Corporate Governance, Tax Avoidance, and Firm Value
This study aims to examine: (1) the influence of institutional ownership, independent commissioners on tax avoidance on firm value (2) the influence of tax avoidance on firm value (3) the influence of institutional ownership, independent commissioner to firm value mediated by tax avoidance. The popu...
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Asosiasi Fakultas Ekonomi dan Bisnis Indonesia
2017
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Online Access: | http://repository.unair.ac.id/110222/1/Dian%20Agustia_Karil%2020_Corporate%20Governance.pdf http://repository.unair.ac.id/110222/2/Dian%20Agustia_PeerReview020.pdf http://repository.unair.ac.id/110222/ http://www.journal.afebi.org/index.php/aar/article/view/87 http://dx.doi.org/10.47312/aar.v2i02.87 |
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id-langga.1102222021-09-13T08:11:44Z http://repository.unair.ac.id/110222/ Corporate Governance, Tax Avoidance, and Firm Value Wawan Cahyo Nugroho Dian Agustia H Social Sciences HJ2240-5908 Revenue. Taxation. Internal revenue This study aims to examine: (1) the influence of institutional ownership, independent commissioners on tax avoidance on firm value (2) the influence of tax avoidance on firm value (3) the influence of institutional ownership, independent commissioner to firm value mediated by tax avoidance. The population of this study are manufacturing companies listed on the Indonesian Stock Exchange for the study from 2013-2016. This study purposive sampling and arrived at 92 firms, using path analysis technique. The results of this study indicates that (1) institutional ownership significantly influence tax avoidance (2) independent commissioners have no influence on tax avoidance; (3) institutional ownership does not influence the firm value; (4) independent commissioner and tax avoidance have significant effect to firm value; (5) tax avoidance does not mediate the institutional ownership relationship to firm value. Asosiasi Fakultas Ekonomi dan Bisnis Indonesia 2017 Article PeerReviewed text en http://repository.unair.ac.id/110222/1/Dian%20Agustia_Karil%2020_Corporate%20Governance.pdf text id http://repository.unair.ac.id/110222/2/Dian%20Agustia_PeerReview020.pdf Wawan Cahyo Nugroho and Dian Agustia (2017) Corporate Governance, Tax Avoidance, and Firm Value. AFEBI Accounting Review (AAR), 2 (2). pp. 15-29. ISSN 2548-5245, eISSN: 2548-5253 (In Press) http://www.journal.afebi.org/index.php/aar/article/view/87 http://dx.doi.org/10.47312/aar.v2i02.87 |
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H Social Sciences HJ2240-5908 Revenue. Taxation. Internal revenue |
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H Social Sciences HJ2240-5908 Revenue. Taxation. Internal revenue Wawan Cahyo Nugroho Dian Agustia Corporate Governance, Tax Avoidance, and Firm Value |
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This study aims to examine: (1) the influence of institutional ownership, independent commissioners on tax avoidance on firm value (2) the influence of tax avoidance on firm value (3) the influence of institutional ownership, independent commissioner to firm value mediated by tax avoidance. The population of this study are manufacturing companies listed on the Indonesian Stock Exchange for the study from 2013-2016. This study purposive sampling and arrived at 92 firms, using path analysis technique. The results of this study indicates that (1) institutional ownership significantly influence tax avoidance (2) independent commissioners have no influence on tax avoidance; (3) institutional ownership does not influence the firm value; (4) independent commissioner and tax avoidance have significant effect to firm value; (5) tax avoidance does not mediate the institutional ownership relationship to firm value. |
format |
Article PeerReviewed |
author |
Wawan Cahyo Nugroho Dian Agustia |
author_facet |
Wawan Cahyo Nugroho Dian Agustia |
author_sort |
Wawan Cahyo Nugroho |
title |
Corporate Governance, Tax Avoidance, and Firm Value |
title_short |
Corporate Governance, Tax Avoidance, and Firm Value |
title_full |
Corporate Governance, Tax Avoidance, and Firm Value |
title_fullStr |
Corporate Governance, Tax Avoidance, and Firm Value |
title_full_unstemmed |
Corporate Governance, Tax Avoidance, and Firm Value |
title_sort |
corporate governance, tax avoidance, and firm value |
publisher |
Asosiasi Fakultas Ekonomi dan Bisnis Indonesia |
publishDate |
2017 |
url |
http://repository.unair.ac.id/110222/1/Dian%20Agustia_Karil%2020_Corporate%20Governance.pdf http://repository.unair.ac.id/110222/2/Dian%20Agustia_PeerReview020.pdf http://repository.unair.ac.id/110222/ http://www.journal.afebi.org/index.php/aar/article/view/87 http://dx.doi.org/10.47312/aar.v2i02.87 |
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