PURNAENI, WIWIT (2018) PENGARUH ROA, LEVERAGE, DAN KUALITAS AUDIT, TERHADAP TAX AVOIDANCE (Studi empiris pada perusahaan manufaktur di BEI tahun 2014-2016). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.
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Abstract
This study aims to examine the effects of ROA, leverage, and audit quality on tax avoidance. The population in this study are manufacthuring companies listed in Indonesia Stock Excahange during 2014-2016 period. Purposive sampling was used as sampling method, that generate 238 samples as observation data. Data were analysed by multiple linier regression analysis method. The result showed that ROA and leverage has positive effect on Effective Tax Rate (ETR) as proxy for tax avoidace. Result also showed that audit quality has no effect on Effective Tax Rate (ETR) as a proxy for tax avoidance.
| Dosen Pembimbing: | unspecified | unspecified |
|---|---|
| Item Type: | Thesis (Bachelor) |
| Additional Information: | Pembimbing: Ani Kusbandiyah, S.E., M.Si., Ak, CA. |
| Uncontrolled Keywords: | Tax avoidance, ROA, leverage, audit quality |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
| Depositing User: | Iin Hayuningtyas |
| Date Deposited: | 06 Feb 2019 03:34 |
| Last Modified: | 17 Dec 2024 03:38 |
| URI: | http://repository.ump.ac.id/id/eprint/8545 |
