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PENGARUH KOMITE AUDIT, KUALITAS AUDIT, KEPEMILIKAN INSTITUSIONAL, RETURN ON ASSETS, DAN LEVERAGE TERHADAP TAX AVOIDANCE

VIDIYANTI, EVI (2017) PENGARUH KOMITE AUDIT, KUALITAS AUDIT, KEPEMILIKAN INSTITUSIONAL, RETURN ON ASSETS, DAN LEVERAGE TERHADAP TAX AVOIDANCE. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This study aimed to find how the influence of audit committee, quality audit, institutional ownership, return on assets, and leverage on tax avoidance on property and real estate companies listed in Indonesia Stock Exchange from 2012-2015. Tax avoidance is a dependent variable, while audit committee, quality audit, institutional ownership, return on assets, and leverage are independent variable. The data used are secondary data and sample of 103 financial statements on property and real estate companies listed in Indonesia Stock Exchange from 2012-2015. This research used purposive sampling and the data were analyzed by using multiple linier regression analysis. Data were analyzed using SPSS software 23 version. The result of the research showed that return on assets have significant positive effects on tax avoidance, while audit committee, quality audit, institutional ownership, and leverage has no significant effects on tax avoidance. To get better research results, further researches may add other variables that have major impact probabilities and use other than property and real estate companies. Key words : audit committee, quality audit, institutional ownership, return on assets, leverage, tax avoidance.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 19 Oct 2017 10:23
Last Modified: 19 Oct 2017 10:23
URI: http://eprints.perbanas.ac.id/id/eprint/2787

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