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Pengaruh Karakter Eksekutif Dan Kepemilikan Saham Asing Terhadap Tax Avoidance Dengan Financial Distress Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cyclical Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2020—2022)

This research aims to examine and analyze the influence of executive character and foreign share ownership on tax avoidance, with financial distress as a moderating variable, in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the period 2020–2022. The sampling technique employed in this research is purposive sampling, resulting in a sample of 34 companies. The data analysis methods utilized include multiple linear regression analysis and moderated regression analysis using IBM SPSS Statistics 26 software. The findings of this research indicate that executive character has a negative influence on tax avoidance, foreign share ownership has a positive influence on tax avoidance, and financial distress fails to moderate the effects of executive character and foreign share ownership on tax avoidance.
Keywords: Executive Character, Foreign Share Ownership, Tax Avoidance, Financial Distress.

Ketersediaan
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Perpustakaan Universitas Riau 2002112854
2002112854
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2002112854
Penerbit
Pekanbaru : Universitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002112854
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
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