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Pengaruh Good Corporate Governance (GCG), Corporate Social Responsibility (CSR) dan Ukuran Perusahaan terhadap Tax Avoidance
Bibliografi
Author:
Ilyas, Wirawan B.
(Advisor);
Lamudia, Yeni Yarce
Topik:
Good Corporate Governance
;
Corporate Social Responsibility
;
Firm Size
;
Tax Avoidance
Bahasa:
(ID )
Penerbit:
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya
Tempat Terbit:
Jakarta
Tahun Terbit:
2019
Jenis:
Theses - Undergraduate Thesis
Fulltext:
Yeni Yarce Lamudia_Master Theses_2019.pdf
(2.94MB;
106 download
)
Abstract
This research aims to determine the effect of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR) and Firm Size on Tax Avoidance in the manufacture companies listed on the Indonesia Stock Exchange for the period 2015-2017. The data analysis method used is the path analysis method carried out with IBM SPSS Statistics version 25. The population in this research were 55 manufacture companies. The sampling method is purposive sampling and the sample of this research were 165 research samples. The method used on this research is descriptive statistical analysis, classical assumption test and regression. The results showed that GCG has positive effect to Tax Avoidance with a significance value below 5% and CSR and Firm Size has negative effect to Tax Avoidance with a significance value below 5%.
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