PENGARUH JUMLAH KOMITE AUDIT, DEBT TO ASSET RATIO, UKURAN PERUSAHAAN DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE ( Studi Empiris pada Perusahaan Sektor Perbankan )

Josi, Ghaviyola (2022) PENGARUH JUMLAH KOMITE AUDIT, DEBT TO ASSET RATIO, UKURAN PERUSAHAAN DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE ( Studi Empiris pada Perusahaan Sektor Perbankan ). Other thesis, UPN 'Veteran" Yogyakarta.

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Abstract

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ABSTRAK
Penelitian ini bertujuan untuk mengetahui Pengaruh Jumlah Komite audit,
Debt to Asset Ratio, Ukuran Uerusahaan, dan Return On Assets terhadap Tax
Avoidance pada perusahaan sektor perbankan yang terdaftar di Bursa Efek
Indonesia selama periode 2017-2019. Sampel penelitian ini dipilih dengan
menggunakan purposive sampling dan diperoleh data sebanyak 29 perusahaan
pertahun. Pengujian hipotesis dalam penelitian ini menggunakan model regresi
berganda. Hasil penelitian menunjukkan bahwa komite audit, debt to asset ratio,
ukuran perusahaan tidak memiliki pengaruh terhadap tax avoidance, namun return
on assets memiliki pengaruh signifikan terhadap tax avoidance.
Kata Kunci: Tax avoidance, Corporate Governance, Komite Audit, Debt to Asset
Ratio, Ukuran Perusahaan, Return On Assets
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ABSTRACT
This study aims to examine the effect of the proportion of audit committee,
debt to asset ratio, company size, and return on assets to tax avoidance in banking
sector companies listed on the Indonesia Stock Exchange during the period 2017-
2019. The sample of this research was selected using purposive sampling and
obtained 26 companies per annum. The hypothesis testing in this research used
multiple regression models. The results showed that the, the proportion of audit
committee, debt to asset ratio, and company size doesn’t has sigtinifically effect to
tax avoidance, but the variable return on assets have a significant influence on tax
avoidance.
Keywords: Tax avoidance, Corpotare Governance, Audit Committee, Debt to Asset
Ratio, Company Size, Return On Assets

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Tax avoidance, Corpotare Governance, Audit Committee, Debt to Asset Ratio, Company Size, Return On Assets
Subjects:	H Social Sciences > HG Finance
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Eko Yuli
Date Deposited:	22 Nov 2022 07:34
Last Modified:	22 Nov 2022 07:34
URI:	http://eprints.upnyk.ac.id/id/eprint/31697

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