PENGARUH TAX AVOIDANCE JANGKA PANJANG TERHADAP NILAI PERUSAHAAN DENGAN KARAKTER EKSEKUTIF SEBAGAI VARIABEL PEMODERASI
AbstractThe 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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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://ojs.unud.ac.id/index.php/akuntansi/article/view/20623>. Date accessed: 10 june 2023.
Long-Run Tax Avoidance, Executive Character, Firm Value, Manufacturing Company.
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