Pengaruh Keberadaan Wanita Dalam Dewan Komisaris dan Kualitas Auditor Eksternal Terhadap Agresivitas Pajak: Studi Pada Periode Covid dan Non-Covid = The Effect Of Women's Presence In The Board Of Commissioners And The Quality Of External Auditors On Tax Aggressivity: Study In Covid And Non-Covid Periods

Prihartadi, Adityo (2022) Pengaruh Keberadaan Wanita Dalam Dewan Komisaris dan Kualitas Auditor Eksternal Terhadap Agresivitas Pajak: Studi Pada Periode Covid dan Non-Covid = The Effect Of Women's Presence In The Board Of Commissioners And The Quality Of External Auditors On Tax Aggressivity: Study In Covid And Non-Covid Periods. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan dari penelitian ini adalah untuk mengujikan pengaruh keberadaan Wanita dalam dewan komisaris dan kualitas auditor eksternal terhadap dengan Agresivitas Pajak. Sampel yang digunakan pada penelitian ini sebanyak 53 perusahaan yang telah terdaftar pada Bursa Efek Indonesia pada tahun 2018-2021. Purposive sampling adalah cara yang digunakan untuk Teknik pengambilan pada sampel. Pada penelitian ini menggunakan metode regresi linear berganda dan menggunakan software aplikasi STATA version 15, serta dapat ditarik kesimpulan bahwa (1) keberadaan wanita dalam dewan komisaris memiliki pengaruh negative terhadap agresivitas pajak (2) kualitas auditor eksternal memiliki pengaruh negatif terhadap agresivitas pajak (3) Covid-19 memiliki peran moderasi memperlemah hubungan negatif keberadaan wanita dalam dewan komisaris terhadap agresivitas (4) Covid-19 tidak memiliki peran hubungan moderasi kualitas auditor eksternal terhadap agresivitas pajak. / The purpose of this study was to examine the effect of the presence of women on the board of commissioners and the quality of external auditors on tax aggressiveness. The sample used in this research is 53 companies that have been listed on the Indonesia Stock Exchange in 2018-2021. Purposive sampling is the method used for sampling techniques. This study uses multiple linear regression methods and uses the STATA version 15 application software, and it can be concluded that (1) the presence of women on the board of commissioners has a negative effect on tax aggressiveness (2) the quality of external auditors has a negative effect on tax aggressiveness (3) Covid-19 has a moderating role in weakening the negative relationship between the presence of women on the board of commissioners and aggressiveness (4) Covid-19 has no role in moderating the quality of external auditors on tax aggressiveness.

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