Pengaruh Financial Distress, Good Corporate Governance, Corporate Social Responsibility, dan Konservatisme Akuntansi Terhadap Tax Avoidance (Studi Empiris Perusahaan Perbankan di BEI Periode 2017-2019)

Permatasari, Maria Regina Leony (2021) Pengaruh Financial Distress, Good Corporate Governance, Corporate Social Responsibility, dan Konservatisme Akuntansi Terhadap Tax Avoidance (Studi Empiris Perusahaan Perbankan di BEI Periode 2017-2019). Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

This research aims to analyze the influences of financial distress, good corporate governance, corporate social responsibility, and accounting conservatism on tax avoidance. Financial distress is measured by Altman Z-Score modification. Corporate social responsibility measured by the proxy of Corporate Social Responsibility Index (CSRI) based on the indicator of Global Reporting Initiative (GRI), and tax avoidance measured using Effective Tax Rate (ETR). The population in this research are banking companies listed in the Indonesia Stock Exchange in 2017-2019, which are 43 companies. The research sample amounted to 30 companies with 90 observational data obtained by purposive sampling method. Data analysis was performed using multiple linear regression analysis. The results of the research showed that financial distress and accounting conservatism do not have a negative effect on tax avoidance. Independent board of commissioners dan audit committee do not have a positive effect on tax avoidance. Meanwhile, institutional ownership has a positive effect on tax avoidance and corporate social responsibility has a negative effect on tax avoidance.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number PER P 7233/2021
Uncontrolled Keywords: financial distress, intitutional ownership, independent board of commissioners, audit committee, corporate social responsibility, accounting aconservatism, tax avoidance.
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 12 Apr 2022 02:57
Last Modified: 19 Apr 2022 05:59
URI: http://repository.stieykpn.ac.id/id/eprint/1637

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