Pragati, Devia Putri (2025) PENGARUH KUALITAS AUDIT, KOMITE AUDIT, KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP PENGHINDARAN PAJAK (PADA PERUSAHAAN SEKTOR PERTAMBANGAN). Skripsi thesis, Universitas BPD.
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Abstract
This study aims to analyze the effect of audit quality, audit committee, independent commissioners, institutional ownership, and managerial ownership on tax avoidance in mining sector companies. The research employs a quantitative method using secondary data obtained from company annual reports. The study population consists of 63 companies listed on the Indonesia Stock Exchange during 2021–2023. A total of 108 samples were selected using purposive sampling. The data analysis techniques used in this study include descriptive statistics, classical assumption tests, and multiple linear regression analysis with SPSS version 27. The results indicate that audit quality has a significant positive effect on tax avoidance, the audit committee has no effect on tax avoidance, independent commissioners have no effect on tax avoidance, institutional ownership has a significant negative effect on tax avoidance, and managerial ownership has no effect on tax avoidance. Keywords: Audit Quality, Audit Committee, Independent Commissioners, Institutional Ownership, Managerial Ownership, Tax Avoidance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | Penelitian ini bertujuan untuk menganalisis pengaruh kualitas audit, komite audit, komisaris independen, kepemilikan institusional dan kepemilikan manajerial terhadap penghindaran pajak pada perusahaan sektor pertambangan. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan perusahaan. Jumlah populasi pada penelitian ini adalah 63 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2021-2023. Sampel penelitian ini sebanyak 108 perusahaan yang diperoleh melalui metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif, uji asumsi klasik dan analisis regresi linier berganda engan program SPSS versi 27. Hasil penelitian menunjukkan bahwa kualitas audit berpengaruh positif signifikan terhadap penghindaran pajak, komite audit tidak berpengaruh terhadap penghindaran pajak, komisaris independen tidak berpengaruh terhadap penghindaran pajak, kepemilikan institusional berpengaruh negatif signifikan terhadap penghindaran pajak, dan kepemilikan manajerial tidak berpengaruh terhadap penghindaran pajak. Kata kunci: Kualitas Audit, Komite Audit, Komisaris Independen, Kepemilikan Institusional, Kepemilikan Manajerial |
| Uncontrolled Keywords: | Audit Quality, Audit Committee, Independent Commissioners, Institutional Ownership, Managerial Ownership, Tax Avoidance |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance H Social Sciences > HQ The family. Marriage. Woman |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 20 Oct 2025 04:48 |
| Last Modified: | 20 Oct 2025 04:48 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/2956 |
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