Analisis Operating Cash Flow, Capital Intensity dan Komisaris Independen Terhadap Tax Avoidance: Ukuran Perusahaan Sebagai Moderasi
DOI:
https://doi.org/10.62194/v10z8a48Abstract
Penelitian ini bertujuan untuk menganalisis faktor faktor yang mempengaruhi tax avoidance pada korporasi secara langsung yaitu operating cash flow, capital intensity dan komisaris independen dan pengaruh tidak langsung peran ukuran perusahaan sebagai variabel moderasi. Metode penelitian menggunakan pendekatan kuantitatif dan purposive sampling untuk prosedur pemilihan sampel pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2023. Pengolahan data statistik menggunakan EView 12. Temuan menunjukkan operating cash flow berpengaruh positif terhadap tax avoidance serta ukuran perusahaan berpengaruh positif terhadap tax avoidance. Namun ukuran perusahaan tidak mampu memoderasi pengaruh operating cash flow, capital intensity dan komisaris independen terhadap tax avoidance.
Keywords
Operating Cash Flow Capital Intensity Komisaris Independen Ukuran Perusahaan Tax AvoidanceReferences
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Copyright (c) 2026 Debbie Yoshida, Indra Pahala, Achmad Fauzi (Author)
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