Ningrum, Ajeng Adinda Puspita (2025) PENGARUH GENDER DIVERSITY (DIREKSI) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP TAX AVOIDANCE DENGAN FINANCIAL PERFORMANCE SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Sektor Energi yang Terdaftar di BEI Tahun 2021−2023). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study investigates the effects of gender diversity and corporate social responsibility (CSR) on tax avoidance, with financial performance as an intervening variable. Gender diversity is proxied by the proportion of female directors in top management, CSR is assessed using the GRI Standards 2021, and tax avoidance is measured by the cash effective tax rate (CETR). Financial performance, measured by return on assets (ROA), is employed as the mediating variable. The sample comprises 121 firm-year observations from energy sector companies listed on the Indonesia Stock Exchange (IDX) over the 2021–2023 period, selected through purposive sampling. Data analysis was conducted using multiple regression with SPSS v25, and mediation was tested using the Sobel test. The results indicate that f emale directors have a negative effect on tax avoidance, while CSR has a positive effect on tax avoidance. Female directors are found to have no effect on financial performance and corporate social responsibility is likewise found to have no effect on financial performance. In addition, financial performance has a negative effect on tax avoidance but does not mediate the negative relationship between gender diversity and tax avoidance, nor the negative relationship between corporate social responsibility and tax avoidance.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh gender diversity dan corporate social responsibility terhadap tax avoidance dengan financial performance sebagai variabel intervening. Variabel intervening yang digunakan dalam penelitian ini adalah financial performance yang diukur dengan return on asset. Variabel independen dalam penelitian ini adalah gender diversity dan corporate social responsibility. Gender diversity diukur dengan proporsi female director dalam posisi manajemen puncak, sedangkan corporate social responsibility diukur dengan Standart GRI 2021. Variabel dependen dalam penelitian ini adalah tax avoidance yang diukur dengan cash effective tax rate (CETR). Populasi penelitian adalah industri sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2021-2023. Teknik pengambilan sampel dilakukan dengan metode purposive sampling dengan total sampel 121 data penelitian. Teknik analisis data penelitian ini menggunakan analisis regresi berganda dengan software SPSS v25 dan uji sobel (sobel test) dengan bantuan kalkulator sobel online. Hasil penelitian ini membuktikan bahwa female director berpengaruh negatif terhadap tax avoidance, corporate social responsibility berpengaruh positif terhadap tax avoidance, female director terbukti tidak berpengaruh terhadap financial performance, corporate social responsibility terbukti tidak berpengaruh terhadap financial performance, financial performance berpengaruh negatif terhadap tax avoidance serta financial performance tidak dapat memediasi hubungan negatif antara gender diversity terhadap tax avoidance dan financial performance tidak dapat memediasi hubungan negatif antara corporate social responsibility terhadap tax avoidance. | |||||||||
| Uncontrolled Keywords: | Gender diversity, Female Director, Corporate social responsibility, Tax Avoidance, Financial Performance, Profitability, Agency Theory, Stakeholder Theory Gender diversity, Female Director, Corporate social responsibility, Tax Avoidance, Financial Performance, Profitabilitas, Teori Agensi, Teori Pemangku Kepentingan | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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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: | Ajeng Adinda Puspita Ningrum | |||||||||
| Date Deposited: | 10 Nov 2025 07:56 | |||||||||
| Last Modified: | 10 Nov 2025 07:56 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/55815 |
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