Bima Journal : Business, Management and Accounting Journal
Vol 4, No 1 (2023)

Effect of Managerial Ownership and Gender Diversity on Directors on Tax Avoidance with Audit Quality as a Moderation Variable

Ruth Bae Eliani Harahap (Universitas Pembangunan Nasional Veteran Jakarta)
Masripah Masripah (Universitas Pembangunan Nasional Veteran Jakarta)

Article Info

Publish Date
03 Jul 2023

Abstract

This research was conducted to ascertain and analyze the effect of managerial ownership and gender diversity on directors on tax avoidance with audit quality as moderation. This study also adds two control variables, namely profitability and firm size. The samples in this study used mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period and were sorted using the purposive sampling method so that 75 samples were obtained. By using multiple linear regression tests, the results of managerial ownership and gender diversity in directors have no effect on tax avoidance. Then audit quality strengthens the effect of managerial ownership on tax avoidance, and audit quality weakens the effect of gender diversity on directors on tax avoidance.

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Journal Info
Bima Journal : Business, Management and Accounting Journal
Website

Abbrev

bima

Publisher

Perkumpulan Dosen Muda Bengkulu

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

BIMA Journal is a scientific communication media which is issued by PDM Bengkulu. It is the contribution to the development of social science, business, accounting, and economy which is divided into the English Language which contains research results, literature review, field cases, or concepts. ...