Abstract. The purpose of this study was to examine the effect of gender diversity on firm riskwith tax avoidance as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study used SPSS version 20.0 to process the data. The sample of this research is 51 manufacturing companies listed on the IDXusing multiple regression panel data. This study uses financial statement data for the 2015 –2019 period.The findings of this study are (1) there is a negative effect of gender diversity on tax avoidance; (2) there is a negative effect of gender diversity on firm risk; (3) there is a positive effect of tax avoidance on firm risk; (4) Gender diversity has an influence on firm riskthrough tax avoidance.The limitations of this study are as follows: the research sample is only in manufacturing companies listed on the Indonesia Stock Exchange with a limited number of samples because during the observation period there are companies that are losing, suspending, and delisting. Therefore, this research suggeststhat (1) Further research can expand the scope of the research sample or compare it with companies in other industrial sectors. (2) Further research can increase the number of other variables, such as Corporate Social Responsibility by using the Blau-Index measurement (1975) so that the measurement can be more detail and constructive. (3) Further research can use other samples in Asean countries by comparing the success rate of anti-corruption disclosure in ASEANcountries.The practical implications include the following: (1) the role of gender diversity in the company is very necessary forimplementing Good Corporate Governance (GCG) thus a healthy company will be created so that the company's risk does not occur in the future. (2) the role of the government is needed in making policies so that companies do not dotax evasion. The originality of the research includes this study, which is the first to analyze gender diversity on firm riskthrough tax avoidance.Keywords. Gender Diversity, Tax Avoidance, Firm risk1.IntroductionMotivated by the growth and the company’s sustainability, managers must be able to choose the company's strategy in overcoming all risks that will occur. Managers must be able to take and choose the risks that may occur, determine the decisions in the company that can provide significant implications for the performance, growth,and survival of the company. The company's strategy must be made to overcome the risks that will occur in the long term. The company's risk-taking is determined from internal factors or company characteristics and external factors related to conditions that affect the company from outside [1].463Technium Social Sciences JournalVol. 27, 463-480, January, 2022ISSN: 2668-7798www.techniumscience.com
Oleh :
Susi Dwimulyani
