Review The Effect of Commissioners, Profitability, Leverage, and Size of the Company to Submission Timeliness of the Financial Statements Tax Avoidance as an Intervening Variable

HAMILAH, Hamilah (2020) Review The Effect of Commissioners, Profitability, Leverage, and Size of the Company to Submission Timeliness of the Financial Statements Tax Avoidance as an Intervening Variable. Systematic Reviews In Pharmacy.

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Abstract

This study aims to obtain empirical evidence about the influence of company Commissioners, profitability, leverage and company size with tax avoidance as an intervening variable in pharmaceutical companies in Indonesia. The independent variables in this study are company Commissioners, profitability, leverage and company size. the intervening variable in this study is tax avoidance. The dependent variable in this study is the timeliness of the submission of financial statements. The population in this study is pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018 with a total of 53 companies. Data collected by purposive sampling method so that the total sample of 53 companies and 205 of data on company financial statements are determined as an observation. The results of this study indicate that company Commissioners, profitability and leverage have a significant effect on tax avoidance, while company size has no significant effect on tax avoidance. Company commissioner, profitability, leverage, company size, and tax avoidance have no significant effect on the timeliness of financial statement submission. So, it can be concluded that the variable tax avoidance is not a mediator among the variables of the company commissioner, profitability, leverage, company size with the timeliness of financial statement submission variables. Keywords: Submission Timeliness of Financial Statements, Tax Avoidance, Company Commissioner, Profitability, Leverage and Company Size.

Item Type:	Other
Subjects:	H Social Sciences > HB Economic Theory
Depositing User:	Hamilah Mila Tiyan
Date Deposited:	29 Jan 2021 11:11
Last Modified:	29 Jan 2021 11:11
URI:	http://repository.stie-yai.ac.id/id/eprint/321

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