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All Journal Proceeding of International Conference on Entrepreneurship (IConEnt)
Safira, Dea Natalia
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Economics, Econometrics & Finance

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The Influence of Institutional Ownership and the Proportion of the Independent Board of Commissioners on Tax Avoidance with Moderation Size for the 2019–2021 Period Safira, Dea Natalia; Jaunanda, Meiliana
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 3 (2023): Proceeding of 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This study discuss the effect of Institutional Ownership and Proportion of Independent Commissioners by using size as the moderating variable. The Independent variables in this study are Institutional Ownership and The Proportion of Independent Commissioners, the moderating variable is Size or company size, and the control variables are Gross Profit Margin, Return on Sales, and Debt-to-Equity Ratio. This study uses secondary data from manufacturing companies listed on the IDX for the period 2019-2021. The result of this study prove that Institutional Ownership has a negative and significant effect on Tax Avoidance (1), the proportion of the Board of Commissioners has a significant positive effect on Tax Avoidance (2), Size strengthens the relationship between Institutional Ownership and Tax Avoidance (3), Size weakens the relationship between Proportion of Independence Commissioners on Tax Avoidance (4).
The Influence of Institutional Ownership and the Proportion of the Independent Board of Commissioners on Tax Avoidance with Moderation Size for the 2019-2021 Period Safira, Dea Natalia; Jaunanda, Meiliana
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 3 (2023): Proceedings of the 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study discuss the effect of Institutional Ownership and Proportion of Independent Commissioners by using size as the moderating variable. The Independent variables in this study are Institutional Ownership and The Proportion of Independent Commissioners, the moderating variable is Size or company size, and the control variables are Gross Profit Margin, Return on Sales, and Debt-to-Equity Ratio. This study uses secondary data from manufacturing companies listed on the IDX for the period 2019-2021. The result of this study prove that Institutional Ownership has a negative and significant effect on Tax Avoidance (1), the proportion of the Board of Commissioners has a significant positive effect on Tax Avoidance (2), Size strengthens the relationship between Institutional Ownership and Tax Avoidance (3), Size weakens the relationship between Proportion of Independence Commissioners on Tax Avoidance (4).
Co-Authors Jaunanda, Meiliana