TUMANGGOR, RISA MONARICHER (2024) PENGARUH PROFITABILITAS, KOMITE AUDIT, DAN GENDER DIVERSITY TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Transportasi dan Logistik Yang Terdaftar di BEI Tahun 2017-2022). S1 thesis, Universitas Mercu Buana - Menteng.
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Abstract
Penelitian ini dilakukan untuk menguji pengaruh profitabilitas, komite audit, dan gender diversity terhadap tax avoidance. Profitabilitas diproksikan dengan ROA, komite audit diproksikan dengan jumlah komite audit, dan gender diversity diproksikan dengan perbandingan jumlah direksi Wanita dengan jumlah keseluruhsn direksi dalam perusahaan. Pengukuran yang digunakan untuk menilai tingkat tax avoidance yaitu CETR. CETR memiliki perbandingan terbalik terhadap tax avoidance, semakin rendah tingkat CETR maka semakin tinggi terjadinya tax avoidance. Data yang digunakan dalam penelitian yaitu 60 sampel perusahaan Transportasi dan Logistik yang terdaftar di BEI periode 2017-2022. Metode yang digunakan yaitu analisis regresi linear berganda yang diolah menggunakan aplikasi SPSS versi 26. Hasil penelitian ini menunjukan bahwa Profitabilitas berpengarh negatife terhadap tax avoidance, komite audit tidak berpengaruh terhadap tax avoidance, dan gender diversity tidak berpengaruh terhadap tax avoidance. This research was conducted to examine the influence of profitability, audit committee, and gender diversity on tax avoidance. Profitability is proxied by ROA, audit committee is proxied by the number of audit committees, and gender diversity is proxied by the ratio of the number of female directors to the total number of directors in the company. The measurement used to assess the level of tax avoidance is CETR. CETR has an inverse ratio to tax avoidance, the lower the CETR level, the higher the incidence of tax avoidance. The data used in the research are 60 samples of Transportation and Logistics companies listed on the IDX for the 2017- 2022 period. The method used is multiple linear regression analysis which was processed using the SPSS version 26 application. The results of this research show that profitability has a negative influence on tax avoidance, the audit committee has no effect on tax avoidance, and gender diversity has no effect on tax avoidance.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43221110089 |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | RAUL ANDIKA KURNIAWAN |
| Date Deposited: | 30 Jan 2025 04:15 |
| Last Modified: | 30 Jan 2025 04:15 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/93768 |
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