AISYAH KHOIRUN NISA, - (2022) BOARD GENDER DIVERSITY DAN KEPEMILIKAN KELUARGA MEMODERASI PENGARUH KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK. Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

This study aims to obtain empirical evidence about the influence of audit quality on tax avoidance with board gender diversity and family ownership as a moderating variable. The population of this study is manufactur companies listed on the Indonesian Stock Exchange during 2017-2020. The hypothesis in this study was tested with multiple linear regression and moderated regression analysis (MRA) through SPSS 25.0 data processing software. The sampling method used in this research is purposive sampling, and it is produces 235 companies as the research sample. The result of this study show that the audit quality proxied by public accounting firm size has no effect on tax avoidance, while the audit quality proxied by industry specialization auditor has a significant negative effect on tax avoidance. Board gender diversity is able to moderate the influence of public accounting firm size on tax avoidance, but it is unbale to moderate the influence of industry specialization auditor on tax avoidance. In addition, family ownership as a moderating variable proves unable to moderates audit quality proxied by public accountant firm size and industry specialization auditor on tax avoidance.

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