Yudha, Erlangga Dwi (2021) Pengaruh Profitabilitas, Kepemilikan Institusional, Komite Audit, Ukuran Perusahaan terhadap Tax Avoidance pada Perusahaan Sub-Sektor Perbankan yang terdaftar di BEI Periode 2016-2019. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
The purpose of this study was to determine the significance of the effect of Profitability, Institutional Ownership, Audit Committee, and Company Size on Tax Avoidance in Banking Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2016-2019 Period. The type of research in this study is causality research with a quantitative method approach. The sample in this study is the Banking Sub-Sector Companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period as many as 28 companies using purposive sampling technique. The analytical technique used in this study is multiple linear regression analysis. The findings in this study proved that: (1) Profitability has no effect on tax avoidance; (2) institutional ownership has no effect on tax avoidance; (3) the audit committee has no effect on tax avoidance; and (4) firm size has an effect on tax avoidance.
Item Type: | Thesis (Undergraduate) |
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Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
Divisions: | Bachelor of Accountancy |
Depositing User: | ERLANGGA DWI YUDHA |
Date Deposited: | 20 May 2024 07:19 |
Last Modified: | 20 May 2024 07:19 |
URI: | http://eprints.perbanas.ac.id/id/eprint/12282 |
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