PENGARUH PENGHINDARAN PAJAK, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL, TERHADAP LAMA WAKTU PENYAMPAIANLAPORAN KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BURSA EFEK INDONESIA TAHUN 2013-2015)
| Main Authors: | Marlena, Heni Septa, Eddy, Suranta |
|---|---|
| Format: | Proceeding PeerReviewed Archive |
| Bahasa: | eng |
| Terbitan: |
, 2017
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| Subjects: | |
| Online Access: |
http://repository.unib.ac.id/14415/1/PENGARUH%20PENGHINDARAN%20PAJAK%2C%20KEPEMILIKAN%20MANAJERIAL%20DAN%20KEPEMILIKAN%20INSTITUSIONAL%20TERHADAP%20LAMA%20WAKTU%20PENYAMPAIAN%20LAPORAN%20KEUANGAN%20PERUSAHAAN.pdf http://repository.unib.ac.id/14415/ |
Daftar Isi:
- This study aimed to present an empirical evidence effect of tax avoidance, managerial ownership and institutional ownership on the timeliness submit of financial statements. The sample in this research is a manufacturing company listed on the Indonesia Stock Exchange period 2013-2015. Data was analyzed using multiple linier regression using Eviews 9.0 program. Hypothesis testing result indicate that managerial ownership does not affect on the timeliness submit of financial statements. Tax avoidance and institutional ownership influence on the timeliness so the hyphotesis is accepted.