Pengaruh Komite Audit, Ukuran Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance Pada Perusahaan Manufaktur

Cahyana, Vita Nur (2019) Pengaruh Komite Audit, Ukuran Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance Pada Perusahaan Manufaktur. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The aim of this study is to provide empirical evidence the influence of audit committee, company size, profitability, leverage and sales growth of tax avoidance in manufacturing company. Independent variable that use in this study are audit committee which measured by the total member of audit committee in company, company size which measured by market capitalization, profitability which measured by return on assets ratio, leverage which measured by debt to assets ratio and sales growth, while dependent variable that use in this study is tax avoidance which measured by effective tax rates. Sample of this study is manufacturing company that listed in www.idx.co.id for the period 2013-2017. The technique of data analysis that use in this study is multiple linier regression analysis with SPSS 23.0 For Windows. The result of this study explain that profitability have influence to tax avoidance, while audit committee, company size, leverage and sales growth doesn’t have influence to tax avoidance. Keywords : Audit committee, company size, profitability, leverage, sales growth and tax avoidance.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 05 Sep 2019 08:41
Last Modified: 02 Oct 2019 02:17
URI: http://eprints.perbanas.ac.id/id/eprint/4420

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