Nomor Panggil : 023002104082
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2023
Pembimbing 1 : Aina Zahra Parinduri
Subyek : Tax evasion;Audit comittees
Kata Kunci : moderation regression analysis, leverage, audit ownership, audit committee, tax avoidance
Status Posting : Published
Status : Lengkap
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2023_TA_SAK_023002104082_Halaman-Judul.pdf | 11 | |
| 2. | 2023_TA_SAK_023002104082_Lembar-Pengesahan.pdf | 6 | |
| 3. | 2023_TA_SAK_023002104082_Bab-1-Pendahuluan.pdf | 12 | |
| 4. | 2023_TA_SAK_023002104082_Bab-2-Tinjauan-Pustaka.pdf | 38 |
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| 5. | 2023_TA_SAK_023002104082_Bab-3-Metode-Penelitian.pdf | 15 |
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| 6. | 2023_TA_SAK_023002104082_Bab-4-Hasil-dan-Pembahasan.pdf | 25 |
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| 7. | 2023_TA_SAK_023002104082_Bab-5-Kesimpulan.pdf | 4 |
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| 8. | 2023_TA_SAK_023002104082_Daftar-Pustaka.pdf | 2 | |
| 9. | 2023_TA_SAK_023002104082_Lampiran.pdf | 18 |
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T Tujuan penelitian ini adalah untuk mengetahui pengaruh good corporate governanceyang diprosikan dengan presentase dewan komisaris independen, kepemilikaninstitusional, komite audit, kualitas audit, kepemilikan manajerial, dan Leverageterhadap Tax Avoidance dengan ukuran perusahaan sebagai moderasinya. Populasipada penelitan ini adalah 24 perusahaan manufaktur subsektor food and beverage yangterdaftar di Bursa Efek Indonesia pada tahun 2018-2022. Jenis data yang digunakandalam penelitian ini adalah data kuantitatif. Sumber data yang digunakan dalampenelitian ini adalah data sekunder. Teknik pengambilan sampel menggunkanpurposive sampling dan sampel yang digunakan sebanyak 20 perusahaan. Metodepenelitian analisis data yang digunakan dalam penelitian ini adalah analisis regresilinier berganda. Hasil penelitian menunjukkan bahwa secara parsial komisarisindependen, kepemilikan institusional, komite audit, kualitas audit, kepemilikanmanajerial, dan ukuran perusahaan memiliki pengaruh secara negatif dan signifikanterhadap Tax Avoidance, sedangkan kepemilikan manajerial tidak memiliki pengaruhyang signifikan terhadap Tax Avoidance. Berdasarkan hasil analisis regresi moderasi,ukuran perusahaan memperlemah variabel komisaris independen, kepemilikaninstitusional, komite audit, dan kualitas audit terhadap Tax Avoidance sedangkanukuran perusahaan tidak mampu memoderasi pengaruh kepemilikan manajerialterhadap Tax Avoidance pada perusahaan manufaktur subsektor food and beverageyang terdaftar di Bursa Efek Indonesia pada tahun 2018-2022.
T The purpose of this study was to determine the influent of good corporate governancewhich is promoted by the percentage of independent commissioners, institutionalownership, audit committees, audit quality, managerial ownership, and leverage ontax avoidance with company size as moderation. The population in this research is 24food and beverage manufacturing companies listed on the Indonesia Stock Exchangein 2018-2022. The type of data used in this research is quantitative data. Source ofdata used in this research is secondary data. The sampling technique used purposivesampling and the samples used were 20 companies. The data analysis research methodused in this study is multiple linear regression analysis. The results showed thatpartially independent commissioners, institutional ownership, audit committees, auditquality, managerial ownership, and company size have a negative and significanteffect on Tax Avoidance, while managerial ownership has no significant effect on TaxAvoidance. Based on the results of the moderation regression analysis, company sizeis able to weakens the independent commissioners, institutional ownership, auditcommittee, and audit quality variables on Tax Avoidance, while company size is notable to moderate the effect of managerial ownership on Tax Avoidance in food andbeverage manufacturing companies listed on the Stock Exchange Indonesia in 2018-2022.
