Hanus, Klaudius Juboy (2019) PENGARUH PENERAPAN CORPORATE GOVERNANCE, KARAKTER EKSEKUTIF, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE. Other thesis, Universitas Pembangunan Nasional Veteran Yogyakarta.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh penerapan corporate governance
yang diproksikan menjadi kepemilikan institusional, proporsi dewan komisaris
independen, komite audit, kualitas audit dan karakter eksekutif serta ukuran
perusahaan pada perusahaan perdagangan yang terdaftar di Bursa Efek Indonesia.
Metode pengumpulan data yang digunakan dalam penelitian ini adalah dokumentasi
berupa laporan keuangan tahunan yang di akses pada website resmi Bursa Efek
Indonesia. Populasi pada penelitian ini adalah perusahaan perdagangan yang terdaftar
di Bursa Efek Indonesia (BEI) tahun 2015-2017. Sampel dalam penelitian ini
ditentukan dengan metode purposive sampling. Data yang diperoleh kemudian
diproses dan dianalisis dengan SPSS Versi 25. Hasil penelitian menunjukan bahwa
kepemilikan institusional, komite audit, dan karakter eksekutif berpengaruh terhadap
tax avoidance, sedangkan proporsi dewan komisaris independen, kualitas audit dan
ukuran perusahaan tidak berpengaruh terhadap tax avoidance.
Kata Kunci: corporate governance, kepemilikan institusional, proporsi dewan
komisaris independen, komite audit, kualitas audit, karakter eksekutif, ukuran
perusahaan, dan tax avoidance
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ABSTRACT
This research aims to examine the effect of the application of corporate governance
that is proxied into institutional ownership, the proportion of independent
commissioners, audit committees, audit quality and executive character and the size
of the company in trading companies listed on the Indonesia Stock Exchange. The
data collection technique has been done by performing documentation in the form of
annual financial statement which has been obtained from the official website of
Indonesian Stock Exchange. The population is trading companies which are listed in
Indonesia Stock Exchange in 2015-2017 periods. The sample this research was
determined by purposive sampling method. Data obtained then processed and
analyzed with SPSS Version 25. The results showed that institutional ownership,
audit committees, and executive character affect the tax avoidance, while the
propotion of independent commissioners, audit quality, and size of company have no
effect on capital structure.
Keywords: corporate governance, institutional ownership, the proportion of
independent commissioners, audit committees,
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HC Economic History and Conditions |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Sarimin Sarimin |
| Date Deposited: | 21 Jun 2019 01:54 |
| Last Modified: | 21 Jun 2019 01:54 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/19879 |
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