Pengaruh Karakteristik Eksekutif dan Komite Audit Terhadap Profitabilitas dengan Tax Avoidance Sebagai Variabel Intervening Pada Sektor Pertambangan Yang Terdaftar di BEI

Claudia,, Irene Shindi (2019) Pengaruh Karakteristik Eksekutif dan Komite Audit Terhadap Profitabilitas dengan Tax Avoidance Sebagai Variabel Intervening Pada Sektor Pertambangan Yang Terdaftar di BEI. Masters thesis, STIE Perbanas Surabaya.

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Abstract

This study aims to analyze the influence of characteristic executive and comite audit on profitability with tax avoidance as intervening variable. Case study of mining sector companies listed on Indonesia stock exchange period 2014-2018. The sample of this study is 106 mining sector companies listed on the Indonesia stock exchange period 2014-2018. The sampling technique is from the financial statementsobtained at the Indonesia stock exchange by purposive sampling. Result of t test show that characteristic executive have positive and significant effect to tax avoidance, comite audit has no effect on tax avoidance, characteristic executive have positive and significant effect to profitability, comite audite has no effect on profitability, and tax avoidance have a mediate characteristic executive agains profitability, tax avoidance does not mediate comite audite agains profitability.

Item Type: Thesis (Masters)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: IRENE SHINDI CLAUDIA
Date Deposited: 15 Nov 2019 06:44
Last Modified: 15 Nov 2019 06:44
URI: http://eprints.perbanas.ac.id/id/eprint/5277

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