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

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. independent variables in this study are company Commissioners, profitability, leverage and company size. the intervening variable in this study is tax avoidance. dependent variable in this study is the timeliness of the submission of financial statements. 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. 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. How to Cite this Article Pubmed Style Hamilah Hamilah. Effect of Commissioners, Profitability, Leverage, and Size of the Company to Submission Timeliness of the Financial Statements Tax Avoidance as an Intervening Variable SRP. 2020; 11(1): 349-357. doi:10.5530/srp.2020.1.45 Web Style Hamilah Hamilah. Effect of Commissioners, Profitability, Leverage, and Size of the Company to Submission Timeliness of the Financial Statements Tax Avoidance as an Intervening Variable http://www.sysrevpharm.org/?mno=85299 [Access: March 29, 2021]. doi:10.5530/srp.2020.1.45 AMA (American Medical Association) Style Hamilah Hamilah. Effect of Commissioners, Profitability, Leverage, and Size of the Company to Submission Timeliness of the Financial Statements Tax Avoidance as an Intervening Variable SRP. 2020; 11(1): 349-357. doi:10.5530/srp.2020.1.45 Vancouver/ICMJE Style Hamilah Hamilah. Effect of Commissioners, Profitability, Leverage, and Size of the Company to Submission Timeliness of the Financial Statements Tax Avoidance as an Intervening Variable SRP. (2020), [cited March 29, 2021]; 11(1): 349-357. doi:10.5530/srp.2020.1.45 Harvard Style Hamilah Hamilah (2020) Effect of Commissioners, Profitability, Leverage, and Size of the Company to Submission Timeliness of the Financial Statements Tax Avoidance as an Intervening Variable SRP, 11 (1), 349-357. doi:10.5530/srp.2020.1.45 Turabian Style Hamilah Hamilah. 2020. 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, 11 (1), 349-357. doi:10.5530/srp.2020.1.45 Chicago Style Hamilah Hamilah. 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 11 (2020), 349-357. doi:10.5530/srp.2020.1.45 MLA (The Modern Language Association) Style Hamilah Hamilah. 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 11.1 (2020), 349-357. Print. doi:10.5530/srp.2020.1.45 APA (American Psychological Association) Style Hamilah Hamilah (2020) 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, 11 (1), 349-357. doi:10.5530/srp.2020.1.45