BOARD OF DIRECTORS GENDER DIVERSITY AND TAX AVOIDANCE

Title: GENDER DIVERSITY OF THE BOARD OF DIRECTORS AND TAX AVOIDANCE

Author: NUGROHO BUDI PRASETYO

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

Publisher: Universitas Airlangga

Abstract

This research discusses how the role of gender diversity on the board of directors is related to prospect theory and previous research which states that women have risk averse characteristics. The data used in this research comes from all company sectors on the IDX except financial companies in 2012 - 2017 with a total of 1399 sample observations. The analysis technique used is a simple linear regression analysis method with the help of STATA 14.0 software. Gender diversity of the board of directors is a variable that will be tested to see whether it has an effect on tax avoidance with the control variables of independent board, audit committee, big 4 auditors, blockholders, company size, leverage, capital intensity, inventory intensity, and ROA. The results of the regression show that gender diversity of the board of directors has no influence on tax avoidance

Keywords: Gender diversity, tax avoidance, prospect theory.

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