PENGARUH GENDER DIVERSITY TERHADAP NILAI PERUSAHAAN DENGAN TAX AVOIDANCE SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024)
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This study aims to analyze the effect of Gender Diversity on firm value with Tax Avoidance as an intervening variable in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The research method used is a quantitative approach with multiple linear regression analysis and Sobel test to examine the mediating effect. The results show that Gender Diversity has no significant effect on firm value, either directly or indirectly through Tax Avoidance as a mediating variable. Meanwhile, Tax Avoidance has a negative and significant effect on firm value. These findings indicate that aggressive Tax Avoidance practices can reduce firm value, whereas Gender Diversity in the board of directors has not yet made a significant contribution to increasing firm value in the property sector. This study provides implications for company management and investors to pay more attention to tax management strategies and the effectiveness of gender roles in corporate governance.
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