Jurnal Ilmu Manajemen dan akuntansi Terapan (JIMAT)
Vol 9 No 2 (2018): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)

PENGARUH PROPORSI KOMISARIS INDEPENDEN DAN KEBERADAAN KOMITE AUDIT TERHADAP TAX AVOIDANCE

Puput Pradasari (Unknown)
Nanik Ermawati (Unknown)

Article Info

Publish Date
25 Nov 2018

Abstract

The purpose of this research is to examine the influence of proportion of independent directors and the existence of an audit committee against tax avoidance. The population in this study is an industrial companies and real estate properties listed on the Indonesia Stock Exchange period of 2012-2016. The sample selection is conducted by using purposive sampling method, therefore as many as 173 of observation sample was obtained. Analysis technique to examine the hypotheses is multiple linier regressions. The result of this research shows proportion of independent directors have no significant on tax avoidance. The existence of an audit committee has positive significant influence on tax avoidance

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Journal Info
Jurnal Ilmu Manajemen dan akuntansi Terapan (JIMAT)
Website

Abbrev

jimat

Publisher

STIE Totalwin Semarang

Subject

Economics, Econometrics & Finance

Description

JIMAT : Jurnal Ilmu Manajemen dan Akuntansi Terapan dalam publikasi berada pada bidang : - Manajemen - Manajemen Keuangan - Perilaku Organisasi dan Menajemen Sumber Daya Manusia - Manajemen Pemasaran - Manajemen Teknologi dan Inovasi - Manajemen Hubungan Industri - Strategi Manajemen - Sistem ...