KOMPENSASI MANAJEMEN DAN KUALITAS AUDIT PADA TAX AVOIDANCE: BOARD GENDER DIVERSITY SEBAGAI PEMODERASI
This research aims to determine the effect of management compensation and audit quality on tax avoidance, as well as to determine the role of board gender diversity in moderating the relationship between management compensation and audit quality to tax avoidance. The object of this research is minin...
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2023-01-09.
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| 100 | 1 | 0 | |a Hannisa Yuliandini, . |e author |
| 245 | 0 | 0 | |a KOMPENSASI MANAJEMEN DAN KUALITAS AUDIT PADA TAX AVOIDANCE: BOARD GENDER DIVERSITY SEBAGAI PEMODERASI |
| 260 | |c 2023-01-09. | ||
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| 500 | |a http://repository.upnvj.ac.id/22244/10/LAMPIRAN.pdf | ||
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| 500 | |a http://repository.upnvj.ac.id/22244/12/ARTIKEL%20KI.pdf | ||
| 520 | |a This research aims to determine the effect of management compensation and audit quality on tax avoidance, as well as to determine the role of board gender diversity in moderating the relationship between management compensation and audit quality to tax avoidance. The object of this research is mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021, with the sample technique used is purposive sampling and the total sample consists of 25 companies. This research uses quantitative methods using panel data. Techniques analyzing data in this research uses descriptive statistical tests, normality tests, regression model selection tests, classical assumption tests, hypothesis tests, and multiple linear regression tests. The results of this research obtained (1) management compensation does not have a significant effect on tax avoidance, (2) audit quality have a significant negative effect on tax avoidance, (3) board gender diversity does not able to moderate the relationship of management compensation to tax avoidance, (4) board gender diversity does not able to moderate the relationship of audit quality to tax avoidance. | ||
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