Pengaruh Komite Audit dan Managerial Entrenchment Terhadap Agresivitas Pajak Serta Implikasinya Terhadap Kinerja Keuangan Perusahaan
| Main Authors: | Noviawan, Lalu Andika, Handajani, Lilik, Putra, I N Ardana |
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| Format: | Article PeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
Fakultas Ekonomi Universitas Udayana
, 2020
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| Subjects: | |
| Online Access: |
http://eprints.unram.ac.id/17845/1/Jurnal%20Nasional%20Terakreditasi%20B.12.pdf http://eprints.unram.ac.id/17845/ https://ojs.unud.ac.id/index.php/Akuntansi/article/view/54359 |
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.