Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance
This research aims to examine the effect of executive competency, the firm size, the independent commissioner and the institutional ownership towards tax avoidance. The number of population in this research is 141 manufacturing companies which are listed in Indonesia Stock Exchange during 2012 to201...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Udayana
2017-03-01
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| Series: | Jurnal Ilmiah Akuntansi dan Bisnis |
| Subjects: | |
| Online Access: | https://ojs.unud.ac.id/index.php/jiab/article/view/28339 |
| _version_ | 1828806423567400960 |
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| author | Retta Merslythalia Mienati Somya Lasmana |
| author_facet | Retta Merslythalia Mienati Somya Lasmana |
| author_sort | Retta Merslythalia |
| collection | DOAJ |
| description | This research aims to examine the effect of executive competency, the firm size, the independent commissioner and the institutional ownership towards tax avoidance. The number of population in this research is 141 manufacturing companies which are listed in Indonesia Stock Exchange during 2012 to2014. This research uses purposive sampling technique. The multiple linear regression analysis is used to analyze the data. There are 49 companies used as the samples of this study. Based on the conducted data analysis on this research, it concludes that:( 1 ) the executive competence has no effects on tax avoidance ( 2 ) the firm size has no effects on tax avoidance ( 3 ) the independent commissioner has no effects on tax avoidance while ( 4 )the institutional ownership affects tax avoidance. |
| first_indexed | 2024-12-12T08:09:33Z |
| format | Article |
| id | doaj.art-bcd2f514339642cca8516ec297e35956 |
| institution | Directory Open Access Journal |
| issn | 2302-514X 2303-1018 |
| language | English |
| last_indexed | 2024-12-12T08:09:33Z |
| publishDate | 2017-03-01 |
| publisher | Universitas Udayana |
| record_format | Article |
| series | Jurnal Ilmiah Akuntansi dan Bisnis |
| spelling | doaj.art-bcd2f514339642cca8516ec297e359562022-12-22T00:31:51ZengUniversitas UdayanaJurnal Ilmiah Akuntansi dan Bisnis2302-514X2303-10182017-03-0111712410.24843/JIAB.2016.v11.i02.p0728339Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax AvoidanceRetta Merslythalia0Mienati Somya Lasmana1Universitas AirlanggaUniversitas AirlanggaThis research aims to examine the effect of executive competency, the firm size, the independent commissioner and the institutional ownership towards tax avoidance. The number of population in this research is 141 manufacturing companies which are listed in Indonesia Stock Exchange during 2012 to2014. This research uses purposive sampling technique. The multiple linear regression analysis is used to analyze the data. There are 49 companies used as the samples of this study. Based on the conducted data analysis on this research, it concludes that:( 1 ) the executive competence has no effects on tax avoidance ( 2 ) the firm size has no effects on tax avoidance ( 3 ) the independent commissioner has no effects on tax avoidance while ( 4 )the institutional ownership affects tax avoidance.https://ojs.unud.ac.id/index.php/jiab/article/view/28339executive competence, firm size , independent commissioner , ownership of institutional , tax avoidance |
| spellingShingle | Retta Merslythalia Mienati Somya Lasmana Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance Jurnal Ilmiah Akuntansi dan Bisnis executive competence, firm size , independent commissioner , ownership of institutional , tax avoidance |
| title | Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance |
| title_full | Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance |
| title_fullStr | Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance |
| title_full_unstemmed | Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance |
| title_short | Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance |
| title_sort | pengaruh kompetensi eksekutif ukuran perusahaan komisaris independen dan kepemilikan institusional terhadap tax avoidance |
| topic | executive competence, firm size , independent commissioner , ownership of institutional , tax avoidance |
| url | https://ojs.unud.ac.id/index.php/jiab/article/view/28339 |
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