PENGARUH TAX AVOIDANCE TERHADAP SUSTAINABILITY REPORT DISCLOSURE DENGAN GENDER DIVERSITY SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Energy dan Basic Materials yang Terdaftar diBursa Efek Indonesia Periode 2021-2023)

LATIFFAH, SITI (2025) PENGARUH TAX AVOIDANCE TERHADAP SUSTAINABILITY REPORT DISCLOSURE DENGAN GENDER DIVERSITY SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Energy dan Basic Materials yang Terdaftar diBursa Efek Indonesia Periode 2021-2023). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to determine the effect of Tax Avoidance on Sustainability Report disclosure with the role of Gender Diversity as a moderating variable. This study uses Stakeholder Theory to explain the problem. The population in this study was conducted on energy and basic materials sector companies listed on the IDX in 2021-2023. The sampling technique used in this study was the purposive sampling method with a total sample of 60 companies. The data analysis technique for this study used time-series cross-sectional pooled ordinary least squares regressions with standards error clustered by firm and Year, with STATA v14.2 software. The results of the study indicate that tax avoidance has a negative effect on sustainability report disclosure, gender diversity has a positive effect on sustainability report disclosure, and gender diversity can positively moderate the relationship between tax avoidance and sustainability report disclosure in energy and basic materials sector companies, listed on the IDX in 2021-2023.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	JANUARSI, YENI	198001042003122001
Thesis advisor	SOERONO, AYU NOORIDA	197210222003122001

Additional Information:

Penelitian ini bertujuan untuk mengetahui pengaruh Tax Avoidance terhadap Sustainability Report disclosure dengan peran Gender Diversity sebagai variabel moderasi. Penelitian ini menggunakan Stakeholder Theory dalam menjelaskan permasalahan tersebut. Populasi dalam penelitian ini dilakukan pada perusahaan sektor energy dan basic materials yang terdaftar di BEI Tahun 2021-2023. Teknik sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dengan total sampel sebanyak 60 Perusahaan. Teknik analisis data penelitian ini menggunakan time-series cross- sectional pooled ordinary least squares regressions with standards error clustered by firm dan Year, dengan software STATA v14.2. Hasil dari penelitian menunjukkan bahwa tax avoidance berpengaruh negatif terhadap sustainability report disclosure, gender diversity berpengaruh positif terhadap sustainability report disclosure, dan gender diversity dapat memoderasi secara positif hubungan antara tax avoidance dan sustainability report disclosure pada perusahaan sektor energy dan basic materials, yang terdaftar di BEI Tahun 2021-2023.

Uncontrolled Keywords:

Tax Avoidance, Sustainability Report Disclosure, Gender Diversity Tax Avoidance, Sustainability Report Disclosure, Gender Diversity

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

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

Depositing User:

Siti Latiffah

Date Deposited:

11 Jul 2025 08:39

Last Modified:

25 Jul 2025 09:10

URI:

http://eprints.untirta.ac.id/id/eprint/51293

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