Pengaruhadewan Independen, Komite Audit Dan Kualitas Audit Terhadap Tax Avoidanceapada Perusahaan Manufaktur

Marta, Nuriza Ramadhani (2019) Pengaruhadewan Independen, Komite Audit Dan Kualitas Audit Terhadap Tax Avoidanceapada Perusahaan Manufaktur. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study aims to determine the effect of independent board, audit committee, and audit quality on tax avoidance of manufacturing companies. The object of this research is the manufacturing company that is in Indonesia Stock Exchange during the period 2013-2017. The sample of this study as many as 488 of 699 are selected in accordance with the criteria of researchers. Sample collection method in this research is purposive sampling. Methods of data analysis using multiple regression analysis. The results showed that audit quality had on effect on tax avoidance while independent board and audit committee had no effect on tax avoidance. Keywords : tax avoidance, independent board, audit committe, and audit quality on taxiavoidance.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 12 Sep 2019 08:00
Last Modified: 30 Oct 2019 08:39
URI: http://eprints.perbanas.ac.id/id/eprint/4588

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