Detail Karya Ilmiah

  • PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN KUALITAS AUDITOR EKSTERNAL TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Pada BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014)
    Penulis : NOVI ANGGRAINI
    Dosen Pembimbing I : Dr.Prasetyono, SE., MSi
    Dosen Pembimbing II :Nurul Kompyurini, SE., MAk., Ak., CA
    Abstraksi

    Penelitian ini bertujuan untuk menguji pengaruh Struktur Corporate Governance yang terdiri dari: Komisaris Independen, Komite Audit dan Investor Institusional serta Kualitas Auditor Eksternal terhadap Effective Tax Rate. Variabel kontrol dalam penelitian ini adalah size, leverage, return on assets dan capital intencity ratio. Penelitian ini merupakan penelitian kuantitatif dengan teknik purposive sampling dalam pengumpulan data. Data diperoleh dari data sekunder laporan keuangan perusahaan BUMN yang telah terdaftar di Bursa Efek Indonesia selama periode tahun 2010 hingga tahun 2014. Analisis dilakukan dengan regresi berganda menggunakan program SPSS versi 21. Hasil pengujian hipotesis menunjukkan bahwa: (1) Komisaris independen berpengaruh signifikan terhadap effective tax rate, (2) Komite audit tidak berpengaruh signifikan terhadap effective tax rate, (3) Investor institusional tidak berpengaruh signifikan terhadap effective tax rate, (4) Kualitas auditor eksternal tidak berpengaruh signifikan terhadap effective tax rate. Kata Kunci: Effective tax rate, corporate governance, kualitas auditor eksternal, Perusahaan Pemerintah.

    Abstraction

    The aim of this research to examine the affect to Corporate Governance Structure consisting of Independen Commissioner, Audit Committee and the Institutional Shareholders and Quality of the External Auditor on the Effective Tax Rate. Control variable this research are size, leverage, return on assets and capital intencity ratio. This research is an empirical research with the purpose of sampling techniques in data collection. Secondary data obtained from financial statements that have been privatized government enterprises and listing on the Stock Exchange during the year 2010 to the year 2014. Multiple regression analysis was conducted using SPSS version 21. The test result showed that: (1) The proportion of independent commissioners show any significant effects on effective tax rate, (2) The size of audit committee don’t show any significant effects on effective tax rate, (3) Insitutional shareholders don’t show any significant effects on effective tax rate, (4) Quality of the External Auditor don’t show any significant effects on effective tax rate. Keywords: effective tax rate, corporate governance, quality of the external auditor, government companies.

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