PENGARUH EFEKTIVITAS DEWAN KOMISARIS, EFEKTIVITAS KOMITE AUDIT, DAN KOMPENSASI EKSEKUTIF TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018)

UNSPECIFIED (2021) PENGARUH EFEKTIVITAS DEWAN KOMISARIS, EFEKTIVITAS KOMITE AUDIT, DAN KOMPENSASI EKSEKUTIF TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh efektivitas dewan komisaris, efektivitas Komite Audit, dan kompensasi eksekutif terhadap tax avoidance. Efektivitas dewan komisaris dan Komite Audit diukur menggunakan penelitian skor efektivitas dewan komisaris dan Komite Audit berdasarkan karakteristik independensi, aktivitas, ukuran, dan kompetensi yang telah dibuat oleh penelitian sebelumnya. Kompensasi eksekutif diukur menggunakan logaritma natural dari total kompensasi kas yang diterima oleh eksekutif selama setahun. Tax avoidance diukur berdasarkan total beban pajak dibagi total laba sebelum pajak. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2014-2018. Teknik pengambilan sampel adalah metode purposive sampling yang menghasilkan sampel sebanyak 286 sampel data. Metode statistik yang digunakan adalah analisis regresi berganda menggunakan software SPSS versi 25. Hasil penelitian ini membutikan bahwa efektivitas dewan komisaris dan Komite Audit berpengaruh negatif terhadap tax avoidance sedangkan kompensasi eksekutif berpengaruh positif terhadap tax avoidance.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Soerono, Ayu Noorida	197210222003122001
Thesis advisor	Ginanjar, Seandy	197602212008121001

Additional Information:

This study aims to examine the effect of board commisioners effectiveness, audit committee effsctiveness, and executive compensation on tax avoidance. The effectiveness of board commisioners and audit committee is measured using the study of the effectiveness score of the board commissioners and audit committee based on the characteristics of independence, activity, size, and competence that have been made by previous research. Executive compensation is measured using the natural logarithm of the total cash compensation received by executives for a year. Tax avoidance is measured based on the total tax expense divided by pretax income. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during 2014-2018. The sampling technique was purposive sampling method which resulted in a sample of 286 data samples. The statistical method used is multiple regression analysis using SPSS 25 version software. The results of this study prove that board commisioners effectiveness and audit committee has a negative effect on tax avoidance, while executive compensation has a positive effect on tax avoidance.

Uncontrolled Keywords:

Tax Avoidance, Board Commissioners Effectiveness, Audit Committee Effectiveness, Executive Compensation, Corporate Governance Tax Avoidance, Efektivitas Dewan Komisaris, Efektivitas Komite Audit, Kompensasi Eksekutif, Corporate Governance

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Perpustakaan Pusat

Date Deposited:

15 Dec 2022 15:02

Last Modified:

15 Dec 2022 15:02

URI:

http://eprints.untirta.ac.id/id/eprint/18459

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