PERAN CAPITAL INTENSITY SEBAGAI VARIABEL MODERASI DALAM HUBUNGAN ANTARA ACCOUNTING CONVERSATISM DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Kasus Pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di BEI Tahun 2020-2024)

RAHMADANI, FRAN SISKA (2025) PERAN CAPITAL INTENSITY SEBAGAI VARIABEL MODERASI DALAM HUBUNGAN ANTARA ACCOUNTING CONVERSATISM DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Kasus Pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di BEI Tahun 2020-2024). S1 thesis, Universitas PGRI Madiun.

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Abstract

Fran Siska Rahmadani 2025. The Role Of Capital Intensity As A Moderating Variable In The Relationship Between Accounting Conversatism And Sales Growth On Tax Avoidance. Skripsi. Program Studi Akuntansi, Faculty Of Ekonomics and Business, UNIVERSITY PGRI MADIUN, Supervisor(I) Dr. Maya Novitasari, S.E., M.Ak., CPFR (II) Moh. Ubaidillah, S.Pd., M.Si., CSRS The purpose of this study was to analyze the role of capital intensity as a moderating variable in the relationship between accounting conversatism and sales growth on tax avoidance. The sample selection used a purposive sampling method, and the research subjects were 205 property and real estate companies listed on the IDX from 2020 to 2024. Data were obtained from secondary data from annual financial reports. This study employed a quantitative approach, with the numbers processed using SPSS Version 24. The result showed that accounting conversatism and sales growth had a positive and significant effect on tax avoidance. Capital intensity moderated the effect of accounting conversatism on tax avoidance. Capital intensity did not moderate the effect of accounting conversatism on tax avoidance. Keywords: Capital Intensity, Accounting Conversatism, Sales Growth, Tax Avoidance

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Subjects: A Social Sciences > HB Economic Theory
L Education > L Education (General)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: RAHMADANI SISKA FRAN
Date Deposited: 02 Oct 2025 08:23
Last Modified: 02 Oct 2025 08:23
URI: http://eprint.unipma.ac.id/id/eprint/5137

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