| dc.contributor.advisor | ABDURRAHIM,AHIM | |
| dc.contributor.author | MEINALDI, RIFKI | |
| dc.date.accessioned | 2018-01-11T01:21:42Z | |
| dc.date.available | 2018-01-11T01:21:42Z | |
| dc.date.issued | 2017-12-26 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/16721 | |
| dc.description | Penelitian ini bertujuan untuk menganalisis pengaruh good corporate governance dan
karakter eksekutif terhadap tax avoidance dan memasukan variable control berupa size,
leverage, profitabilitas. Sampel dari penelitian ini adalah perusahaan manufaktur yang terdaftar
di BEI pada tahun 2014-2016 (Bursa Efek Indonesia). Pemilihan sampel dalam penelitian ini
menggunakan metode purposive sampling, dimana terdapat 18 perusahaan selama tiga tahun
2014-2016.
Pada penelitian ini digunakan analisis linier berganda, dimana didalam model analisis
linier berganda akan diuji secara simultan maupun parsial. Berdasarkan analisis yang telah
dilakukan didapatkan bahwa struktur dewan komisaris, komite audit, karakter eksekutif, dan
size memiliki pengaruh terhadap tindakan tax avoidance, hal ini dapat dilihat dari hasil
pengujian hipotesis yang dilakukan dimana nilai sig ≤ 0,05 dimana dewan struktur komisaris
independen berpengaruh negatif, komite audit berpengaruh negatif, dan karakter eksekutif serta
size berpengaruh positif terhadap tax avoidance | en_US |
| dc.description.abstract | This study aims to analyze the influence of good corporate governance and executive
character to tax avoidance and include variable control in the form of size, leverage,
profitability. The sample of this research is manufacturing company listed on BEI in 2014-
2016 (Indonesia Stock Exchange). The sample selection in this research using purposive
sampling method, where there are 18 companies for three years 2014-2016.
In this study used multiple linear analysis, wherein the model of multiple linear analysis
will be tested simultaneously or partially. Based on the analysis, it was found that the structure
of board of commissioners, audit committee, executive character, and size have an influence
on tax avoidance action, this can be seen from the result of hypothesis testing where the sig ≤
0,05 value where the board of independent commissioner structure has negative effect , audit
committee has negative effect, and executive character and size have positive effect on tax
avoidance. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | Tax avoidance, good corporate governance, institutional ownership, independent board of commissioners, audit committee, executive character, size, leverage, profitability. Tax avoidance, good corporate governance, kepemilikan institusional, dewan komisaris independen, komite audit, karakter eksekutif, size, leverage, profitabilitas | en_US |
| dc.title | PENGARUH GOOD CORPORATE GOVERNANCE DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE | en_US |
| dc.title.alternative | (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2014- 2016) | en_US |
| dc.type | Thesis
SKR
F E
911 | en_US |
