Pengaruh Good Corporate Governance, Profitabilitas dan Leverage Terhadap Tax Avoidance (Studi Pada Perusahaan Manufaktur Sektor Food and Beverage Tahun 2016-2019)

Khalid, Achmad Ashwan (2021) Pengaruh Good Corporate Governance, Profitabilitas dan Leverage Terhadap Tax Avoidance (Studi Pada Perusahaan Manufaktur Sektor Food and Beverage Tahun 2016-2019). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Kepemilikan Institusional, Komite Audit, Komisaris Independen, Kualitas Audit, Return on Asset (ROA), Debt to Assets Ratio (DAR) terhadap Tax Avoidance secara bersama-sama pada perusahaan manufaktur sektor Food and Beverage. Jenis penelitian yang digunakan adalah explanatory research dengan pendekatan kuantitatif. Variabel penelitian ini meliputi Kepemilikan Institusional, Komite Audit, Komisaris Independen, Kualitas Audit, ROA, DAR, dan Cash Effective Tax Rate (Cash ETR). Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor Food and Beverage yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Sampel ditentukan dengan teknik purposive sampling sehinngga diperoleh total sampel sebesar 11 perusahaan. Sementara itu metode pengumpulan data menggunakan data sekunder yang kemudian diolah menggunakan SPSS 25 for windows. Hasil dari penelitian ini kemudian menunjukkan bahwa kepemilikan institusional, komisaris independen, komite audit, kualitas audit, ROA dan DAR berpengaruh secara simultan terhadap Cash ETR. Variabel Kepemilikan Institusional berpengaruh yang signifikan dan negatif terhadap Cash ETR. Variabel Komite Audit tidak berpengaruh signifikan terhadap Cash ETR. Variabel Komisaris Independen tidak berpengaruh signifikan terhadap Cash ETR. Variabel Kualitas Audit tidak berpengaruh signifikan dan negatif terhadap Cash ETR. Variabel ROA berpengaruh yang signifikan dan negatif terhadap Cash ETR. Variabel DAR berpengaruh yang signifikan dan positif terhadap Cash ETR.

English Abstract

This study aims to determine the effect of Institutional Ownership, Audit Committee, Independent Commissioner, Audit Quality, Return on Assets (ROA), Debt to Assets Ratio (DAR) on Tax Avoidance together in manufacturing companies in the Food and Beverage sector. The type of research used is explanatory research with a quantitative approach. The variables of this study include Institutional Ownership, Audit Committee, Independent Commissioners, Audit Quality, Return On Assets, Debt to Asset Ratio, and Cash Effective Tax Rate (Cash ETR). The population in this study is the Food and Beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sample was determined by purposive sampling technique which then gathered 11 companies as a sample. Meanwhile, the data collection method uses secondary data which is then processed using SPSS 25 for windows. The results of this study then show that Institutional Ownership, Independent Commissioners, Audit Committees, Audit Quality, ROA and DAR have a simultaneous effect on Cash ETR. Institutional Ownership Variables have a significant and negative effect on Cash ETR. The Audit Committee variable has no significant effect on Cash ETR. The Independent Commissioner variable has no significant effect on Cash ETR. The Audit Quality variable has no significant and negative effect on Cash ETR. The ROA variable has a significant and negative effect on Cash ETR. The DAR variable has a significant and positive effect on Cash ETR.

Item Type: Thesis (Sarjana)
Identification Number: 052103
Uncontrolled Keywords: Good Corporate Governance, Profitabilitas, Leverage, dan Tax Avoidance,Good Corporate Governance, Profitability, Leverage, and Tax Avoidance
Subjects: 300 Social sciences > 336 Public finance > 336.2 Taxes
Divisions: Fakultas Ilmu Administrasi > Perpajakan
Depositing User: Unnamed user with username rizky
Date Deposited: 28 Oct 2021 04:24
Last Modified: 23 Feb 2022 08:08
URI: http://repository.ub.ac.id/id/eprint/186165
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