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  • 标题:Pengaruh Komite Audit dan Managerial Entrenchment terhadap Agresivitas Pajak serta Implikasinya terhadap Kinerja Keuangan Perusahaan
  • 本地全文:下载
  • 作者:Lalu Andika Noviawan ; Lilik Handajani ; I Nyoman Nugraha Ardana Putra
  • 期刊名称:E-Jurnal Akuntansi Universitas Udayana
  • 印刷版ISSN:2302-8556
  • 出版年度:2020
  • 卷号:30
  • 期号:2
  • 页码:428-446
  • DOI:10.24843/EJA.2020.v30.i02.p12
  • 出版社:E-Jurnal Akuntansi Universitas Udayana
  • 摘要: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.
  • 关键词:Agresivitas Pajak; Komite Audit; Managerial Entrenchment; dan Kinerja Keuangan.
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