CD Skripsi

PENGARUH FINANCIAL CONSTRAINTS TERHADAP TAX AVOIDANCE: FEMALE ON BOARDS DAN AUDIT COMMITTEE SEBAGAI VARIABEL MODERASI

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This research aims to examine and analyze the effect of financial constraints on
tax avoidance in manufacture companies listed on the Indonesia Stock
Exchange for the period 2018 - 2022. The sampling technique in this research
used a purposive sampling technique and obtained a sample of 75 companies. The
data analysis method used is multiple linear regression analysis and MRA using
the IBM SPSS Statistics 25 application. The results of this study show that
financial constraints influence tax avoidance, women on boards are able to
moderate the influence of financial constraints on tax avoidance, while the audit
committee is not proven to moderating the influence of financial constraints on
tax avoidance.
Keywords: Tax Avoidance, Financial Constraints, Female on Boards, Audit
Committee, Profitability, Leverage.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002112816

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi Dan bisnis - akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002112816

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

GUNTUR

Versi lain/terkait

Lampiran Berkas

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