Skripsi

PENGARUH MANAGERIAL ABILITY DAN MANAGERIAL OVERCONFIDENCE TERHADAP PENGHINDARAN PAJAK DENGAN SUSTAINABILITY PERFORMANCE SEBAGAI VARIABEL MODERASI

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This study aims to examine the influence of managerial ability and managerial overconfidence on tax avoidance with sustainability performance as a moderating variable. The research subjects are non-financial companies listed on the Indonesia Stock Exchange from 2019 to 2024. This study uses a quantitative approach with secondary data. The data was collected through purposive sampling obtained from Refinitiv LSEG Workspace, with a total of 179 observations. Data analysis used Moderated Regression Analysis (MRA) with STATA version 17 analysis tools. The results of the study indicate that managerial ability has a positive effect on tax avoidance, and sustainability performance is proven to moderate the relationship between managerial ability and tax avoidance. However, managerial overconfidence and sustainability performance do not affect tax avoidance. Furthermore, sustainability performance is unable to moderate the relationship between managerial overconfidence and tax avoidance.

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Detail Information

Series Title

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Call Number

T1934502026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xviii, 110 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Akuntansi Perpajakan
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

KA

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