Febtiyana, Alifah Suci (2018) Pengaruh Komite Audit, Kualitas Audit, ROA, Leverage dan Koneksi Politik terhadap Tax Avoidance (Studi pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh Komite Audit, Kualitas Audit, ROA, Leverage dan Koneksi Politik. Komite Audit Kualitas Audit, sedangkan Return On Assets (ROA) serta Leverage, Koneksi Politik dan Tax Avoidance diproksi oleh Cash ETR. Penelitian ini menggunakan penelitian kuantitatif dengan pendekatan eksplanatif. Populasi dalam penelitian ini adalah perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014 sampai dengan 2016 yaitu sebanyak 93 perusahaan. Sampel penelitian berjumlah 31 perusahaan atau 93 data observasi yang dipilih dengan metode purposive sampling. Data yang dipergunakan adalah data sekunder yang diperoleh dari website Bursa Efek Indonesia (BEI) dan analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian membuktikan bahwa Komite Audit, Kualitas Audit, ROA, Leverage dan juga Koneksi Politik secara simultan berpengaruh terhadap Tax Avoidance. Secara parsial Komite Audit tidak berpengaruh terhadap Tax Avoidance. Kualitas Audit, ROA, Leverage dan Koneksi Politik secara parsial berpengaruh signifikan terhadap Tax Avoidance.
English Abstract
This study aims to determine the influence of the Audit Committee, Audit Quality, ROA, Leverage and Political Connection. Audit Quality Audit Committee, while Return On Assets (ROA) and Leverage, Political Connection and Tax Avoidance are proxied by ETR Cash. This study uses quantitative research with an explanatory approach. The population in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2014 to 2016, which were 93 companies. The research sample amounted to 31 companies or 93 observation data selected by purposive sampling method. The data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website and the data analysis used is multiple linear regression analysis. The results of the study prove that the Audit Committee, Audit Quality, ROA, Leverage and also Political Connections simultaneously influence Tax Avoidance. Partially the Audit Committee has no effect on Tax Avoidance. Audit Quality, ROA, Leverage and Political Connection partially have a significant effect on Tax Avoidance.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2018/1166/051901206 |
| Uncontrolled Keywords: | Good Corporate Governance, Komite Audit, Kualitas Audit, ROA, Leverage dan Koneksi Politik, Tax Avoidance-Good Corporate Governance, Audit Committee, Audit Quality, ROA, Leverage and Political Connection, Tax Avoidance. |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.4 Executive management |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 27 Jun 2019 07:08 |
| Last Modified: | 25 Oct 2021 04:34 |
| URI: | http://repository.ub.ac.id/id/eprint/165976 |
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