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UEU » Undergraduate Theses » Akuntansi Posted by [email protected] at 27/07/2018 16:46:41 • 483 Views
PENGARUH CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011 � 2015Created by :
LONICA YOSSI MAESEYA ( 201312318 )
Subject: | PAJAK SEKTOR INDUSTRI BARANG KONSUMSI | Alt. Subject : | TAX INDUSTRIAL SECTOR CONSUMPTION GOODS | Keyword: | corporate governance kepemilikan manajerial kepemilikan institusional dewan komisaris dewan direksi komite audit corporate social responsibility diclosure tax avoidance |
Description:
Penelitian ini bertujuan untuk mengkaji pengaruh corpoarate governance dimana diantaranya kepemilikan manajerial, kepemilikan institusional, dewan komisaris, dewan direksi, dan komite audit serta variabel corporate social responsibility diclosure terhadap tax avoidance pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2011-2015. Penelitian ini berbentuk kausalitas. Sumber data menggunakan data sekunder. Sampel penelitian yang digunakan adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2011 � 2015. Teknik pengambilan sampel menggunakan teknik purposive sampling dimana menggunakan kriteria merupakan perusahaan industri barang konsumsi yang memiliki konsistensi data dari 2011 � 2015 yang akhirnya menghasilkan sampel penelitian sebanyak 140 sampel/ data perusahaan. Hasil penelitian menunjukkan bahwa corporate social responsibility disclosure berpengaruh positif signifikan terhadap tax avoidance, sedangkan untuk komponen corporate governance diantaranya kepemilikan manajerial, kepemilikan institusional, dewan komisaris, dewan direksi, dan komite audit tidak terbukti berpengaruh signifikan terhadap tax avoidance.
Date Create | : | 27/07/2018 | Type | : | Text | Format | : | PDF | Language | : | Indonesian | Identifier | : | UEU-Undergraduate-201312318 | Collection ID | : | 201312318 |
Source : Undergraduate Theses of Accounting
Relation Collection: Fakultas Ekonomi dan Bisnis
Coverage : Civitas Akademika Universitas Esa Unggul
Rights : @perpustakaan Universitas Esa Unggul 2018
Publication URL : https://digilib.esaunggul.ac.id/pengaruh-corporate-governance-dan-corporate-social-responsibility-disclosure-terhadap-tax-avoidance-pada-perusahaan-manufaktur-sektor-industri-barang-konsumsi-yang-terdaftar-di-bursa-efek-indonesia-tahun-2011--2015-11048.html
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