Nofisa Putri, Mutia (2019) PENGARUH KINERJA KEUANGAN DAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN JASA. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh kinerja keuangan dan komisaris independen terhadap Tax Avoidance pada perusahaan jasa. Penelitian ini menggunakan jenis penelitian asosiatif pendekatan kuantitatif, diukur dengan menggunakan metode berbasis regresi linier berganda dengan Eviews versi 9. sampel dari penelitian ini adalah perusahaan subsektor perdagangan besar, asuransi dan konstruksi non bangunan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015 sampai dengan tahun 2018. Sampel ditentukan berdasarkan metode purpose sampling, dengan jumlah sampel sebanyak 30 perusahaan sehingga total observasi dalam penelitian ini sebanyak 120 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi IDX: www.idx.co.id. Pengujian hipotesis dengan menggunakan uji t. Hasil penelitian membuktikan bahwa Leverage (DER) berpengaruh negatif terhadap Tax Avoidance pada perusahaan subsektor perdagangan besar, asuransi dan konstruksi non bangunan yang terdaftar di BEI periode 2015-2018. Sedangkan, Profitabilitas (ROA), Likuiditas (Rasio Lancar) dan Komisaris Independen terbukti tidak memberikan pengaruh terhadap Tax Avoidance . Kata Kunci : Leverage , Profitabilitas, Likuiditas ,dan Komisaris Independen ABSTRACT This study is aimed to test the effect of financial performance and independent commisoners on Tax Avoidance in service companies . That research used associative quantitative approach, which is measured using multiple linear regression bassed method use Eviews 9 version. The population of this study are sub sector wholesale trade, insurance and non- building construction companies that listed in Indonesian Stock Exchange (IDX) from 2015-2018. Sample was determined by purposive sampling method, and get 30 companies. So, total in this observation in this research are 120 observation. The data used in this study are secondary data. Data was collected by Indonesian Stock Exchange (IDX) official website: ww.idx.co.id. Hypothesis testing are using t test. The result are Leverage have an negative effect on Tax Avoidance in sub sector wholesale trade, insurance and non-building construction companies that listed in Indonesian Stock Exchange (IDX) from 2015-2018. Whereas, Profitability (ROA), Liquidation (Current Rasio), and independent commisoners proved not to have effect on Tax Avoidance. Keywords : Leverage, Profitability, Liquidation, and independent commisoners
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 05 Oct 2021 04:37 | ||||||||
| Last Modified: | 05 Oct 2021 04:37 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5393 |
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