Mujahidah, Nur (2025) “PENGARUH LEVERAGE DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI” (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cyclical Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023)”. S1 thesis, Universitas Mercu Buana-Menteng.
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Abstract
This study aims to analyze the effect of leverage and financial distress on tax avoidance with institutional ownership as a moderating variable. The population in this study includes companies in the consumer non-cyclical sector listed on the Indonesia Stock Exchange during the 2019-2023 period. The total sample used was 305, which was determined through purposive sampling. The data used is secondary data taken from annual financial reports obtained from the Indonesia Stock Exchange website and each company's website. The data analysis technique used is multiple linear regression and Moderated Regression Analysis (MRA) with the help of the SPSS version 25 program. The results showed that leverage has a negative effect on tax avoidance and financial distress has no effect on tax avoidance. Also, institutional ownership cannot moderate the effect of leverage on tax avoidance and institutional ownership cannot moderate the effect of financial distress on tax avoidance. Penelitian ini bertujuan untuk menganalisis pengaruh leverage dan financial distress terhadap tax avoidance dengan kepemilikan institusional sebagai variabel moderasi. Populasi dalam penelitian ini mencakup perusahaan di sektor consumers non-cyclical yang terdaftar di Bursa Efek Indonesia selama periode 2019-2023. Total sampel yang digunakan adalah 305, yang ditentukan melalui purposive sampling. Data yang digunakan merupakan data sekunder yang diambil dari laporan keuangan tahunan yang diperoleh dari situs web Bursa Efek Indonesia dan situs masing-masing perusahaan. Teknik analisis data yang digunakan adalah regresi linear berganda dan Moderated Regression Analysis (MRA) dengan bantuan program SPSS versi 25. Hasil penelitian menunjukkan bahwa leverage berpengaruh negatif terhadap tax avoidance dan financial distress tidak berpengaruh terhadap tax avoidance. Serta, kepemilikan institusional tidak dapat memoderasi pengaruh leverage terhadap tax avoidance dan kepemilikan institusional tidak dapat memoderasi pengaruh financial distress terhadap tax avoidance.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43220110022 |
| Uncontrolled Keywords: | Financial Distress, Leverage, Tax Avoidance and Institutional Ownership. Financial Distress, Leverage, Tax Avoidance dan Kepemilikan Institusional. |
| 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: | 19 Mar 2025 04:33 |
| Last Modified: | 19 Mar 2025 04:33 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/94991 |
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