Dicka Muhammad Nugraha, - (2022) PENGARUH KOMITE AUDIT DAN KEPEMILIKAN MANAJERIAL TERHADAP TAX AVOIDANCE (SURVEI PADA PERUSAHAAN MULTINASIONAL DI INDONESIA YANG TERDAFTAR DI BEI PERIODE 2018-2020. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh komite audit dan kepemilikan
manajerial terhadap tax avoidance. Metode penelitian yang digunakan adalah metode
penelitian kuantitatif. Sumber data yang digunakan adalah data sekunder berupa
annual report yang diperoleh dari situs Bursa Efek Indonesia atau situs perusahaan
terkait. Metode pengumpulan data menggunakan metode dokumentasi dan studi
kepustakaan. Kriteria sampel yang digunakan adalah perusahaan multinasional yang
terdaftar di Bursa Efek Indonesia tahun 2018-2020. Pengambilan sampel dilakukan
secara purposive sampling. Teknik analisis yang digunakan adalah analisis regresi
data panel. Hasil pengujian hipotesis dengan menggunakan analisis regresi panel
menunjukkan bahwa komite audit berpengaruh negatif terhadap tax avoidance,
sedangkan kepemilikan manajerial tidak berpengaruh negatif terhadap tax avoidance.
This study aims to analyze the effect of the audit committee and managerial
ownership on tax avoidance. The research method used is a quantitative research
method. The data source used is secondary data in the form of annual reports
obtained from the Indonesia Stock Exchange website or related company sites.
Methods of collecting data using the method of documentation and literature study.
The sample criteria used are multinational companies listed on the Indonesia Stock
Exchange in 2018-2020. Sampling was done by purposive sampling. The analysis
technique used is panel data regression analysis. The results of hypothesis testing
using the panel regression formula show that the audit committee has a negative
effect on tax avoidance, while managerial ownership has no negative effect on tax
avoidance.
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| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?hl=en&user=w41f3-oAAAAJ http://ttp//sinta2.ristekdikti.go.id/authors/detail?id=5993330&view=overview |
| Uncontrolled Keywords: | Corporate Governance, Tax Avoidance, Komite Audit, Kepemilikan Manajerial |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Dicka Muhammad Nugraha |
| Date Deposited: | 21 Sep 2022 02:11 |
| Last Modified: | 21 Sep 2022 02:11 |
| URI: | http://repository.upi.edu/id/eprint/82046 |
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