Pengaruh Komite Audit dan Managerial Entrenchment terhadap Agresivitas Pajak serta Implikasinya terhadap Kinerja Keuangan Perusahaan
| Main Authors: | Andika Noviawan, Lalu, Handajani, Lilik, Ardana Putra, I Nyoman Nugraha |
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| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
, 2020
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| Online Access: |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/54359 https://ojs.unud.ac.id/index.php/Akuntansi/article/view/54359/33670 |
Daftar Isi:
- This study aims to analyze the relationship between the audit committee and managerial entrenchment on tax aggressiveness and its implications for the company’s financial performance. A total of 71 manufacturing companies on the Indonesian Stock Exchange during the 2015-2017 periode were research samples. The results of data analysis using Partial Least Square show that managerial entrenchment and tax aggressiveness have a significant negative effect on financial performance. Managerial entrenchment reduces the company’s demand for monitoring of managers which results in a decrease in financial performance. Meanwhile, tax aggressiveness can cover managers’ rent extraction actions that impact on declining financial performance. Keywords: Audit Committee; Managerial Entrenchment; Tax Aggressiveness; Financial Performance.