| dc.contributor.advisor | MURTIN,ALEK | |
| dc.contributor.author | ARSYWISMAR, AZHIM ALDLILLAH | |
| dc.date.accessioned | 2017-01-19T02:37:42Z | |
| dc.date.available | 2017-01-19T02:37:42Z | |
| dc.date.issued | 2016-12-20 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/8597 | |
| dc.description | Penelitian ini bertujuan untuk menganalisis pengaruh Profitabilitas dan Corporate Governance terhadap Tax Avoidance. Corporate Governance menggunakan proksi Kepemilikan Institusional, Proporsi Dewan Komisaris, Komite Audit, dan Kualitas Audit. Penelitian ini menggunakan data sekunder, dan menggunakan laporan keuangan tahunan yang dipublikasikan di Indonesia dengan 51 perusahaan selama 3 tahun, dimulai dari 2012 sampai 2014.
Untuk teknik pengambilan sampel meggunakan metode purposive sampling, teknik mengambil data dari laporan keuangan tahunan di Indonesia. Dan dianalisis menggunakan uji statistik deskriptif, uji asumsi klasik yang terdiri dari uji normalitas, uji autokorelasi, uji multikolinearitas, uji heteroskedastisitas, dan uji hipotesis. Dalam penelitian ini menggunakan analisis regresi berganda, alat pengolahan data dibantu oleh software komputer SPSS versi 15.
Hasil dari penelitian ini mengindikasikan bahwa Profitabilitas berpengaruh negatif terhadap Tax Avoidance. Kemudian Kepemilikan Institusional, Proporsi Dewan Komisaris, Komite Audit tidak berpengaruh terhadap Tax Avoidance. Kualitas Audit berpengaruh positif terhadap Tax Avoidance. | en_US |
| dc.description.abstract | This study aimed to analyze the influence the effect of profitability and corporate governance on the tax avoidance. Corporate Governance using a proxy Institutional Ownership, The Proportion of Board of Directors, Audit Committee, and Audit Quality. This research using secondary data, and used anual report that published in Indonesia with 51 companies as a sample for 3 years, start from 2012 to 2014.
For a sampling technique using purposive sampling method. The technique of collecting data from the annual report in Indonesia and analyzed using descriptive statistics test, classic assumption test consists of normality test, autocorrelation, multicollinearity test, heteroskedastisitas test, and hypotheses test. In this study using multiple regression data analysis tools with the help of computer software for the SPSS version 15.
The results of this study indicate that Profitability has a negative affect the Tax Avoidance. Then Institutional Ownership, The Proportion of Board of Directors, Audit Committee has no effect on Tax Avoidance. Audit Quality has a positive affect on Tax Avoidance. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | Profitability, Corporate Governance, and Tax Avoidance. Profitabilitas, Corporate Governance, Tax Avoidance | en_US |
| dc.title | PENGARUH PROFITABILITAS DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Pada Periode 2012-2013) | en_US |
| dc.type | Thesis
SKR
594 | en_US |
