| dc.contributor.advisor | | |
| dc.contributor.advisor | | |
| dc.contributor.author | SANDI, ERICK DESWARANGGA | |
| dc.date.accessioned | 2018-06-25T07:04:13Z | |
| dc.date.available | 2018-06-25T07:04:13Z | |
| dc.date.issued | 2018-04-19 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/19686 | |
| dc.description | Penelitian ini bertujuan untuk menguji mengenai pengaruh Kepemilikan Institusional, Dewan Komisaris Independen, Kompensasi Eksekutif, Pengungkapan Corporate Social Responsibility terhadap Tax Avoidance dimoderasi dengan Kepemilikan Keluarga pada perusahaan manufaktur yang terdaftar di BEI pada tahun 2014 – 2016.
Dalam penelitian ini sampel yang dipilh dengan metode purposive sampling dan diperoleh 132 sampel. Teknik pengumpulan data dengan cara dokumentasi yaitu mengumpulkan sumber data seperti laporan keuagan atau annual report perusahaan yang diperoleh dari www.idx.co.id sebagai database Bursa Efek Indonesia. Pengujian hipotesis dilakukan menggunakan analisis regresi berganda dan diolah melalui SPSS versi 22.
Hasil dari penelitian ini adalah kepemilikan keluarga dan dewan komisaris independen tidak berpengaruh positif terhadap tax avoidance. Kompensasi eksekutif dan pengungkapan corporate social responsibility berpengaruh positif terhadap tax avoidance. Kepemilikan keluarga memperlemah hubungan antara pengungkapan corporate social responsibility dan tax avoidance. | en_US |
| dc.description.abstract | This study aims to test about effect of Institutional Ownership, Board of Commissioners are independent, Executive compensation, disclosure of Corporate Social Responsibility towards Tax Avoidance moderated with Family Ownership on manufacturing companies registered in BEI in 2014 – 2016.
In this study a sample chosen by purposive sampling method and obtained 132 samples. The technique of data collection by way of documentation that is collecting data sources such as annual report the company obtained from www.idx.co.id as Indonesia Stock Exchange database. Hypothesis testing is done using multiple regression analysis and processed through SPSS version 22.
The results of this research are the family ownership and independent Commissioners have no effect positive against tax avoidance. Executive compensation and corporate social responsibility disclosure of positive effect against tax avoidance. Family ownership weakens the relationship between corporate social responsibility and disclosure of tax avoidance. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | Institutional Ownership, Board Of Commissioners Are Independent, Executive Compensation, Disclosure Of Corporate Social Responsibility, Family Ownership, Tax Avoidance. Kepemilikan Institusional, Dewan Komisaris Independen, Kompensasi Eksekutif, Pengungkapan Corporate Social Responsibility, Kepemilikan Keluarga, Tax Avoidance | en_US |
| dc.title | PENGARUH MEKANISME CORPORATE GOVERNANCE, KOMPENSASI EKSEKUTIF, DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE DIMODERASI DENGAN KEPEMILIKAN KELUARGA | en_US |
| dc.title.alternative | ( STUDI EMIPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2014 – 2016 ) | en_US |
| dc.type | Thesis
SKR
FEB
191 | en_US |
