Pengaruh Mekanisme Corporate Governance, Kualitas Audit, dan ROA terhadap Tax Avoidance

SOLIHATI, AMALINI (2017) Pengaruh Mekanisme Corporate Governance, Kualitas Audit, dan ROA terhadap Tax Avoidance. Masters thesis, Universitas Sebelas Maret.

[img] PDF - Published Version
Download (519Kb)

    Abstract

    THE INFLUENCE OF CORPORATE GOVERNANCE MECHANISMS, AUDIT QUALITY, AND ROA ON TAX AVOIDANCE This study aims to examine the influence of corporate governance mechanisms, audit quality and ROA on tax avoidance (CETR). Data of this research is secondary data obtained from the annual report of listed companies on the Indonesian Stock Exchange in period 2009-2014. Sampling procedure is purposive sampling, producing of 306 companies data. Method of analysis is panel data regression analysis. The results of this study show that the institutional ownership and ROA significantly influence on tax avoidance (CETR). On the other hand, the foreign ownership, independent board and the competency, audit committee and the competency, excecutive characteristics, and audit quality doesn’t significantly influence on tax avoidance (CETR). Kata kunci: Corporate governance mechanism, audit quality, ROA, and CETR.

    Item Type: Thesis (Masters)
    Subjects: H Social Sciences > HA Statistics
    H Social Sciences > HB Economic Theory
    Divisions: Pasca Sarjana > Magister
    Pasca Sarjana > Magister > Akuntansi - S2
    Depositing User: faizah sarah yasarah
    Date Deposited: 03 Feb 2017 20:51
    Last Modified: 03 Feb 2017 20:51
    URI: https://eprints.uns.ac.id/id/eprint/31569

    Actions (login required)

    View Item