PENGARUH TAX AVOIDANCE DAN INTELLECTUAL CAPITAL TERHADAP EARNINGS INFORMATIVENESS PADA SEKTOR PERTAMBANGAN

LUTVIAN, SIGIT (2023) PENGARUH TAX AVOIDANCE DAN INTELLECTUAL CAPITAL TERHADAP EARNINGS INFORMATIVENESS PADA SEKTOR PERTAMBANGAN. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

The purpose of this study is to anlyze either simultaneously or partially, the effect of tax avoidance and intellectual capital on earnings informativeness by considering accounting conservatism as a moderating variable. The study was carried out on 17 mining sector companies listed on the Indonesia Stock Exchange during the 2017-2022 period which were selected through purposive sampling, so that 102 observations were obtained in this study. The analysis of this study uses a panel data regression model. Overall, the results show that tax avoidance and intellectual capital have significant positive effect on the earnings informativeness. Accounting conservatism does not moderate the relationship between tax avoidance and tax avoidance. But accounting conservatism is able to moderate the relationship between intellectual capital and earnings informativeness, which is to weakend the relationship these variabel. Penelitian ini bertujuan untuk menguji pengaruh tax avoidance dan intellectual capital baik secara simultan maupun secara parsial berpengaruh terhadap earnings informativeness, serta peran accounting conservatism dalam memoderasi pengaruh tersebut. Analisis dalam penelitian ini adalah menggunakan dilakukan terhadap 17 perusahaan sektor pertambangan yang terdaftar pada Bursa Efek Indonesia selama kurun waktu 2017-2022 yang dipilih melalui purposive sampling, sehingga diperoleh 102 observasi. Analisis penelitian ini menggunakan model regresi data panel. Hasil penelitian menunjukan bahwa tax avoidance dan intellectual capital memiliki pengaruh positif signifikan terhadap earning informativeness. Sementara itu, accounting conservatism tidak dapat memoderasi hubungan tax avoidance terhadap earnings informativeness, akan tetapi accounting conservatism memperlemah hubungan pengaruh intellectual capital terhadap earnings informativeness.

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