DETAIL KOLEKSI

Analisis pengaruh ceo overconfidence, kinerja keuangan, dan audit quality terhadap penghindaran pajak.


Oleh : Annisa Rahma

Info Katalog

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2024

Pembimbing 1 : Hexana Sri Lastanti

Kata Kunci : tax avoidance, CEO overconfidence, financial performance, audit quality.

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2024_SK_SAK_023002002043_Halaman-Judul.pdf 10
2. 2024_SK_SAK_023002002043_Surat-Pernyataan-Revisi-Terakhir.pdf
3. 2024_SK_SAK_023002002043_Surat-Hasil-Similaritas.pdf 2
4. 2024_SK_SAK_023002002043_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf 1
5. 2024_SK_SAK_023002002043_Lembar-Pengesahan.pdf 4
6. 2024_SK_SAK_023002002043_Pernyataan-Orisinalitas.pdf 1
7. 2024_SK_SAK_023002002043_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf
8. 2024_SK_SAK_023002002043_Bab-1.pdf 12
9. 2024_SK_SAK_023002002043_Bab-2.pdf 7
10. 2024_SK_SAK_023002002043_Bab-3.pdf
11. 2024_SK_SAK_023002002043_Bab-4.pdf 9
12. 2024_SK_SAK_023002002043_Bab-5.pdf
13. 2024_SK_SAK_023002002043_Daftar-Pustaka.pdf 3
14. 2024_SK_SAK_023002002043_Lampiran.pdf

P Penelitian ini bertujuan untuk memperoleh bukti empiris tentang faktor CEO overconfidence, kinerja keuangan, dan audit quality terhadap penghindaran pajak. Populasi penelitian ini adalah subsektor pertambangan yang terdaftar di BEI periode 2020 – 2022. Sampel penelitian diambil menggunakan metode purposive sampling. Berdasarkan kriteria, data observasi yang ditemukan berjumlah 70 data. Data dianalisa dengan metode regresi berganda yang diuji dengan SPSS. Penelitian ini berhasil menemukan bahwa profitabilitas berpengaruh positif terhadap penghindaran pajak, inventory intensity berpengaruh negatif terhadap penghindaran pajak, serta CEO overconfidence, leverage, capital intensity, dan audit quality tidak berpengaruh terhadap penghindaran pajak.

T This study aims to obtain empirical evidence about the factors of CEO overconfidence, financial performance, and audit quality on tax avoidance. The population for this study were energy listed on the IDX for the period 2020-2022. The research sample was taken using a purposive sampling method. Based on the criteria, the observation data totaled 70. The data were analyzed using multiple regression methods tested with SPSS. This study managed to find that the profitabilitas had a positive effect on tax avoidance. While inventory intensity had a negative effect on tax avoidance. Also CEO overconfidence, leverage, capital intensity, and audit quality had no effect on tax avoidance.

Bagaimana Anda menilai Koleksi ini ?