PENGARUH KARAKTER EKSEKUTIF DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE DI INDONESIA (Studi pada Perusahaan Manufaktur yang terdaftar di BEI periode tahun 2012-2014)

The purpose of this research is to examine the effect of executive characteristic and corporate governance toward tax avoidance in Indonesia at manufacture companies that listed in Bursa Efek Indonesia (BEI). Population in this research is manufacture companies that listed in BEI in period of 2012...

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Main Author: Sani Hardiyanti Ashari
Format: Skripsi S1
Language: Bahasa Indonesia
Published: AKT 16 UMY 081 2016
Subjects:
Online Access: http://library.umy.ac.id/katalog.php?opo=lihatDetilKatalog&id=66682
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spelling umylibrary-666822019-06-14T09:15:05ZPENGARUH KARAKTER EKSEKUTIF DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE DI INDONESIA (Studi pada Perusahaan Manufaktur yang terdaftar di BEI periode tahun 2012-2014)Sani Hardiyanti Ashariexecutive characteristic, institutional ownership, the proportion of commissioners, audit committee, quality audit, corporate governance, tax avoidanceThe purpose of this research is to examine the effect of executive characteristic and corporate governance toward tax avoidance in Indonesia at manufacture companies that listed in Bursa Efek Indonesia (BEI). Population in this research is manufacture companies that listed in BEI in period of 2012 through 2014. Sample is determined with purposive sampling method, for 45 companies. This research data is obtained from Indonesian Capital Market Directory (ICMD) and www.idx.co.id. Multiple linear regression method is used as data analyze method in this research. The result shows that executive characteristic variable have a negative and not significant effect toward tax avoidance in Indonesia. Meanwhile, corporate governance variable has a positive and significant effect toward tax avoidance in Indonesia. Keywords : executive characteristic, institutional ownership, the proportion of commissioners, audit committee, quality audit, corporate governance, tax avoidanceAKT 16 UMY 0812016Skripsi S159 HalSKR F E 081Bahasa Indonesiahttp://library.umy.ac.id/katalog.php?opo=lihatDetilKatalog&id=66682
institution Universitas Muhammadiyah Yogyakarta
collection Perpustakaan Yogyakarta
language Bahasa Indonesia
topic executive characteristic, institutional ownership, the proportion of commissioners, audit committee, quality audit, corporate governance, tax avoidance
spellingShingle executive characteristic, institutional ownership, the proportion of commissioners, audit committee, quality audit, corporate governance, tax avoidance
Sani Hardiyanti Ashari
PENGARUH KARAKTER EKSEKUTIF DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE DI INDONESIA (Studi pada Perusahaan Manufaktur yang terdaftar di BEI periode tahun 2012-2014)
description The purpose of this research is to examine the effect of executive characteristic and corporate governance toward tax avoidance in Indonesia at manufacture companies that listed in Bursa Efek Indonesia (BEI). Population in this research is manufacture companies that listed in BEI in period of 2012 through 2014. Sample is determined with purposive sampling method, for 45 companies. This research data is obtained from Indonesian Capital Market Directory (ICMD) and www.idx.co.id. Multiple linear regression method is used as data analyze method in this research. The result shows that executive characteristic variable have a negative and not significant effect toward tax avoidance in Indonesia. Meanwhile, corporate governance variable has a positive and significant effect toward tax avoidance in Indonesia. Keywords : executive characteristic, institutional ownership, the proportion of commissioners, audit committee, quality audit, corporate governance, tax avoidance
format Skripsi S1
author Sani Hardiyanti Ashari
author_sort Sani Hardiyanti Ashari
title PENGARUH KARAKTER EKSEKUTIF DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE DI INDONESIA (Studi pada Perusahaan Manufaktur yang terdaftar di BEI periode tahun 2012-2014)
title_short PENGARUH KARAKTER EKSEKUTIF DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE DI INDONESIA (Studi pada Perusahaan Manufaktur yang terdaftar di BEI periode tahun 2012-2014)
title_full PENGARUH KARAKTER EKSEKUTIF DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE DI INDONESIA (Studi pada Perusahaan Manufaktur yang terdaftar di BEI periode tahun 2012-2014)
title_fullStr PENGARUH KARAKTER EKSEKUTIF DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE DI INDONESIA (Studi pada Perusahaan Manufaktur yang terdaftar di BEI periode tahun 2012-2014)
title_full_unstemmed PENGARUH KARAKTER EKSEKUTIF DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE DI INDONESIA (Studi pada Perusahaan Manufaktur yang terdaftar di BEI periode tahun 2012-2014)
title_sort pengaruh karakter eksekutif dan corporate governance terhadap tax avoidance di indonesia (studi pada perusahaan manufaktur yang terdaftar di bei periode tahun 2012-2014)
physical 59 Hal
publisher AKT 16 UMY 081
publishDate 2016
url http://library.umy.ac.id/katalog.php?opo=lihatDetilKatalog&id=66682
isbn SKR F E 081
_version_ 1636319521825357824
score 14.79448