Michael, Michael (2024) PENGARUH PROFITABILITAS, LIKUIDITAS, DAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE, DIMODERASIKAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN BATUBARA TERDAFTAR DI BEI 2018-2022. Masters thesis, Magister Akuntansi.

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Abstract

Penelitian ini menganalisis pengaruh profitabilitas, likuiditas, dan komisaris independen terhadap
tax avoidance dengan CSR sebagai variabel mediasi. Metode yang digunakan adalah analisis
regresi linear berganda dengan Eviews 10. Hasil penelitian menunjukkan bahwa profitabilitas
(ROA), likuiditas (CR), dan komisaris independen berpengaruh negatif signifikan terhadap tax
avoidance (ETR). CSR tidak mempengaruhi hubungan antara ROA dan tax avoidance, maupun
antara CR dan tax avoidance. Namun, CSR memperlemah pengaruh komisaris independen
terhadap tax avoidance.
Kata kunci: Profitabilitas, Likuiditas, Komisaris Independen, Corporate Social
Responsibility, Penghindaran Pajak.

This study analyzes the impact of profitability, liquidity, and independent commissioners on tax
avoidance, with CSR as a mediating variable. The method used is multiple linear regression
analysis with Eviews 10. The results show that profitability (ROA), liquidity (CR), and independent
commissioners have a significant negative effect on tax avoidance (ETR). CSR does not affect the
relationship between ROA and tax avoidance, nor between CR and tax avoidance. However, CSR
weakens the effect of independent commissioners on tax avoidance.
Keywords: Profitability, Liquidity, Independent Commissioners, Corporate Social
Responsibility, Tax Avoidance.

Item Type: Thesis (Masters)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 25 Mar 2025 06:13
Last Modified: 25 Mar 2025 06:13
URI: https://repotest.untar.ac.id/id/eprint/46092

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