Pengaruh Komite Audit dan Managerial Entrenchment terhadap Agresivitas Pajak serta Implikasinya terhadap Kinerja Keuangan Perusahaan

Pengaruh Komite Audit dan Managerial Entrenchment terhadap Agresivitas Pajak serta Implikasinya terhadap Kinerja Keuangan Perusahaan

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 sa...

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Main Authors: Lalu Andika Noviawan, Lilik Handajani, I Nyoman Nugraha Ardana Putra
Format: Article
Language:Indonesian
Published: Universitas Udayana 2020-02-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/54359
id doaj-5830f43b92584c93a023caf9a1f3a137
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spelling doaj-5830f43b92584c93a023caf9a1f3a1372020-11-25T03:02:21ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562020-02-0130242844610.24843/EJA.2020.v30.i02.p1254359Pengaruh Komite Audit dan Managerial Entrenchment terhadap Agresivitas Pajak serta Implikasinya terhadap Kinerja Keuangan PerusahaanLalu Andika Noviawan0Lilik Handajani1I Nyoman Nugraha Ardana Putra2Fakultas Ekonomi dan Bisnis Universitas Mataram, IndonesiaFakultas Ekonomi dan Bisnis Universitas Mataram, IndonesiaFakultas Ekonomi dan Bisnis Universitas Mataram, IndonesiaThis 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.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/54359
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Lalu Andika Noviawan
Lilik Handajani
I Nyoman Nugraha Ardana Putra
spellingShingle Lalu Andika Noviawan
Lilik Handajani
I Nyoman Nugraha Ardana Putra
Pengaruh Komite Audit dan Managerial Entrenchment terhadap Agresivitas Pajak serta Implikasinya terhadap Kinerja Keuangan Perusahaan
E-Jurnal Akuntansi
author_facet Lalu Andika Noviawan
Lilik Handajani
I Nyoman Nugraha Ardana Putra
author_sort Lalu Andika Noviawan
title Pengaruh Komite Audit dan Managerial Entrenchment terhadap Agresivitas Pajak serta Implikasinya terhadap Kinerja Keuangan Perusahaan
title_short Pengaruh Komite Audit dan Managerial Entrenchment terhadap Agresivitas Pajak serta Implikasinya terhadap Kinerja Keuangan Perusahaan
title_full Pengaruh Komite Audit dan Managerial Entrenchment terhadap Agresivitas Pajak serta Implikasinya terhadap Kinerja Keuangan Perusahaan
title_fullStr Pengaruh Komite Audit dan Managerial Entrenchment terhadap Agresivitas Pajak serta Implikasinya terhadap Kinerja Keuangan Perusahaan
title_full_unstemmed Pengaruh Komite Audit dan Managerial Entrenchment terhadap Agresivitas Pajak serta Implikasinya terhadap Kinerja Keuangan Perusahaan
title_sort pengaruh komite audit dan managerial entrenchment terhadap agresivitas pajak serta implikasinya terhadap kinerja keuangan perusahaan
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2020-02-01
description 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.
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/54359
work_keys_str_mv AT laluandikanoviawan pengaruhkomiteauditdanmanagerialentrenchmentterhadapagresivitaspajaksertaimplikasinyaterhadapkinerjakeuanganperusahaan
AT lilikhandajani pengaruhkomiteauditdanmanagerialentrenchmentterhadapagresivitaspajaksertaimplikasinyaterhadapkinerjakeuanganperusahaan
AT inyomannugrahaardanaputra pengaruhkomiteauditdanmanagerialentrenchmentterhadapagresivitaspajaksertaimplikasinyaterhadapkinerjakeuanganperusahaan
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