Pengaruh Dewan Komisaris Independen, Kepemilikan Institusional, Kepemilikan Manajerial dan Komite Audit Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2016)

Eko Widarsono, Stephen (2018) Pengaruh Dewan Komisaris Independen, Kepemilikan Institusional, Kepemilikan Manajerial dan Komite Audit Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2016). Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

This research is a quantitative research entitled "Influence of Independent Board of Commissioners, Institutional Ownership, Managerial Ownership And Audit Committee To Tax Avoidance". This research was conducted in aims to test and analyze the authorities in making decisions related to tax avoidance action. The data used amounted to 70 from 132 manufacturing company samples by using purposive sampling method. The data in this study used manufacturing companies listed on the Bursa Efek Indonesia in 2016 by accessing www.idx.co.id. Hypothesis test using multiple linear regression analyze technique. The result of this research is the first hypothesis is accepted because there is significant influence between independent variable to tax avoidance. The second hypothesis is rejected because the board of independent commissioners had no effect on tax avoidance. The third hypothesis is accepted because there is a significant influence between institutional ownership to tax avoidance.The fourth hypothesis was rejected because managerial ownership had no effect on tax avoidance. The fifth hypothesis is accepted because there is a significant influence between the audit committee on tax avoidance.

Item Type: Thesis (Other)
Uncontrolled Keywords: dewan komisaris independen, kepemilikan institusional, kepemilikan manajerial, komite audit, tax avoidance.
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Agus Junaidi
Date Deposited: 13 Mar 2018 05:05
Last Modified: 13 Mar 2018 05:05
URI: http://erepository.uwks.ac.id/id/eprint/295

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