Alamanda Rizka Hasanah, . (2022) PENGARUH FINANCIAL DISTRESS, KEMAMPUAN MANAJERIAL DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to examine and analyze the effect of financial distress, managerial ability and audit committee on tax avoidance in manufacturing sector companies in Indonesia. Data were obtained from 149 financial statements of companies listed on the Indonesia Stock Exchange. Panel data regression with random effects model was used to test and analyze the data. The results showed that there was a negative effect between financial difficulties and managerial ability on tax avoidance, but there was no influence between the audit committee on tax avoidance. As for the control variable, there is a positive influence between profitability on tax avoidance and there is no influence between leverage on tax avoidance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No Panggil: 1810112014] [Pembimbing : Ni Putu Eka Widiastuti] [Penguji 1 : Husnah Nur Laela Ermaya] [Penguji 2 : Masripah] |
| Uncontrolled Keywords: | Financial distress, Managerial Ability, Audit Committee, Profitability, Leverage and Tax avoidance |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting Z Bibliography. Library Science. Information Resources > Z719 Libraries (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Alamanda Rizka Hasanah |
| Date Deposited: | 08 Mar 2022 09:45 |
| Last Modified: | 08 Mar 2022 09:49 |
| URI: | http://repository.upnvj.ac.id/id/eprint/15880 |
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