Tujuan dari penelitian ini adalah untuk menguji bagaimana Pengaruh Dewan Direksi Independen, Kepemilikan Manajemen dan Komite Audit, terhadap Penghidaran Pajak pada Perusahaan Industri metal dan sejenisnya yang terdaftar di Bursa Efek Indonesia tahun 2012-2016. Pengukuran Tax Avoidance menggunakan CETR. Sampel yang digunakan dalam penelitian ini sebanyak 45 sampel yang terdiri dari Sembilan perusahaan selama 5 tahun. Jenis penelitian yang mengunakan metode kuantitatif meupakan adalah dengan menggunakan pendekatan non random sampling. Teknis analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan Proporsi Dewan Komisaris berpengaruh terhadap penghindaran pajak (tax avoidance) dengan nilai signifikannya sebesar 0,033 < 0,050). Hasil penelitian ini menyimpulkan bahwa H1 yang diajukan dalam penelitian diterima dan terbukti, Komite Audit berpengaruh terhadap penghindaran pajak (tax avoidance) dengan nilai signifikannya sebesar 0,018 < 0,050) dan Kepemilikan Manajemen tidak berpengaruh terhadap penghindaran pajak (tax avoidance) dengan nilai signifikannya sebesar 0,149 > 0,050).
Earnings Management is the action of a manager by presenting reports that increase or decrease profit for the current period of the business unit for which is responsible, without causing an increase or decrease in the unit's long-term economic profitability. The purpose of this study was to examine the effect of information asymmetry, Company Size and Management ownership of Earnings Management in various industry sector companies listed on the Indonesia Stock Exchange 2017-2019. The sample used in this study consisted of 93 samples of various industrial, basic and chemical sector companies listed on the Indonesia Stock Exchange during the 2017- 2019 periods. The sample was selected using purposive sampling method. Earnings management is proxied by Discretionary Accrual using the Modified Jones Model. The data analysis method used in this research is multiple linear regression analysis. The results showed that information asymmetry has an effect on earnings management, firm size has no effect on earnings management, and management ownership has no effect on earnings management. The results of this study also prove that simultaneously information asymmetry, firm size and managerial ownership have an effect on earnings management
This study is to examine the factors that influence audit delay with the moderating variable of public accounting firm reputation in companies listed on the Indonesia Stock Exchange. Data observations were carried out on food and beverage sub-sector companies with financial reports from 2015-2018. The number of sample data is 36 sample data. The data sampling technique used purposive sampling technique. Statistical test using is multiple linear regressions with statistical software STATA. Statistical results show that Audit Tenure has no significant effect on Audit Delay with KAP as a moderating variable with a significance value of 0.724> 0.05, Leverage has no significant effect on Audit Delay with KAP as a moderating variable with a significance value of 0.203> 0.05 and Profitability has a significant effect. on Audit Delay with KAP as a moderating variable with a significance value of 0.015 <0.05.
The purpose of this study was to examine the effect of capital intensity, sales growth, leverage on tax avoidance and profitability as a moderator. Tax Avoidance in this study was measured using the cash effective tax rate (CETR) approach and leverage was measured using the debt to equity ratio (DER). Profitability as a moderating variable is measured using return on assets (ROA). The research sample uses food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The research method used is a purposive sampling approach. The number of companies used in this study were 11 companies with a research period span of five years, so the number of samples used in this study was 55 samples. The model in this study uses multiple linear regression. The results of the study prove that the variables of capital intensity and sales growth have an effect on tax avoidance. On the other hand, leverage proxies with DER has no effect on tax avoidance. The results of this study can also prove that profitability is proxyed by return on assets to moderate the effect of leverage on tax avoidance. On the other hand, profitability as proxied by return on assets cannot moderate the effect of capital intensity and sales growth on tax avoidance.
Penelitian ini bertujuan untuk menguji pengaruh komisaris independen, leverage, dan profitabilitas terhadap tax avoidance. Variabel independen yang digunakan adalah komisaris independen, leverage, dan profitabilitas. Sedangkan variabel dependen yang digunakan adalah tax avoidance yang diukur menggunakan Cash Effective Tax Rate (CETR). Populasi dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Penentuan sampel penelitian ini menggunakan metode purposive sampling dan setelah pengurangan dengan beberapa kriteria memperoleh sampel sebanyak 9 perusahaan sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda dan diolah dengan menggunakan program SPSS versi 21. Berdasarkan Hasil Penelitian menunjukkan bahwa variabel komisaris independen tidak berpengaruh terhadap tax avoidance, leverage tidak berpengaruh terhadap tax avoidance, profitabilitas berpengaruh terhadap tax avoidance, dan komisaris independen, leverage, dan profitabilitas secara simultan berpengaruh terhadap tax avoidance.
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