PENGARUH MEKANISME CORPORATE GOVERNANCE DAN GENDER DIVERSITY EKSEKUTIF TERHADAP NILAI PERUSAHAAN DENGAN TAX AVOIDANCE SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2016-2018)

Safira Lina Maulidah. The Effect of Corporate Governance and Gender Diversity Executive on Firm Value with Tax Avoidance as an Intervening Variable (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for 2016-2018). Faculty of Economics, Universitas Negeri Jakarta, 2019. This study aims to: (1) determine the effect of tax avoidance on firm value; (2) knowing the effect of corporate governance on company value; (3) knowing the effect of gender diversity executive on firm value; (4) knowing the effect of corporate governance on tax avoidance; (5) knowing the effect of gender diversity executive on tax avoidance; (6) knowing tax avoidance can mediate the relationship between corporate governance and company value; (7) knowing tax avoidance can mediate the relationship between gender diversity executive and firm value. The population in this study are publicly companies that listed on the Indonesia Stock Exchange in 2016-2018. By using purposive sampling technique, this study used 167 samples from 56 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. This study uses secondary data by looking at the annual financial statements of manufacturing companies in 2016-2018. The data analysis technique uses multiple linear regression using SPSS version 25 software. Based on the results of the study, it can be concluded that institutional ownership, the proportion of independent commissioners, and gender diversity executive have no effect on tax avoidance. Institutional ownership, the proportion of independent commissioners, and tax avoidance have an effect on company value. Gender diversity executive does not affect the value of the company. Tax avoidance cannot mediate the relationship between institutional ownership, the proportion of independent commissioners, and gender diversity executive with firm value. Keywords: Corporate governance, institutional ownership, the proportion of independent commissioners, gender diversity executive, tax avoidance, and firm value