SHEYLA ALFI AGUSTININGSIH (2017) PENGARUH KARAKTER EKSEKUTIF, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING. S1 thesis, Universitas Muhammadiyah Yogyakarta.

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Official URL: http://repository.umy.ac.id/handle/123456789/17118

Abstract

This research aim is to test and get empirical evidence about the influence of the executive characteristic, size firm and profitability towards tax avoidance with leverage as intervening variable at the mine companies listed in Indonesian Stock Exchange. The population in this study is all mine companies listed in Indonesian Stock Exchange during 2012-2016. The sample was determined by purposive sampling method, in order to obtain a total sample of 14 companies with criteria as follows: they were listed in Indonesian Stock Exchange during period of 2012- 2016, they published audited financial report for public during the period of 2012-2016, and they made profit during the period of 2012-2016. Data was processed using path analysis and the result shows that the executive characteristic, size firm and profitability does not affect on tax avoidance with leverage as the intervening variable. The result of this can be used for the firm to avoid the tax avoidance practic, for the investors to assess the tax avoidance before they made a decision, and also for the policy makers to detect the tax avoidance.

Dosen Pembimbing: UNSPECIFIED | UNSPECIFIED
Item Type: Thesis (S1)
Uncontrolled Keywords: TAX AVOIDANCE, MINE COMPANIES, CHARACTERISTICS OF EXECUTIVE, FIRM SIZE, PROFITABILITY, LEVERAGE TAX AVOIDANCE, PERUSAHAAN PERTAMBANGAN, KARAKTER EKSEKUTIF, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Unnamed user with email Admin Perpustakaan5
Last Modified: 09 Oct 2025 02:22
URI: https://etd.umy.ac.id/id/eprint/57774

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