ANALISIS PENGARUH CEO OVERCONFIDENCE DAN KONSENTRASI KEPEMILIKAN TERHADAP TAX AVOIDANCE DENGAN CAPITAL INTENSITY SEBAGAI PEMODERASI

Widiastuti, Pramesti Wahyu (2024) ANALISIS PENGARUH CEO OVERCONFIDENCE DAN KONSENTRASI KEPEMILIKAN TERHADAP TAX AVOIDANCE DENGAN CAPITAL INTENSITY SEBAGAI PEMODERASI. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aimed to analyze the influence of CEO overconfidence and ownership concentration towards tax avoidance moderated by capital intensity in energy and basic materials sector companies listed on the Indonesia Stock Exchange for the period 2019-2023. The study population was 188 companies with a sample of 61 energy and basic materials sector companies. The research method used a quantitative approach with statistical analysis through the SPSS version 26 program. The results of this study are CEO overconfidence has a positive effect towards tax avoidance, and ownership concentration has a positive effect towards tax avoidance. Capital intensity as a moderating variable is unable to moderate the influence of CEO overconfidence and ownership concentration towards tax avoidance.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: CEO Overconfidence; Ownership Concentration; Capital Intensity; Tax Avoidance
Subjects: A Social Sciences > HB Economic Theory
A Social Sciences > HF Commerce > HF5601 Accounting
A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: WIDIASTUTI WAHYU PRAMESTI
Date Deposited: 03 Oct 2024 05:24
Last Modified: 03 Oct 2024 05:28
URI: http://eprint.unipma.ac.id/id/eprint/1981

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