PENGARUH GENDER DIVERSITY EKSEKUTIF DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN TAX AVOIDANCE SEBAGAI INTERVENING

Andri Sjahputra
Sujarwo Sujarwo

Scientific Journal of Reflection : Economic, Accounting, Management and Business
Vol. 5 No. 1 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business

This study aims to obtain empirical evidence about the effect of executive gender diversity and firm size on firm value with tax avoidance as an intervening variable. This sampling technique uses non-probability sampling and this research was conducted using the Incidental Sampling method using the Slovin formula. Based on the test results, it was found that Executive Gender Diversity and Company Size (Size) had a simultaneous effect on Company Value with Tax Avoidance as an Intervening Variable. Tax avoidance cannot mediate gender diversity and firm size in influencing firm value. This confirms that the value of the company is not affected by the issue of tax avoidance, so that the relationship between the influence of ender diversity and company size tends to be direct.