CD Skripsi
Pengaruh Konservatisme Akuntansi, Sales Growth, Gender Diversity Dan Karakteristik Eksekutif Dewan Pada Tax Avoidance (Studi Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bei Tahun 2016 - 2019)
ABSTRACT
This study aims to examine the effect of accounting conservatism, sales growth, gender diversity and executive characteristic on tax avoidance.
This population of this study is Mining Company listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. The research sample was selected using the purposive sampling method. The sample selected in this study was 15 companies and selected based on predetermined criteria. The data analysis method used is multiple linear regression.
The result of the study show that accounting conservatism has effect on tax avoidance. Meanwhile, sales growth, gender diversity and executive characteristic don’t have effect on tax avoidance.
Key words: conservatism, sales growth, gender diversity and executive characteristic on tax avoidance
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