PENGARUH GOOD CORPORATE GOVERNANCE DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018

Batu, Benget Lumban (2019) PENGARUH GOOD CORPORATE GOVERNANCE DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This research aims to examine the impact of Good Corporate Governance and Accouting Conservatism on Tax Avoidance. The population in this study c0nsist of 44 banking companies registered in Indonesia Stock Exchange from 2016 to 2018, followed by 32 research samples or 96 observation data which is selected by purposive sampling method. The research uses secondary data obtained from the Indonesia Stock Exchange and analysis of data using linier regresion analysis. Furthermore, the F statistic is used to figure out simultaneously the four variables of Institutional Ownership, Independent Board of Commissioners, Audit Committee, Accounting Conservatism and Determinant Coefficient to discover the influence of independent variable on dependent variable. The research result proves that Institusional Ownership and ccounting Conservatism have positive influence on Tax Avoidance. Whereas Independent Board of commisioners and audit Committee negatifely affect tax avoidance. Key Words: Institusional Ownership, Independent Board of commissioners, Audit Committee, Accounting Conservatism and tax Avoidance.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Institusional Ownership ; Independent Board of commissioners ; Audit Committee ; Accounting Conservatism and tax Avoidance.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Chatarine Desi Kurniawati
Date Deposited: 17 Jun 2022 01:30
Last Modified: 17 Jun 2022 01:30
URI: http://eprints.ukmc.ac.id/id/eprint/8100

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