownership has a significant effect on tax avoidance. Meanwhile, the financial distress variable, the size of the independent board of commissioners and the audit committee have no significant effect on tax avoidance.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Keywords: financial distress, managerial ownership, size of the board of directors, size of the independent board of commissioners, audit committee, institutional ownership, tax avoidance |
| Subjects: | L Education > L Education (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | PINGKHAN MUTIA DEWI ARSANTI |
| Date Deposited: | 11 Aug 2021 04:39 |
| Last Modified: | 11 Aug 2021 04:39 |
| URI: | http://eprints.ums.ac.id/id/eprint/92907 |
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