PENGARUH KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011 – 2014.

FIANDRI, Khairul Adhi and MUID, Dul (2017) PENGARUH KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011 – 2014. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to examine the factors that affect the company's tax evasion or tax avoidance. Factors tested were institutional ownership, firm size and financial performance as a mediating variable. The population in this study were taken from a manufacturing company in the Indonesia Stock Exchange (BEI) in the period 2011-2014 with a total sample of 88 companies. The sampling method used is purposive sampling method. The data used in this research is secondary data obtained from the Indonesian Capital Market Directory (ICMD) and annual financial statements. This study using multiple linear regression technique The results of the analysis that institutional ownership and firm size affect the mediation variable is the performance of the company. Institutional ownership, company size and financial performance have an impact against tax avoidance.

Item Type:Thesis (Undergraduate)
Additional Information:institutional ownership, company size, financial performance, tax avoidance.
Uncontrolled Keywords:institutional ownership, company size, financial performance, tax avoidance.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:53270
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:26 Apr 2017 10:31
Last Modified:26 Apr 2017 10:31

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