MUHAMMAD IMAM, AMR (2024) PENGARUH DIVIDEND POLICY DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP TAX AVOIDANCE DENGAN INSTITUTIONAL OWNERSHIP SEBAGAI VARIABEL MODERASI. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This research aims to determine the effect of dividend policy and corporate social responsibility disclosure on tax avoidance with institutional ownership as a moderating variable. The population of this research is mining sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sample selection technique was purposive sampling method and obtain 36 companies with 118 samples met the criteria as research samples. The data source in this research from the mining company annual reports obtained from the official website of the Indonesian Stock Exchange or the company website. The data analysis method in this research uses moderate regression analysis to test hypotheses 1-4 using the SPSS v25 application. The result of the research show that dividend policy has a non-significant positive effect on tax avoidance, corporate social responsibility disclosure has significant positive effect on tax avoidance, institutional ownership is unable to moderate the effect of dividend policy on tax avoidance, institutional ownership is able to moderate the effect of corporate social responsibility disclosure on tax avoidance.
Item Type: | Thesis (S1) | ||||||
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Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh dividend policy dan corporate social responsibility disclosure terhadap tax avoidance dengan institutional ownership sebagai pemoderasi. Populasi penelitian ini yaitu perusahaan tambang yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2022. Teknik pemilihan sampel menggunakan metode purposive sampling dan diperoleh 36 perusahaan dengan 118 sampel yang memenuhi kriteria sebagai sampel penelitian. Sumber data dalam penelitian ini yaitu berupa laporan tahunan perusahaan tambang yang diperoleh dari situs resmi Bursa Efek Indonesia atau website perusahaan. Metode analisis pada penelitian ini menggunakan analisis regresi moderasi untuk menjawab hipotesis 1-4 dengan aplikasi SPSS v25. Hasil Penelitian ini menunjukan bahwa dividend policy berpengaruh negatif tidak signifikan terhadap tax avoidance, corporate social responsibility disclosure berpengaruh positif signifikan terhadap tax avoidance, institutional ownership tidak dapat memoderasi pengaruh dividend policy terhadap tax avoidance, institutional ownership dapat memoderasi pengaruh corporate social responsibility disclosure terhadap tax avoidance. | ||||||
Uncontrolled Keywords: | Corporate Social Responsibility Disclosure, Dividend Policy, Institutional Ownership, Tax Avoidance Corporate Social Responsibility Disclosure, Dividend Policy, Institutional Ownership, Tax Avoidance | ||||||
Subjects: | L Education > LB Theory and practice of education L Education > LB Theory and practice of education > LB2300 Higher Education |
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Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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Depositing User: | Mr Amr Muhammad Imam Imam | ||||||
Date Deposited: | 30 Dec 2024 14:40 | ||||||
Last Modified: | 30 Dec 2024 14:40 | ||||||
URI: | http://eprints.untirta.ac.id/id/eprint/44420 |
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