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...
Main Author: | Sani Hardiyanti Ashari |
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Format: | Skripsi S1 |
Language: | Bahasa Indonesia |
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AKT 16 UMY 081
2016
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http://library.umy.ac.id/katalog.php?opo=lihatDetilKatalog&id=66682 |
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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 |