PENGARUH KOMPENSASI EKSEKUTIF, KOMPETENSI EKSEKUTIF DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DI MODERASI ESG PERFORMANCE

Listiani, Yulia Eva (2025) PENGARUH KOMPENSASI EKSEKUTIF, KOMPETENSI EKSEKUTIF DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DI MODERASI ESG PERFORMANCE. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to examine the influence of executive compensation, executive competence, and capital intensity on tax avoidance, as well as the role of ESG performance as a moderating variable. The research was conducted on consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The population consists of 129 consumer noncyclical sector companies, with a sample of 73 companies selected using purposive sampling. This research employed a quantitative approach using multiple linear regression analysis and Moderated Regression Analysis (MRA) with the assistance of SPSS. The results indicate that executive compensation and capital intensity have a significant positive effect on tax avoidance, while executive competence has no significant effect. ESG performance is proven to moderate the relationship between capital intensity and tax avoidance by weakening its effect, but does not moderate the relationship between executive compensation and executive competence on tax avoidance

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Keywords: Executive Compensation, Executive Competence, Capital Intensity, Tax Avoidance, ESG Performance.
Subjects: A Social Sciences > HB Economic Theory
A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: LISTIANI EVA YULIA
Date Deposited: 17 Oct 2025 03:22
Last Modified: 17 Oct 2025 03:22
URI: http://eprint.unipma.ac.id/id/eprint/5236

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