PENGARUH DIVERSITAS DEWAN KOMISARIS DAN DIREKSI PADA TAX AVOIDANCE
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Authors:
Gede Krisna Dewi
Abstract:
“This research aims to examine the effect of board diversity to tax avoidance. This research took finance companies which is listed in Indonesian Stock Exchange period 2010-2014 as a research sample. The result obtained by purposive sampling is 30 companies which are fit with the sample criteria. The hypothesis tested by using multiple regression analysis. The result of hypothesis testing shows that presence of native on the board (nationality diversity) and proportion of outside director influence tax avoidance. Firm size as a control variable is also has no effect to tax avoidance.”
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PDF:
https://jurnal.harianregional.com/akuntansi/full-26202
Published
2017-01-17
How To Cite
DEWI, Gede Krisna. PENGARUH DIVERSITAS DEWAN KOMISARIS DAN DIREKSI PADA TAX AVOIDANCE.E-Jurnal Akuntansi, [S.l.], v. 18, n. 1, p. 763-789, jan. 2017. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-26202. Date accessed: 08 Jul. 2024.
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Issue
Vol 18 No 1 (2017)
Section
Articles
Copyright
This work is licensed under a Creative Commons Attribution 4.0 International License
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