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

Noviawan, Lalu Andika and Handajani, Lilik and Putra, Nyoman Nugraha 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:	30 Sep 2020 09:14
Last Modified:	30 Sep 2020 09:14
URI:	http://eprints.unram.ac.id/id/eprint/17326

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