Pengaruh Tax Avoidance Dan Board Diversity Terhadap Kinerja Perusahaan Dalam Perspektif Corporate Governance
| dc.contributor.advisor | Kartikaningdyah, Ely | |
| dc.contributor.author | Putri, Resty Natalia | |
| dc.date.accessioned | 2022-10-20T08:03:41Z | |
| dc.date.available | 2022-10-20T08:03:41Z | |
| dc.date.issued | 2015-08-27 | |
| dc.description.abstract | The purpose of this research is to analyze the impact of tax avoidance and board diversity on corporate performance in the perspective of corporate governance. The research was conducted for non-financial firms listed on the Indonesia Stock Exchange period 2010 to 2013. In this research, tax avoidance is measured by Cash Effective Tax Rate (CETR), board diversity is measured by 3 proxies, i.e. age, educational background and tenure of the board of directors, and the performance of the company is measured by the Tobins Q ratio. Analysis of panel data with fixed effects model was used to analyze the influence of independent variables and the dependent variable. The results of this study indicate that the tax avoidance negatively affects the corporate performance and board diversity not affects the corporate performance. | en_US |
| dc.description.abstrak | Penelitian ini bertujuan menguji pengaruh tax avoidance dan board diversity terhadap kinerja perusahaan dalam perspektif corporate governance. Penelitian ini menggunakan sampel perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia periode 2010-2013. Dalam penelitian ini, tax avoidance diukur dengan Cash Effective Tax Rate (CETR), board diversity diukur dengan 3 proxy yaitu usia dewan direksi, latar belakang pendidikan dewan direksi dan masa jabatan dewan direksi, serta kinerja perusahaan diukur dengan rasio Tobins Q. Analisis data panel dengan fixed effect model digunakan untuk menganalisis pengaruh variabel bebas dan variabel terikat. Hasil dari penelitian ini menunjukkan bahwa tax avoidance berpengaruh negatif terhadap kinerja, sedangkan board diversity tidak berpengaruh terhadap kinerja perusahaan. | en_US |
| dc.identifier.uri | https://repository.polibatam.ac.id/xmlui/handle/123456789/272 | |
| dc.language.iso | id | en_US |
| dc.publisher | Politeknik Negeri Batam | en_US |
| dc.subject | Manajemen Bisnis | en_US |
| dc.subject | Akuntansi Manajerial | en_US |
| dc.subject | Tax Avoidance | en_US |
| dc.subject | Tax | en_US |
| dc.subject | Corporate Governance | en_US |
| dc.title | Pengaruh Tax Avoidance Dan Board Diversity Terhadap Kinerja Perusahaan Dalam Perspektif Corporate Governance | en_US |
| dc.type | Thesis | en_US |