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

Ainun Rosna Isnaini, NIM.: 16840018 (2020) 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. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

Preview	Text (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) 16840018_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf - Published Version Download (5MB) | Preview
	Text (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) 16840018_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf - Published Version Restricted to Registered users only Download (6MB) | Request a copy

Abstract

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.

Share this knowledge with your friends :

Actions (login required)

View Item