PENGARUH PENGHINDARAN PAJAK, PROFITABILITAS, LEVERAGE, DAN UKURAN KOMITE AUDIT TERHADAP SUSTAINABILITY REPORT (STUDI EMPIRIS PADA PERUSAHAAN LISTING DI BURSA EFEK INDONESIA PERIODE 2017-2020)

AGUSTINA, NIA and Meutia, Inten and Budiman, Anton Indra (2022) PENGARUH PENGHINDARAN PAJAK, PROFITABILITAS, LEVERAGE, DAN UKURAN KOMITE AUDIT TERHADAP SUSTAINABILITY REPORT (STUDI EMPIRIS PADA PERUSAHAAN LISTING DI BURSA EFEK INDONESIA PERIODE 2017-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

The study aims to examine the effect of tax avoidance, profitability, leverage, and audit committee size on sustainability report on companies that list on Indonesian Stock Exchange period 2017-2020. The population of this study is companies listed on the Indonesia Stock Exchange (IDX) period 2017- 2020. Based on the purposive sampling method, a sample of 140 companies was obtained with the data source in the form of the company's annual report and sustainability report. Data analysis using content analysis, processed by classical assumption test, and hypothesis testing using multiple linear regression method using SPSS 25.0 program. The results of this study show that tax avoidance, leverage, and audit committee size have no effect on sustainability report. On the other hand, Profitability have a effect on sustainability report.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Sustainability Report, Penghindaran Pajak, Profitabilitas, Leverage, Ukuran Komite Audit
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nia Agustina
Date Deposited:	14 Jul 2022 03:34
Last Modified:	14 Jul 2022 03:34
URI:	http://repository.unsri.ac.id/id/eprint/73878

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