Pangaribuan, Santi Mutiara (1251271) (2016) Pengaruh Karateristik Eksekutif, Komite Audit dan Komisaris Independen terhadap Tax Avoidance. Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
Penelitian ini bertujuan untuk mengetahui apakah karakter eksekutif, komite audit, dan komisaris independen berpengaruh terhadap tax avoidance secara parsial maupun simultan. Data penelitian berupa laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2015. Sampel perusahaan yang diperoleh dengan teknik sampling purposive adalah sebanyak 46 perusahaan manufaktur. Metode analisis data menggunakan analisis regresi berganda. Hasil uji secara parsial menunjukkan hanya variabel karakter eksekutif yang berpengaruh signifikan terhadap tax avoidance, sedangkan variabel komite audit dan komisaris independen tidak berpengaruh signifikan terhadap tax avoidance. Hasil pengujian secara simultan menunjukkan bahwa karakter eksekutif, komite audit, komisaris independen berpengaruh terhadap tax avoidance.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Karakter eksekutif, komite audit, komisaris independen, tax avoidance. |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 21 Feb 2017 08:33 |
| Last Modified: | 21 Feb 2017 08:33 |
| URI: | http://repository.maranatha.edu/id/eprint/21632 |
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