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)

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Abstract

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.

Item Type:	Article
Uncontrolled Keywords:	Executive Incentives, Firm Value, Independent Commissioners, Institutional Ownership, Profitability, and Tax Avoidance
Subjects:	H Social Sciences H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions:	04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:	Creators NIM Wawan Cahyo Nugroho UNSPECIFIED Dian Agustia NIDN0020086105
Depositing User:	Tn Sugeng Riyanto
Date Deposited:	13 Sep 2021 08:11
Last Modified:	13 Sep 2021 08:11
URI:	http://repository.unair.ac.id/id/eprint/110222
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