Authors:

Ni Made Ampriyanti, Ni Kt Lely Aryani Merkusiwati

Abstract:

“The purpose of this study was to determine the effect of long-run tax avoidance on firm’s value with executive character as moderating variables. Research was conducted on Manufacturing Companies listed on the Indonesia Stock Exchange in 2013-2014. Method of sampling was conducted by nonprobability sampling with purposive sampling technique. Data collected through non-participant observation and library method. Data analysis techniques used are moderated regression analysis with 17 firm as a sample. Based on the research results indicate that long-run tax avoidance has negative effect on the firm’s value. This means that long-run tax avoidance can lead to firm’s value has decreased. Executive Character enervated the effect of long-run tax avoidance on firm’s value.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-20623

Published

2016-09-04

How To Cite

AMPRIYANTI, Ni Made; MERKUSIWATI, Ni Kt Lely Aryani. PENGARUH TAX AVOIDANCE JANGKA PANJANG TERHADAP NILAI PERUSAHAAN DENGAN KARAKTER EKSEKUTIF SEBAGAI VARIABEL PEMODERASI.E-Jurnal Akuntansi, [S.l.], v. 16, n. 3, p. 2231-2259, sep. 2016. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-20623. Date accessed: 08 Jul. 2024.

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Issue

Vol 16 No 3 (2016)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License