AKUNTANSI

PENGARUH KUALITAS AUDIT DAN KOMPENSASI DEWAN DIREKSI TERHADAP PENGHINDARAN PAJAK DIMODERASI KEBERAGAMAN GENDER DEWAN DIREKSI

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This study aims to determine the direct effect of audit quality, compensation
of the board of directors, gender diversity of the board of directors on tax
avoidance. This study also aims to determine the indirect effect of gender diversity
of the board of directors on the effect of audit quality and compensation of the board
of directors on tax avoidance. This study analyzes mining companies on the
Indonesia Stock Exchange in 2017-2021.
The data used are secondary data from the company's annual financial
reports. The population in this study are all mining companies listed on the
Indonesia Stock Exchange in 2017-2021. The sampling technique used was
purposive sampling and the final sample was 17 companies. The analysis technique
used is panel data regression analysis using the Eviews 10 program.
The results of the study show that gender diversity of the board of directors
has a negative effect on tax avoidance, audit quality and compensation of the board
of directors has no effect on tax avoidance, gender diversity of the board of
directors cannot strengthen the effect of audit quality and compensation of the
board of directors on tax avoidance.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 SEPT p 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 136 halaman

Bahasa

English

ISBN/ISSN

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Klasifikasi

2X6.2

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 Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

SEPTI BELLA SANTIKA

Versi lain/terkait

Lampiran Berkas

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