PENGARUH KOMITE AUDIT DAN KEPEMILIKAN MANAJERIAL TERHADAP TAX AVOIDANCE (SURVEI PADA PERUSAHAAN MULTINASIONAL DI INDONESIA YANG TERDAFTAR DI BEI PERIODE 2018-2020

    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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    Official URL: http://repository.upi.edu/
    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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