Risca Pradita, . (2025) PENGARUH CEO OVERCONFIDENCE DAN INVESTMENT OPPORTUNITY SETS TERHADAP PENGHINDARAN PAJAK DENGAN BOARD GENDER DIVERSITY SEBAGAI PEMODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
The purpose of this study is to determine the effect of CEO overconfidence and investment opportunity sets on tax avoidance, as well as the role of board gender diversity in moderating the relationship between CEO overconfidence and investment opportunity sets on tax avoidance. By using energy sector companies listed on the Indonesia Stock Exchange for the period 2019-2023 as the object under study. A total of 110 companies as research samples were selected through purposive sampling method. This research is quantitative in nature using panel data as a regression model. Data analysis consists of descriptive statistical tests, regression model selection tests, classical assumption tests, and hypothesis testing conducted through STATA 17 software with a significance level of 5% (0.05). The results showed that (1) CEO overconfidence has no effect on tax avoidance, (2) investment opportunity sets have no significant effect on tax avoidance, (3) board gender diversity cannot moderate the effect of CEO overconfidence on tax avoidance, and (4) board gender diversity can strengthen the effect of investment opportunity sets on tax avoidance. Keywords: tax avoidance, CEO overconfidence, investment opportunity sets, board gender diversity, energy sector
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2110112108] [Pembimbing: Ekawati Jati Wibawaningsih] [Ketua Penguji: Suparna Wijaya] [Penguji 1: Shinta Widyastuti] |
| Uncontrolled Keywords: | Tax Avoidance, CEO Overconfidence, Investment Opportunity Sets, Board Gender Diversity, Energy Sector |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | RISCA PRADITA |
| Date Deposited: | 28 Feb 2025 02:49 |
| Last Modified: | 28 Feb 2025 02:49 |
| URI: | http://repository.upnvj.ac.id/id/eprint/34985 |
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