Pengaruh Komite Audit dan Managerial Entrenchment Terhadap Agresivitas Pajak Serta Implikasinya Terhadap Kinerja Keuangan Perusahaan

Noviawan, Lalu Andika and Handajani, Lilik and Putra, I N Ardana (2020) Pengaruh Komite Audit dan Managerial Entrenchment Terhadap Agresivitas Pajak Serta Implikasinya Terhadap Kinerja Keuangan Perusahaan. E-Jurnal Akuntansi, 30 (2). pp. 428-446. ISSN P-ISSN : 2302-8556 E-ISSN : 2302-8556

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Abstract

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.

Item Type:	Article
Keywords (Kata Kunci):	Audit Committee; Managerial Entrenchment; Tax Aggressiveness; Financial Performance.
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi
Depositing User:	Dr. Lilik Handajani
Date Deposited:	23 Oct 2020 06:21
Last Modified:	23 Oct 2020 06:21
URI:	http://eprints.unram.ac.id/id/eprint/17845

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