PENGARUH MANAGERIAL ABILITY DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE YANG DIMODERASI OLEH PENERAPAN EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) (Studi Empiris pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia pada Tahun 2017-2023)

Agustin, Ranita Poppy (2024) PENGARUH MANAGERIAL ABILITY DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE YANG DIMODERASI OLEH PENERAPAN EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) (Studi Empiris pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia pada Tahun 2017-2023). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to examine the impact of managerial ability and corporate governance, proxied by independent commissioners and audit committees, on tax avoidance with the application of XBRL as a moderating variable. The sample consists of 22 companies from the years 2017-2023 listed on the Indonesia Stock Exchange (IDX). The data used is secondary, derived from the annual financial reports of companies in the property and real estate sector. Data collection was carried out through the official websites of the Indonesia Stock Exchange (IDX) and the companies' official websites. Data processing was performed using STATA version 17 software and data analysis techniques involved moderated regression analysis (MRA). The results indicate that managerial ability and audit committee have a negative impact on tax avoidance, while the independent commissioners has a no impact on tax avoidance. The application of XBRL not moderate the relationship between managerial ability, independent commissioners, and the audit committee with tax avoidance.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Mukhtar, Mukhtar	197506202005011003

Additional Information:

Penelitian ini bertujuan untuk mengetahui pengaruh managerial ability dan corporate governance yang diproksikan dengan komisaris independen dan komite audit terhadap Tax Avoidance dengan penerapan XBRL sebagai variabel moderasi. Terdapat 22 sampel perusahaan dari tahun 2017-2023 yang terdaftar di Bursa Efek Indonesia (BEI). Data yang digunakan adalah data sekunder yang berasal dari laporan keuangan tahunan perusahaan sektor properti dan real estate. Metode pengumpulan data melalui website resmi Bursa Efek Indonesia (BEI) dan website resmi perusahaan. Pengolahan data menggunakan software STATA versi 17 dan teknik analisis data moderated regression analysis (MRA). Hasil penelitian menunjukkan bahwa managerial ability dan komite audit berpengaruh negatif terhadap tax avoidance, sedangkan komisaris independen tidak berpengaruh terhadap tax avoidance. Penerapan XBRL tidak memoderasi hubungan managerial ability, komisaris independen, dan komite audit terhadap tax avoidance.

Uncontrolled Keywords:

Managerial Ability, Corporate Governance, Komisaris Independen, Komite Audit, Tax Avoidance, XBRL, ROA, Kemampuan Manajerial, Tata Kelola Perusahaan

Subjects:

H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Ms. Ranita Poppy Agustin

Date Deposited:

12 Dec 2024 09:47

Last Modified:

12 Dec 2024 09:47

URI:

http://eprints.untirta.ac.id/id/eprint/44476

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