PENGARUH PENERAPAN CORPORATE GOVERNANCE, KARAKTER EKSEKUTIF, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE

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 ix 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,

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