Aurellia, Stella (2021) Pengaruh diversitas gender pada dewan dan kualitas audit terhadap praktik penghindaran pajak pada perusahaan sektor manufaktur di indonesia periode 2017-2019. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Tujuan dari penelitian ini adalah melakukan pengujian empiris pengaruh diversitas gender pada dewan dan kualitas audit terhadap praktik penghindaran pajak. Variabel diversitas gender pada dewan dan kualitas audit diproksikan dengan variabel dummy, sedangkan variabel penghindaran pajak diukur dengan ETR. Penelitian ini memanfaatkan data sekunder sebagai data penelitian. Sampel penelitian dipilih dengan teknik purposive sampling dan jumlah observasinya sebanyak 269 observasi perusahaan sektor manufktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Hasil penelitian menunjukkan jika diveristas gender pada dewan dan kualitas audit berpengaruh signifikan terhadap praktik penghindaran pajak. / The purpose of this study is to empirically examine the effect of gender diversity on the board and audit quality on tax avoidance practices. Gender diversity on the board and audit quality are proxied by dummy variables, while tax avoidance is measured by ETR. This study utilizes secondary data as research data. The research sample was selected using a purposive sampling technique and the number of observations was 269 observations of manufacturing sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The results showed that gender diversity on the board and audit quality had a significant effect on tax avoidance practices.
| Item Type: | Thesis (Bachelor) | ||||||||
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| Uncontrolled Keywords: | Diversitas gender; Kualitas audit; Penghindaran pajak; gender diversity; Audit quality; Tax avoidance | ||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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| Depositing User: | Users 4361 not found. | ||||||||
| Date Deposited: | 05 Jan 2022 09:35 | ||||||||
| Last Modified: | 23 Feb 2022 06:45 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/43968 |
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