Image of Pengaruh Diversitas Gender Dewan Direksi, Kompensasi Eksekutif, Dan Kepemilikan Manajerial Terhadap Penghindaran Pajak (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Consumer Non-Cyclicals Yang Terdaftar Di Bei Periode 2018- 2022)
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Pengaruh Diversitas Gender Dewan Direksi, Kompensasi Eksekutif, Dan Kepemilikan Manajerial Terhadap Penghindaran Pajak (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Consumer Non-Cyclicals Yang Terdaftar Di Bei Periode 2018- 2022)

ABSTRACT

This study aims to examine and analyze the negative effect of Gender Diversity on the Board of Directors, positive effect Executive Compensation and negative effect Managerial Ownership on Tax Avoidance. The population of this research is consumer non-cyclicals industrial sector manufacturing company listed on Indonesia Stock Exchange (IDX) in the 2018-2022 Period. The sample method is done by purposive sampling and 39 samples are obtained. The data used is secondary data in the form of documentation of the financial statements of is consumer non-cyclicals industrial sector manufacturing company listed on Indonesia Stock Exchange (IDX) in the 2018-2022 Period. Data analysis method used in this study are the classic assumption test dan hypothesis testing with carried multiple linear regression methods.
Data analysis used using SPSS 26 tools. Based on the result of data analysis using the t test, it is known the partially Gender Diversity of the Board of Directors and Managerial Ownership have a negative effect on Tax Avoidance with the significance value < 0,05, while Executive Compensation has no effect on Tax Avoidance. Based on the result of data analysis using the f test, it is known that simultaneous Gender Diversity of the Board of Directors, Executive Compensation and Managerial Ownership have a significant effect on Tax Avoidance.
Keywords : Gender Diversity on the Board of Directors, Executive Compensation, Managerial Ownership, Tax Avoidance

Ketersediaan
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Perpustakaan Universitas Riau 2002110064
2002110064
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2002110064
Penerbit
Pekanbaru : Univerisitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002110064
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
AKUTANSI
Info Detail Spesifik
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Pernyataan Tanggungjawab
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