Rafida Nurrahma, . (2022) PENGARUH BOARD GENDER DIVERSITY, CORPORATE RISK, DAN AUDIT QUALITY TERHADAP TAX AVOIDANCE DENGAN INDEPENDENT BOARD OF COMMISSIONERS SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This quantitative research aims to determine the influence of board gender diversity, corporate risk, and audit quality on tax avoidance with independent board of commissioners as a moderation variable. Mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period were used as samples in this research. Secondary data was used in this research with a total of 160 data samples that collected by using purposive sampling method. The data analysis technique used multiple linear regression tests and moderated regression analysis through STATA version 16. The results of the test obtained that board gender diversity and audit quality did not affect tax avoidance, while corporate risk had a significant negative effect on tax avoidance. The independent board of commissioners cannot moderate the influence of the board gender diversity and audit quality on tax avoidance, meanwhile the independent board of commissioners moderates the effect of corporate risk on tax avoidance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No Panggil: 1810112193] [Pembimbing: Husnah Nur Laela Ermaya] [Penguji 1: Panubut Simorangkir] [Penguji 2: Ekawati Jati Wibawaningsih] |
| Uncontrolled Keywords: | Board Gender Diversity, Corporate Risk, Audit Quality, Independent Board Of Commissioners, Tax Avoidance |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Rafida Nurrahma |
| Date Deposited: | 27 Jul 2022 02:48 |
| Last Modified: | 27 Jul 2022 02:48 |
| URI: | http://repository.upnvj.ac.id/id/eprint/18974 |
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