ANALISIS PENGARUH KINERJA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN DENGAN CORPORATE SOCIAL REPONSIBILITY SEBAGAI VARIABEL INTERVENING

This study aims to analyze the effect of managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality on tax avoidance. The independent variables used in this study are managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality. The dependent variable in this study is tax avoidance. This research utilizes secondary data obtained from annual reports. The population used in this study comprises food and beverage companies listed on the Indonesia Stock Exchange for the period 2020- 2022. The sampling technique employed is purposive sampling, with a sample size of 108 samples (3 years x 36 = 108). Data analysis is conducted using SPSS software. The results of this study indicate that managerial ownership has a positive effect on tax avoidance. On the other hand, institutional ownership, independent board of commissioners, audit committee, and audit quality all have negative effects on tax avoidance. Managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality simultaneously influence tax avoidance.