NATASYA, ADINDA (2024) PENGARUH GOOD CORPORATE GOVERNANCE, FINANCIAL DISTRESS, CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Periode 2019-2023). S1 thesis, Universitas PGRI Madiun.
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Abstract
Adinda Natasya, 2024. The Effect of Good Corporate Governance, Financial Distress, Capital Intensity towards Tax Avoidance with Firm Size as a Moderating Variable (Case Study on Property and Real Estate Companies Listed on the IDX for the 2019-2023 Period). Thesis. Accounting Study Program, Faculty of Economics and Business, PGRI MADIUN UNIVERSITY. Advisor (I) M. Agus Sudrajat, S.E., M.Si., CSRS. Advisor (II) Dr. Maya Novitasari, S.E., M.Ak., CPFR. This study aimed to analyze the effect of good corporate governance, financial distress, capital intensity towards tax avoidance with firm size as a moderating variable (case study on property and real estate companies listed on the IDX for the 2019-2023 period). The research method used was purposive sampling with 296 observation objects. The sample data were property and real estate companies. Data obtained from secondary financial and annual reports of property and real estate companies from 2019-2023 period. The research method used was a quantitative approach using multiple linear regression analysis using the SPSS version 20 program. The results of this study are institutional ownership does not affect tax avoidance, independent commissioners affect tax avoidance, financial distress does not affect tax avoidance, capital intensity does not affect tax avoidance and firm size cannot moderate the effect of institutional ownership, independent commissioners, financial distress, capital intensity on tax avoidance. Keywords: Good Corporate Governance, Financial Distress, Capital Intensity, Firm Size, Tax Avoidance.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Good Corporate Governance, Financial Distress, Capital Intensity, Firm Size, Tax Avoidance |
| Subjects: | A Social Sciences > HC Economic History and Conditions A Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ADINDA NATASYA ADINDA |
| Date Deposited: | 18 Oct 2024 06:57 |
| Last Modified: | 18 Oct 2024 06:57 |
| URI: | http://eprint.unipma.ac.id/id/eprint/2534 |
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