ANALISIS PENGARUH DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP TAX AVOIDENCE PADA PERUSAHAAN MANAFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ( BEI ) TAHUN 2014-2016

., Thomas (2019) ANALISIS PENGARUH DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP TAX AVOIDENCE PADA PERUSAHAAN MANAFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ( BEI ) TAHUN 2014-2016. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This research is a study that examines whether the Independent Board of Commissioners, Audit Committee and Audit Quality have an influence on Tax Avoidance in Invoice Companies listed on the Indonesia Stock Exchange (IDX) for 2014-2016. The data used is secondary data and the sampling technique uses documentation observation techniques by looking at the financial statements of all manufacturing companies listed on the Indonesia Stock Exchange with the number of samples used in this study were 23 companies. Existing variables were tested by logistic regression. From the results of the study, the independent board of commissioners and audit committees were not affected by Tax Avoidance while audit quality had an effect on Tax Avoidance. Keywords: independent board of commissioners, audit committee, audit quality and Tax Avoidance

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: independent board of commissioners ; audit committee ; audit quality and Tax Avoidance
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Chatarine Desi Kurniawati
Date Deposited: 14 Jun 2022 05:38
Last Modified: 14 Jun 2022 05:38
URI: http://eprints.ukmc.ac.id/id/eprint/8079

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