PENGARUH INTERNATIONAL FINANCIAL REPORTING STANDARDS DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2009-2018)

PERTIWI, VIRA WIDYA (2023) PENGARUH INTERNATIONAL FINANCIAL REPORTING STANDARDS DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2009-2018). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to examine the impact of International Financial Reporting Standards and Corporate Governance to Tax Avoidance. Corporate Governance proxied by independent commissioner, institutional ownership, audit quality and audit committee. Samples used in this research is Food and Beverages Companies Listed on Indonesian Stock Exchange in 2009-2018 with purposive sample method with a total 110 companies. In addition, the multiple linier regression using SPSS V.25 software. The results showed that IFRS and independent commissioner are not affected of tax avoidance, meanwhile institutional ownership, audit quality and audit committee are affected to tax avoidance.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	RAMDHANI, DADAN	197807012009121002
Thesis advisor	MUKHTAR, MUKHTAR	197506202005011003

Additional Information:

Penelitian ini bertujuan untuk menguji pengaruh International Financial Reporting Standards dan Corporate Governance terhadap Tax Avoidance. Corporate Governance diproksikan sebagai Komisaris Independen, Kepemilikan Institusional, Kualitas Audit, dan Komite Audit. Sampel penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2009-2018 menggunakan teknik pengambilan sampel purposive sampling dengan jumlah sampel sebanyak 110 perusahaan. Penelitian ini menggunakan uji regresi linier berganda dengan menggunakan software SPSS V.25. Berdasarkan hasil penelitian yang telah dilakukan bahwa variabel IFRS dan Komisaris Independen tidak berpengaruh terhadap Tax Avoidance, sedangkan Kepemilikan Konstitusional, Kualitas Audit dan Komite Audit memiliki pengaruh terhadap Tax Avoidance.

Subjects:

H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance

Divisions:

05-Fakultas Ekonomi dan Bisnis

Depositing User:

Mrs Vira Widya Pertiwi

Date Deposited:

16 Feb 2023 15:24

Last Modified:

16 Feb 2023 15:24

URI:

http://eprints.untirta.ac.id/id/eprint/21639

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