Salo, Maria Maristela Indriani (2024) Pengaruh Corporate Governance Terhadap Tax Avoidance (Studi Empiris Pada Semua Sektor Yang Terdaftar Di Bursa Efek Indonesia Periode 2015–2017). Ringkasan Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta.
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Ringkasan Skripsi Maria M. 27780.pdf Download (1MB) |
Abstract
This research was aimed at knowing the effects of corporate governance towards tax avoidance. Corporate governance measured by the proportion of independent commissioners (INDP), frequency of audit committee meetings (FREQ), and audit quality (KAP), while tax avoidance measured by cash effective tax ratio (CETR). This research used data from all sectors that listed on the Indonesia Stock Exchange at 2015-2017. The method in this research was done by using Stuctural Equation Modelling (SEM), with Partial Least Square as the analysis tools, and WarpPLS 6.0 as the application. The result of this research indicate corporate governance which measured by proportion of independent commissioners and frequency of audit committee meetings was proven have a negative effect towards tax avoidance, whereas corporate governance which measured by audit quality, do not have an effect towards tax avoidance.
| Item Type: | Thesis (Ringkasan Skripsi) |
|---|---|
| Additional Information: | Tugas Akhir dapat dibaca di Perpustakaan dengan Call Number SAL p 6409/2019 |
| Uncontrolled Keywords: | corporate governance, tax avoidance, independent commissioners, audit committee, audit quality |
| Subjects: | AKUNTANSI > Pasar Modal |
| Divisions: | Program Sarjana > Ringkasan Skripsi Akuntansi |
| Depositing User: | Unnamed user with email webmaster@stieykpn.ac.id |
| Date Deposited: | 05 Sep 2024 02:21 |
| Last Modified: | 05 Sep 2024 02:21 |
| URI: | http://repositorybaru.stieykpn.ac.id/id/eprint/2563 |
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