PENGARUH KEPEMILIKAN MANAJERIAL DAN KOMPENSASI EKSEKUTIF TERHADAP PENGHINDARAN PAJAK DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI

Regina, . (2021) PENGARUH KEPEMILIKAN MANAJERIAL DAN KOMPENSASI EKSEKUTIF TERHADAP PENGHINDARAN PAJAK DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to determine the effect of managerial ownership and executive compensation on tax avoidance with audit quality as a moderating variable on listed manufacturing companies in the Indonesian Stock Exchange 2017-2019. This research uses quantitative research methods with secondary data form annual reports. This study has a sample of 47 manufacturing companies. The data analysis technique that used are the regression model selection test, classic assumption test, multiple regression and hypothesis testing (t test). Based on the results of data analysis, it can be concluded that (1) managerial ownership has no effect on tax avoidance, (2) executive compensation has a significant positive effect on tax avoidance, (3) audit quality strengthens the effect of managerial ownership on tax avoidance, and (4) audit quality cannot moderate the effect of executive compensation on tax avoidance

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1710112192] [Ketua Penguji: Lidya Primta Surbakti] [Penguji 1: Ratna Hindria Dyah Pita Sari] [Penguji 2: Masripah]
Uncontrolled Keywords: Managerial Ownership, Executive Compensation, Audit Quality, Tax Avoidance
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Regina -
Date Deposited: 18 May 2021 03:41
Last Modified: 18 May 2021 03:41
URI: http://repository.upnvj.ac.id/id/eprint/10390

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