Authors:

Lalu Andika Noviawan, Lilik Handajani, I Nyoman Nugraha Ardana Putra

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. Keywords: Audit Committee; Managerial Entrenchment; Tax Aggressiveness; Financial Performance.”

Keywords

Audit Committee; Managerial Entrenchment; Tax Aggressiveness; Financial Performance.

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PDF:

https://jurnal.harianregional.com/akuntansi/full-54359

Published

2020-02-17

How To Cite

ANDIKA NOVIAWAN, Lalu; HANDAJANI, Lilik; ARDANA PUTRA, I Nyoman Nugraha. Pengaruh Komite Audit dan Managerial Entrenchment terhadap Agresivitas Pajak serta Implikasinya terhadap Kinerja Keuangan Perusahaan.E-Jurnal Akuntansi, [S.l.], v. 30, n. 2, p. 428 - 446, feb. 2020. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-54359. Date accessed: 02 Jun. 2025. doi:https://doi.org/10.24843/EJA.2020.v30.i02.p12.

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Issue

Vol 30 No 2 (2020)

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Articles

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