DIAWATI, ANGGRIANI AYU (2017) ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE, KARAKTER EKSEKUTIF, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
This study aims to examine the effect of good corporate governance, executive character, profitability, and company size to tax avoidance. Good corporate governance measured with number of composite value, executive character measured with deviation standard of risk, profitability measured with return on asset ratio, and company size measured with logarithm of total asset. The population of this study is Islamic Commercial Bank in Indonesia which registered at Bank Indonesia from 2010-2015. Sampling technique in this study was using purposive sampling technique with four criteria of chosen sample. There is seven sample which in use for this study from eleven Islamic Commercial Bank. Data analysis technique of this study is using multiple regression linier analysis with 0,05 signification. The results of this study show that good corporate governance and company size have effect to tax avoidance, but the other variables do not affect. Keywords: good corporate governance, executive character, profitability, company size, tax avoidance
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 18 Oct 2017 07:27 |
| Last Modified: | 18 Oct 2017 07:27 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/2594 |
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