Title: BOARD OF DIRECTORS GENDER DIVERSITY AND TAX AVOIDANCE

Authors: NUGROHO BUDI PRASETYO

Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya

Publisher: Universitas Airlangga

Abstract

This study discusses how the role of gender diversity on the board of directors relates to prospect theory and previous research that states that women are risk averse. The data used in this study comes from all company sectors listed on the Indonesia Stock Exchange (IDX) except financial companies from 2012 to 2017 with a total of 1,399 observations. The analysis technique used is a simple linear regression analysis method with the help of STATA 14.0 software. Gender diversity on the board of directors is a variable that will be tested to see whether it will affect tax avoidance with control variables of independent boards, audit committees, big 4 auditors, blockholders, company size, leverage, capital intensity, inventory intensity, and ROA. The results of the regression indicate that gender diversity on the board of directors has no effect on tax avoidance

Keywords: Gender diversity, tax avoidance, prospect theory.

Sources: http://repository.unair.ac.id/80371/