PENGARUH PROFITABILITAS, LEVERAGE, KOMISARIS INDEPENDEN DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PRAKTIK PENGHINDARAN PAJAKPADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2012-2016

Rifatin, Fauziyah (2018) PENGARUH PROFITABILITAS, LEVERAGE, KOMISARIS INDEPENDEN DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PRAKTIK PENGHINDARAN PAJAKPADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2012-2016. Skripsi thesis, Universitas Wahid Hasyim Semarang.

Preview	Text COVER.pdf Download (641kB) | Preview
Preview	Text BAB I.pdf Download (373kB) | Preview
	Text BAB II.pdf Restricted to Registered users only Download (376kB)
	Text BAB III.pdf Restricted to Registered users only Download (258kB)
	Text BAB IV.pdf Restricted to Registered users only Download (243kB)
Preview	Text BAB V.pdf Download (89kB) | Preview
Preview	Text DAFTAR PUSTAKA.pdf Download (256kB) | Preview

Abstract

The purpose of this study is to analyze the effect of profitability, firm size, leverage and liquidity to audit delay at manufacturing companies listed in Indonesia Stock Exchange Period Year 2011-2015. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in the period 2011-2015. The sample in this study as many as 58 companies. Sampling technique using purposive sampling. The sample criteria in this study are (1) The company has published the financial statements have been audited during the period of 2011-2015. (2) The Company has a positive profit during the study period. (3) The Company uses rupiah currency. (4) Have the necessary data to support the research, such as auditor reporting date, total company asset, total corporate debt, total equity and net income of the company, and auditor information used by the company. Analyzer used is multiple linear regression. The results of the analysis can be concluded that: profitability does not affect audit delay. There is a significant negative effect between company size on audit delay. Total debt has no effect on audit delay. Liquidity has no effect on audit delay.

Actions (login required)

View Item