PENGARUH KOMPETENSI EKSEKUTIF, UKURAN PERUSAHAAN, KOMISARIS INDEPENDEN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Manufaktur Terdaftar di BEI Tahun 2012-2014)
| Main Authors: | Merlythalia, Dy Retta; Fakultas Ekonomi dan Bisnis Universitas Airlangga, Lasmana, Mienati Somya; Fakultas Ekonomi dan Bisnis Universitas Airlangga |
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| Format: | Article application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Ilmiah Akuntansi dan Bisnis
, 2016
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| Subjects: | |
| Online Access: |
http://ojs.unud.ac.id/index.php/jiab/article/view/22604 |
Daftar Isi:
- The objective of this research is to test the effect of executive competency, firm size, independent commissioner,and institutional ownership on tax avoidance. The number of population in this research is 141 companieswhich are manufacturing companies listed in Indonesia Stock Exchange during 2012 until 2014. The samplingtechnique used in this research was purposive sampling method and the multiple linear regression analysisis used to analyze the data. 49 companies were chosen as sample.Based on the analysis has been conducted, this research concluded that: ( 1 ) executive competency has noeffect on tax avoidance ( 2 ) firm size has no effect on tax avoidance ( 3 ) independent commissioner has noeffect on tax avoidance while ( 4 ) institutional ownership affects tax avoidance