Maulidia, Siti Jevi (2026) Pengaruh Tax Avoidance Terhadap Kinerja Perusahaan Dengan Komisaris Independen Sebagai Moderasi Perusahaan Sektor Consumer Cyclicals di Bursa Efek Indonesia. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study aims to analyze the effect of tax avoidance on company performance, proxied by liquidity, and to examine the role of independent commissioners as a moderating variable in consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX). Tax avoidance is measured using the Effective Tax Rate while company performance is proxied by the Current Ratio. This study uses a quantitative approach with secondary data obtained from company financial reports. The research population consists of all consumer cyclicals sector companies listed on the IDX for the period 2021–2024. The sampling technique used purposive sampling, resulting in 147 observations that met the research criteria after the screening process and removal of outlier data. The analysis method used was moderation regression analysis with an absolute difference test processed using SPSS software. The results show that tax avoidance has a significant effect on company performance as proxied by liquidity. This indicates that a company's effective tax burden can affect its ability to meet its short-term obligations. However, independent commissioners were not found to moderate the relationship between tax avoidance and company performance. These findings indicate that the role of independent commissioners in strengthening or weakening this relationship is still relatively limited to companies in the consumer cyclicals sector on the IDX.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Siti Jevi Maulidia |
| Date Deposited: | 04 May 2026 02:00 |
| Last Modified: | 04 May 2026 02:00 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/14261 |
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