PENGARUH BOARD GENDER DIVERSITY, PREFERENSI RISIKO EKSEKUTIF, DAN KOMPENSASI MANAJEMEN TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN KELUARGA SEBAGAI VARIABEL MODERASI
Abstract
The study aimed to test and examine the empirical evidence about the effect of board gender diversity, executive risk preferences, and management compensation on tax avoidance with family ownership as moderatin variable. The population of this study are manufacturing companies listed on Indonesia Stock Exchange during 2014 until 2016. The sampling method that used in this study was purposive sampling and the number of samples are 144 samples. The data which analyzed in this study are from the financial statements of the company. Analysis technique which used were multiple regression analysis by SPSS version 22.
The results of this study indicate that board gender diversity and management compensation has a positive effect on tax avoidance. Executive risk preferences has no efferct on tax avoidance. Family ownership has no effect between management compensation and tax avoidance.