Lievia, Vionna (2018) Pengaruh agresivitas pajak terhadap audit report lag – struktur kepemilikan dan komite audit sebagai pemoderasi. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris mengenai bagaimana pengaruh agresivitas pajak terhadap audit report lag, serta pengaruh moderasi mekanisme tata kelola terhadap hubungan agresivitas pajak dengan audit report lag. Populasi pada penelitian ini merupakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2012 – 2017. Jumlah sampel pada penelitian ini terdiri dari 144 perusahaan manufaktur per tahun, sehingga jumlah observasi selama enam tahun adalah sebanyak 594 tahun perusahaan. Metode pengujian dalam penelitian ini adalah regresi linear berganda menggunakan alat uji statistik yaitu STATA 12.0. Berdasarkan penelitian yang dilakukan diperoleh bukti bahwa agresivitas pajak memberikan hubungan positif terhadap audit report lag. Studi ini juga menemukan sebagian bukti bahwa mekanisme tata kelola perusahaan yang diukur menggunakan struktur kepemilikan dan kompetensi komite audit memperlemah hubungan positif agresivitas pajak dengan audit report lag. / This research aims to prove empirically the effect of tax aggressiveness on audit report lag, and the effect of mechanism of corporate governance towards the effect of tax aggressiveness and audit report lag. The populations in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2012 – 2017. The number of samples in this study consisted of 144 manufacturing companies per years, so the number of observations for six years is 594 years firms. Data analysis method used is multiple regression analysis using a statistical test tool STATA 12.0. The result showed that tax aggressiveness had significant positive effect towards audit report lag This study also found some evidence that the mechanism of corporate governance measured using the ownership structure and competence of audit committees weakened the positive relationship of tax aggressiveness with audit report lag.
Item Type: | Thesis (Bachelor) | ||||||||
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Additional Information: | SK 12-15 LIE p 2018; 31001000246174 | ||||||||
Uncontrolled Keywords: | aggressiveness; audit report lag; mechanism of corporate governance. | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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Depositing User: | Samuel Noya | ||||||||
Date Deposited: | 01 Dec 2021 08:10 | ||||||||
Last Modified: | 12 Jan 2024 06:09 | ||||||||
URI: | http://repository.uph.edu/id/eprint/43607 |
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