PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), KOMITE AUDIT, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE DENGAN DIREKTUR WANITA SEBAGAI VARIABEL MODERASI

Aprilia Nur A'ini, . (2024) PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), KOMITE AUDIT, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE DENGAN DIREKTUR WANITA SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study which aims to determine the influence of corporate social responsibility, audit committee, and institutional ownership on tax avoidance and is moderated by female directors. The control variables in this research are sales growth and leverage. The population in this study was 250 manufacturing companies listed on the Indonesia Stock Exchange with a research period of 2019 to 2022. The sample selection used purposive sampling, namely determining samples based on predetermined criteria, so that a total sample of 52 company samples was obtained with a total of 208 observations. carry out elimination. The hypothesis test used in this research is multiple linear regression using STATA 14. The test results show that (1) CSR does not have a significant influence on tax avoidance, (2 Audit committees not have a significant influence on tax avoidance, (3) institutional ownership does not have a significant influence on tax avoidance, (4) women directors cannot moderate the relationship between CSR and tax avoidance, (5) women directors cannot moderate the relationship between audit committee and tax avoidance, (6) women directors cannot moderate the relationship between ownership institutional and tax avoidance.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112025) [Pembimbing: Ranti Nugraheni] [Penguji 1: Panubut Simorangkir] [Penguji 2: Wisnu Julianto]
Uncontrolled Keywords: Tax Avoidance, Corporate Social Responsibility, Audit Committee, Institutional Ownership, and Women Directors
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Aprilia Nur A'ini
Date Deposited: 20 Mar 2024 11:24
Last Modified: 20 Mar 2024 11:24
URI: http://repository.upnvj.ac.id/id/eprint/28045

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