PENGARUH PENGHINDARAN PAJAK, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN PROFITABILITAS TERHADAP LAMA WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2015 - 2017)

FERDIANSYAH, DANNY (2019) PENGARUH PENGHINDARAN PAJAK, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN PROFITABILITAS TERHADAP LAMA WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2015 - 2017). Skripsi thesis, IIB DARMAJAYA.

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Abstract

EFFECTS OF TAX AVOIDANCE, MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP AND PROFITABILITY ON THE TIMELINES OF COMPANY FINANCIAL STATEMENTS SUBMISSION (An Empirical Study in Manufacturing Companies in the Indonesia Stock Exchange for the Period 2015-2017) By: DANNY FERDIANSYAH ABSTRACT The objective of the study was to obtain the empirical evidence about the effects of tax avoidance, managerial ownership, institutional ownership and profitability on the timelines of the company financial statements submission. The independent variables of this study were tax avoidance, managerial ownership, institutional ownership, and profitability, while the dependent variable was the timeline of the the company financial statements submission. The sample used in this study was the manufacturing companies listed on the Indonesia Stock Exchange for the period of 2015-2017. The sampling technique was determined by using the purposive sampling method, while the analytical method used was the multiple linear regressions with SPSS Version 22. The results of this study showed that the tax avoidance and the profitability affected the timeline the company financial statements submission, while the managerial ownership and the institutional ownership did not have any effects on the timeline of the company financial statements submission. Keywords: Tax Avoidance, Managerial Ownership, Institutional Ownership and Profitability

Item Type: Thesis (Skripsi)
Subjects: 600 Teknologi - Ilmu terapan > 650 Manajemen
Divisions: Skripsi/TA & PKPM/KP - Fakultas Ekonomi Bisnis > Prodi Akuntansi
Depositing User: editor 1
Date Deposited: 14 Oct 2020 01:50
Last Modified: 14 Oct 2020 01:50
URI: http://repo.darmajaya.ac.id/id/eprint/2027

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