PENGARUH EARNING MANAGEMENT, INTENSITAS ASET TETAP DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2020-2024)

Sari, Dwi Luvita (2026) PENGARUH EARNING MANAGEMENT, INTENSITAS ASET TETAP DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2020-2024). Diploma thesis, Universitas Nasional.

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Abstract

This study aims to examine the effect of earning management, fixed asset intensity,

and accounting conservatism on tax avoidance, with firm size serving as a moderating variable in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research uses secondary data in the form of annual financial statements, with samples selected through purposive sampling based on predetermined criteria. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) supported by SmartPLS 4.0 software. The findings indicate that earning management, fixed asset intensity, and accounting conservatism influence tax avoidance, while firm size does not moderate the relationship between the independent variables and tax avoidance. This study is expected to contribute to understanding the determinants of tax avoidance practices and serve as a reference for regulators, investors, and
companies in financial reporting and taxation decision-making.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Tax Avoidance, Earning Management, Intensitas Aset Tetap, Konservatisme Akuntansi, Ukuran Perusahaan.
Subjects:	H Social Sciences > HA Statistics H Social Sciences > HB Economic Theory H Social Sciences > HG Finance
Divisions:	Skripsi > Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi
Depositing User:	Vira Desintha Larasati
Date Deposited:	16 Apr 2026 06:34
Last Modified:	16 Apr 2026 07:58
URI:	https://repository.unas.ac.id/id/eprint/15097

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