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.
Item Type: | Thesis (Bachelor) |
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Creators: | Creators NIM Email ORCID Prihartadi, Adityo NIM01017200064 aprihartadi05@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Triwacananingrum, Wijaya NIDN0310056701 wijaya.tri@uph.edu Thesis advisor Herusetya, Antonius NIDN0303086001 antonius.herusetya@uph.edu Thesis advisor Karyawati, Golrida NIDN0303067103 golrida.karyawati@uph.edu |
Uncontrolled Keywords: | agresivitas pajak, corporate governance, keberadaan wanita dalam dewan komisaris, kualitas auditor eksternal, dan Covid-19. |
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 |
Depositing User: | ADITYO PRIHARTADI |
Date Deposited: | 16 May 2023 08:30 |
Last Modified: | 16 May 2023 08:30 |
URI: | http://repository.uph.edu/id/eprint/55358 |