Skripsi

PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI 2017-2021

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Penilaian

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This study aims to analyze the effect of good corporate governance proxied by institutional ownership, independent commissioners, audit committees and audit quality on tax avoidance in manufacturing companies in the consumer goods sector listed on the IDX 2017-2022. By using the purposive sampling method, 30 manufacturing companies in the consumer goods sector were obtained which could be used as research samples. This study used panel data regression and used Eviews as a means of data management. Based on the results of hypothesis testing, it was found that partially the variables of good corporate governance proxied by institutional ownership, independent commissioners and audit quality have no effect on tax avoidance. However, the variables of the audit committee have a positive effect on tax avoidance.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307000887	T86072	T860722023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T860722023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2022

Collation

xviii, 105 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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