Leonardus Tri Nugroho, . (2021) PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, KUALITAS AUDIT, DAN BUDAYA PERUSAHAAN TERHADAP TAX AVOIDANCE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to determine the effect of independent commissioners, audit committees, audit quality, and corporate culture on tax avoidance in 142 manufacturing sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period. This research is a type of quantitative research using secondary data in the form of the company’s annual report. The Common Effect Model (CEM) with panel data regression was used in this study using STATA version 16. Based on the test results and analysis, it can be concluded that independent commissioners and gender diversity have a significant positive effect on tax avoidance, while audit committee, audit quality, and power distance has no effect on tax avoidance. The results of this study have implications for companies, regulators and future researchers.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 1710112018] [Dosen Pembimbing 1: Dianwicaksih Arieftiara] [Dosen Pembimbing 2: Rahmasari Fahria] [Dosen Penguji 1: Lidya Primta Surbakti] [Dosen Penguji 2: Dwi Jaya Kirana] |
| Uncontrolled Keywords: | Independent Commissioner, Audit Committee, Audit Quality, Gender Diversity, Power Distance and Tax Avoidance |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Leonardus Tri Nugroho |
| Date Deposited: | 25 May 2022 02:45 |
| Last Modified: | 25 May 2022 02:45 |
| URI: | http://repository.upnvj.ac.id/id/eprint/13044 |
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