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All Journal Jurnal Ilmiah Rekayasa Sipil JCA (Jurnal Cendekia Akuntansi)
Laurensia, Cindy
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Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Social Sciences

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Journal : JCA (Jurnal Cendekia Akuntansi)

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Pengaruh Good Corporate Governance Terhadap Tax Avoidance Dengan Moderasi Gender Diversity Laurensia, Cindy; Haryono, Haryono; Mustika, Ira Grania
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 2 (2024): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i2.6225

Abstract

A quantitative approach was adopted in this study to examine the influence of good corporate governance on tax avoidance in consumer cyclicals companies listed on the Indonesia Stock Exchange during 2021-2023 with gender diversity as moderation. Through purposive sampling, 44 companies that met the criteria were selected for a three-year observation period, resulting in 132 data observations. The analysis method used in this study are multiple linear regression analysis and moderated regression analysis by using SPSS 25. The findings of this study indicate that good corporate governance, proxied by the size of board of directors, independent commissioners, and audit committees, does not have a significant impact on tax avoidance, while executive compensation shows a significant positive influence on tax avoidance. Meanwhile, gender diversity was not able to moderate the influence of good corporate governance on tax avoidance.
Pengaruh Profitabilitas, Firm Size, Dan Leverage Terhadap Tax Avoidance Dengan Dimoderasi Oleh Capital Intensity Laurensia, Cindy; Haryono, Haryono; Helmi, Syarif M.
JCA (Jurnal Cendekia Akuntansi) Vol 6 No 1 (2025): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v6i1.7064

Abstract

Penelitian ini berfokus untuk meneliti pengaruh profitabilitas, firm size, dan leverage terhadap tax avoidance dengan moderasi capital intensity. Pendekatan kuantitatif digunakan di dalam penelitian ini dengan data sekunder yang diperoleh melalui metode observasi non-partisipan. Populasi dalam penelitian ini mencakup 153 perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia pada periode 2021-2023. Melalui metode purposive sampling diperoleh 60 perusahaan yang memenuhi kriteria selama 3 tahun pengamatan sehingga terdapat 180 data observasi. Metode analisis regresi linier berganda dan analisis regresi moderasi digunakan di dalam penelitian ini dengan alat bantu SPSS 25. Temuan dari penelitian ini menunjukkan bahwa variabel profitabilitas, firm size, dan leverage tidak berpengaruh terhadap tax avoidance. Variabel capital intensity tidak mampu memoderasi pengaruh profitabilitas dan firm size terhadap tax avoidance, namun mampu memoderasi pengaruh leverage terhadap tax avoidance dengan hubungan positif dan signifikan.
Co-Authors Haryono Haryono Helmi, Syarif M. Jaya, Allan Restu Mustika, Ira Grania Raden Haryo Saputra