PENGARUH KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISARIS INDEPENDEN, KUALITAS AUDIT, KOMITE AUDIT, KARAKTER EKSEKUTIF, DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Indonesia dengan Tahun Pengamatan 2010-2014).

Ayu, Feranika and Mukhzarudfa, Mukhzarudfa and Asep, Machfuddin (2017) PENGARUH KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISARIS INDEPENDEN, KUALITAS AUDIT, KOMITE AUDIT, KARAKTER EKSEKUTIF, DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Indonesia dengan Tahun Pengamatan 2010-2014). Jurnal Akuntansi & Keuangan Unja, 2 (2). pp. 12-21. ISSN "e-ISSN: 2460-6235 (media online) p-ISSN: 2715-5722 (media cetak) "

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Abstract

This study aimed to determine the effect of ownership institutional, independent boards, audit quality, audit committee, executive character and leverage on the tax avoidance at the manufacturing companies listed in the Indonesia Stock Exchange Period 2010-2014. The study was using purposive sampling and analyzed by using multiple linear regression methods. The results showed that: (1) the ownership institutional, independent boards, audit quality, audit committee, executive character, and leverage have an effect on tax avoidance simultaneously, (2) ownership institutional has negative effect on tax avoidance, (3) independent boards has positive effect on tax avoidance, (4) audit quality has negative effect on tax avoidance , (5) committee audit has no effect on tax avoidance, (6) executive character has positive effect on tax avoidance, and (7) leverage has no effect on tax avoidance.

Type:	Article
Subjects:	H Social Sciences > HG Finance
Divisions:	Pascasarjana > Ilmu Akutansi
Depositing User:	MUKHZARUDFA
Date Deposited:	19 Mar 2021 03:43
Last Modified:	19 Mar 2021 03:43
URI:	https://repository.unja.ac.id/id/eprint/18419

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