TY  - THES
N1  - Pembimbing : Misnen Ardiansyah, S.E., M.Si., Ak., CA., ACPA
ID  - digilib43987
UR  - https://digilib.uin-suka.ac.id/id/eprint/43987/
A1  - Ainun Rosna Isnaini, NIM.: 16840018
Y1  - 2020/10/08/
N2  - This study aims to examine the effect of institutional ownership,
independent board of commissioners, audit committee, audit quality, gender
diversification, sales growth, and capital intensity ratio on tax avoidance. The
dependent variable in this study is tax avoidance, while the independent variable
is institutional ownership, independent board of commissioners, audit committee,
audit quality, gender diversification, sales growth, capital intensity ratio. This
study uses purposive sampling to determine the research sample. The research
sample consisted of 29 manufacturing companies registered in the ISSI 2013-2018
period. Data analysis method using panel data. The result showed that the
independent board of commissioners, audit quality, sales growth had a significant
positive effect on tax avoidance. Gender diversification and capital intensity ratio
have a significant negative effect on tax avoidance. Meanwhile, institutional
ownership and audit committee have no significant effect on tax avoidance.
PB  - UIN SUNAN KALIJAGA YOGYAKARTA
KW  - Tax Avoidance
KW  -  Corporate Governance
KW  -  Diversifikasi Gender
KW  -  Sales Growth
KW  -  Capital Intensity Ratio
M1  - skripsi
TI  - PENGARUH KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, KUALITAS AUDIT, DIVERSIFIKASI GENDER, SALES GROWTH, DAN CAPITAL INTENSITY RATIO TERHADAP TAX AVOIDANCE   (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI INDEKS SAHAM
AV  - restricted
EP  - 162
ER  -