Faktor Yang Mempengaruhi Tax Aggressiveness: Bagaimana Pengaruh Board Gender Diversity?

Anggelina, Bella; Trisnawati, Estralita; Firmansyah, Amrie

doi:10.24843/eja.2022.v32.i04.p07

Cited by 2 publications

(2 citation statements)

References 7 publications

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“…Furthermore, Riguen et al (2020) showed that boards of directors with female directors could demand more from their auditors and choose the best ones. The results revealed by Anggelina et al (2022), who indicate that companies with higher levels of gender diversity on their board of directors emphasize the connection between audit quality and tax avoidance. Therefore, the audit quality will also be improved if there are more women on the board of directors for the organization.…”

Section: The Influence Of Board Gender Diversity In Moderating Relati...mentioning

confidence: 99%

CORPORATE PROFITABILITY, AUDIT QUALITY & BOARD GENDER DIVERSITY: DOES IT INFLUENCE TAX AVOIDANCE?

Amanda,

Fitriana,

Mapuasari

2023

ULTIMA Accounting

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- This study aims to determine the effect of company profitability and audit quality on tax avoidance, where board gender diversity will be examined as a moderating variable. Several previous studies found inconsistent results regarding the influence of each variable on tax avoidance. In addition, this study extends earlier research, which highly suggests examining the audit quality. Further, in Indonesia, there is a demand for including women in the boardroom, while the last 2 years show that women's participation is decreasing. It indicates that the variables examined are interesting to further investigate. Purposive sampling was used as the sampling method, which generated 15 companies from mining, technology, transportation, and logistics listed on the Indonesia Stock Exchange for 2019–2021. The collected data will be analyzed using moderate regression analysis (MRA). The empirical results showed that both corporate profitability and audit quality positively influence tax avoidance. However, it was observed that board gender diversity does not moderate the relationship between company profitability and audit quality on tax avoidance. These results imply that a profitable company has a relatively high tendency to do tax avoidance, but the gender diversity in the boardroom is not sufficient to influence those relationships. Whatever the gender of the board of directors and certain traits embedded in each gender classification, once they come to the work field, those differences can be neglected because of their ability to work professionally. Keywords: Audit Quality; Board Gender Diversity; Corporate Profitability; Tax Avoidance

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Section: The Influence Of Board Gender Diversity In Moderating Relati...mentioning

confidence: 99%

CORPORATE PROFITABILITY, AUDIT QUALITY & BOARD GENDER DIVERSITY: DOES IT INFLUENCE TAX AVOIDANCE?

Amanda,

Fitriana,

Mapuasari

2023

ULTIMA Accounting

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“…Adanya direksi wanita yang lebih tinggi dan cenderung menuntut kualitas audit yang lebih tinggi, mereka bersedia membayar biaya audit yang lebih tinggi pula serta lebih cenderung memilih auditor spesialis dibandingkan dengan rekan-rekan mereka pada jajaran dewan. Keberadaan wanita dalam jajaran dewan direksi akan menuntut kualitas audit yang lebih tinggi(Angelina et al, 2022).…”

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Peran gender pada pengaruh kompetensi dan independensi terhadap kualitas audit di BPKP Perwakilan Bengkulu

Riswandi,

Yuniarti,

Junaidi

2023

E-BISMA

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Inspektorat sebagai auditor intern pemerintah berperan penting sebagai fungsi pemantauan dalam mewujudkan pemerintahan yang bebas dari korupsi, kolusi, dan nepotisme. Kualitas audit menjadi dasar penilaian dalam pengawasan yang telah dilakukan oleh aparat pemeriksa.Tujuan penelitian ini adalah untuk menganalisis pengaruh kompetensi dan independensi terhadap kualitas audit dimoderasi gender. Kualitas audit adalah kemampuan mendeteksi dan melaporkan kesalahan material dalam laporan keuangan. Populasi dalam penelitian ini adalah auditor BPKP perwakilan Bengkulu berjumlah 82 orang. Sampel penelitian ini berjumlah 55 orang. Jenis data yang digunakan dalam penelitian ini adalah data primer dengan menggunakan kuesioner. Pengujian variabel penelitian menggunakan metode Partial Least Square dengan menggunakan program WarpPLS 7.0. Hasil penelitian menunjukkan bahwa kompetensi dan independensi berpengaruh positif signfikan terhadap kualitas audit, semakin tinggi kompetensi dan independensi makan akan semakin baik kualitas audit yang dihasilkan lebih berkualitas dan dipercaya dan gender tidak memoderasi pengaruh kompetensi dan indepedensi terhadap kualitas audit. Hal ini menunjukkan keberadaan gender belum mampu memperkuat pengaruh kompetensi dan independensi terhadap kualitas audit.

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Faktor Yang Mempengaruhi Tax Aggressiveness: Bagaimana Pengaruh Board Gender Diversity?

Cited by 2 publications

References 7 publications

CORPORATE PROFITABILITY, AUDIT QUALITY & BOARD GENDER DIVERSITY: DOES IT INFLUENCE TAX AVOIDANCE?

CORPORATE PROFITABILITY, AUDIT QUALITY & BOARD GENDER DIVERSITY: DOES IT INFLUENCE TAX AVOIDANCE?

Peran gender pada pengaruh kompetensi dan independensi terhadap kualitas audit di BPKP Perwakilan Bengkulu

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