SKRIPSI AKS

Pengaruh Kompensasi Manajemen terhadap Penghindaran Pajak Dengan Diversifikasi Gender dan Preferensi Risiko Eksekutif Sebagai Variabel Moderasi

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ABSTRACT

This study aims to determine the effect of management compensation on
tax avoidance, as well as examine the effect of gender diversification and
executive risk preference on the relationship between management compensation
and tax avoidance using the object of research, namely all manufacturing
companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021
period by meeting predetermined criteria
The sample in this study after going through certain criteria resulted in
228 companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021
period, which are in accordance with predetermined criteria. The sampling
technique in this study used purposive sampling techniques. The data analysis
used in this study was MRA analysis using the help of the Eviews 10 application.
Based on data analysis with regression data shows the results that
management compensation variables have a positive effect on tax avoidance.
Meanwhile, gender diversification moderated positively on the relationship
between management compensation and tax avoidance and executive risk
preference did not moderate the relationship between management compensation
and tax avoidance of manufacturing companies listed on the Indonesia Stock
Exchange (IDX) in the 2019-2021 period.
Keywords: Management Compensation, Gender Diversification, Preferred

Executive Risk, Tax Avoidance

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Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

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No. Panggil

2X6.2 TIA p 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 113 Halaman

Bahasa

Indonesia

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

Tiara Amilia Putri

Versi lain/terkait

Lampiran Berkas

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