Trisetya, Asih (2018) Pengaruh Kompensasi Eksekutif, Kepemilikan Saham Eksekutif, Kepemilikan Institusional Dan Leverage Terhadap Tax Avoidance. S1 thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.
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Abstract
This study examines the effects of executive compensation, executive stock ownership, institutional ownership and leverage on tax avoidance. The dependent variable in this study is tax avoidance, while the independent variables are executive compensation, executive stock ownership, institutional ownership and leverage. The population in this study is a consumer goods manufacturing companies listed in Indonesia Stock Exchange during 2012-2016. The sampling method used is purposive sampling, that generate 91 samples as observation data. Data were analyzed by multiple linear regression analysis method. The result showed that executive compensation, executive stock ownership and institutional ownership have a positive effect on tax avoidance. While leverage negatively affect on tax avoidance.
| Dosen Pembimbing: | unspecified | unspecified |
|---|---|
| Item Type: | Thesis (S1) |
| Additional Information: | Pembimbing: Hadi Pramono, S.E., M.Si., Ak., CA, |
| Uncontrolled Keywords: | tax avoidance; kompensasi eksekutif; kepemilikan saham eksekutif; kepemilikan institusional; leverage; tax avoidance; executive compensation; executive stock ownership; institutional ownership; leverage; |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
| Depositing User: | Riski Wismana |
| Date Deposited: | 07 May 2018 04:18 |
| Last Modified: | 14 Apr 2025 03:08 |
| URI: | http://repository.ump.ac.id/id/eprint/7671 |
