PENGARUH CORPORATE GOVERNANCE DAN MANAJEMEN LABA TERHADAP AGGRESSIVE TAX AVOIDANCE (Studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2016)

UTAMI, MUTHIKA SATRY (2018) PENGARUH CORPORATE GOVERNANCE DAN MANAJEMEN LABA TERHADAP AGGRESSIVE TAX AVOIDANCE (Studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2016). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

[img]
Preview
Text
MUTHIKA SATRY UTAMI_ COVER.pdf

Download (911kB) | Preview
[img]
Preview
Text
MUTHIKA SATRY UTAMI_ BAB I.pdf

Download (715kB) | Preview
[img]
Preview
Text
MUTHIKA SATRY UTAMI_ BAB II.pdf

Download (718kB) | Preview
[img] Text
MUTHIKA SATRY UTAMI_ BAB III.pdf
Restricted to Repository staff only

Download (838kB)
[img] Text
MUTHIKA SATRY UTAMI_ BAB IV.pdf
Restricted to Repository staff only

Download (770kB)
[img] Text
MUTHIKA SATRY UTAMI_ BAB V.pdf
Restricted to Repository staff only

Download (605kB)
[img]
Preview
Text
MUTHIKA SATRY UTAMI_ DAFTAR PUSTAKA.pdf

Download (842kB) | Preview
[img] Text
MUTHIKA SATRY UTAMI_ LAMPIRAN.pdf
Restricted to Repository staff only

Download (6MB)

Abstract

This study aims to examined the effect of corporate governance is proxied by institutional ownership, board of comissioners, and auditing commite and also earning management on aggressive tax avoidance. This research was conducted on manufacturing companies listed in Indonesia Stock Exchange during 2013-2016 periods. Samples in this study are manufacturing companies. Data collected by purposive sampling method. The analysis method used multiple regression analysis. The result of analysis shown that institutional ownership and auditing commite have no effect on aggressive tax avoidance. Board of comissioners and earning management have positive effects on aggressive tax avoidance.

Item Type: Thesis (Bachelor)
Additional Information: Pembimbing: Ani Kusbandiyah, SE, M.Si., Ak., CA.
Uncontrolled Keywords: Aggressive Tax Avoidance, corporate governance, Institutional ownership, board of comisisioners, auditing commite, and earning management
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Amri Hariri, SIP.
Date Deposited: 22 Mar 2018 06:49
Last Modified: 22 Mar 2018 06:49
URI: http://repository.ump.ac.id/id/eprint/7595

Actions (login required)

View Item View Item