| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Hardiyani, Nadila |
|
| dc.creator |
Sofianty, Diamonalisa |
|
| dc.creator |
Okataroza, Magnaz Lestira |
|
| dc.date |
2019-08-09 |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/18090 |
|
| dc.description |
Abstract. The purpose ofghthis research is toghinfluence theghnumber ofghaudit committees and the size of the company on the tax avoidance manufacturing companies which are listed on the Indonesian Stock Exchange. The measurement of the research is the total audit committee, Ln total assets, and ETR. The data used is secondary data. The research method is descriptive verification with a quantitative approach. The study used 8 companies as a population with period 5 namely from 2012-2016 and the sample consisted of 40 companies. The sample is determined using the purposive sampling method. Hypothesis testing is done by using multiple regresis linear analysis. The results of the research show that together the number of audit committees negatively influences tax avoidance and firm size has a positive effect on tax avoidance.Keywords: Audit Committee, Company Size, Tax Avoidance Abstrak. Tujuan dari penelitian ini yaitu mengenai pengaruh jumlah komite audit dan ukuran perusahaan terhadap tax avoidance perusahaan manufaktur sub sektor makanan minumam yang terdaftar di BEI. Pengukuran penelitian yaitu total komite audit, Ln total asset, dan ETR. Data yang digunakan adalah data sekunder. Metode penelitian yaitu verifikatif deskriptif dengan pendekatan kuantitatif. Penelitian menggunakan 8 perusahaan sebagai populasi dengan periode 5 yakni dari 2012-2016 dan sampel terdiri dari 40 perusahaan. Sampel ditentukan menggunakanghmetode purposiveghsampling. Pengujian hipotesisghdilakukan denganghmenggunakan analisis linear regresis berganda. Hasil penelitianghmenunjukkan secara bersama jumlah komiteghaudit berpengaruh negativeghterhadap taxghavoidance dan ukuranghperusahaan berpengaruhghpositif terhadap taxghavoidance.Kata Kunci : Komite Audit, Ukuran Perusahaan, Tax Avoidance |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/18090/pdf |
|
| dc.rights |
Copyright (c) 2019 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 5, No 2, Prosiding Akuntansi (Agustus, 2019); 292-295 |
|
| dc.source |
Prosiding Akuntansi; Vol 5, No 2, Prosiding Akuntansi (Agustus, 2019); 292-295 |
|
| dc.source |
2460-6561 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Komite Audit, Ukuran Perusahaan, Tax Avoidance |
|
| dc.title |
Pengaruh Jumlah Komite Audit dan Ukuran Perusahaan terhadap Tax Avoidance |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kuantitatif |
|