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All Journal AKUNTABILITAS Accounting Analysis Journal Jurnal RAK (Riset Akuntansi Keuangan) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS The Accounting Journal of Binaniaga JRB-Jurnal Riset Bisnis Jurnal ULTIMA Accounting STATERA: Jurnal Akuntansi dan Keuangan Journal of Accounting Auditing and Business JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Bisnis Ilomata International Journal of Tax and Accounting JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Accounting Profession Journal (APAJI) Jurnal Ilmu Manajemen & Ekonomika Jurnal Pemberdayaan Ekonomi
Ardillah, Kenny
Sekolah Tinggi Ilmu Ekonomi Wiyatamandala
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Social Sciences Other

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The Role of Ownership Structure in Moderating The Relationship Between Tax Avoidance, Corporate Social Responsibility Disclosure, and Firm Value Kenny Ardillah; Ririn Breliastiti; Temy Setiawan; Nera Marinda Machdar
Accounting Analysis Journal Vol 11 No 1 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i1.58613

Abstract

Purpose: The company’s existence can be maintained by increasing the firms value every period, which will affect the welfare of investors. This study aims to examine and analyze the effect of tax avoidance, corporate social responsibility disclosure on firm value with managerial ownership as a moderating variable. Method: This study uses a sample of mining companies listed on the Indonesia Stock Exchange for 2016-2019. In this study, tax avoidance uses the Effective Tax Rate proxy, and corporate social responsibility disclosure uses the Corporate Social Responsibility Index. Firm value is measured using Tobin’s Q, and ownership structure as a moderating variable is measured by managerial and institutional ownership proxies. Findings: The results showed that tax avoidance and corporate social responsibility disclosure had no effect on firm value with firm size and capital intensity as control variables. Managerial ownership and institutional ownership significantly impact the relationship between tax avoidance and firm value with firm size and capital intensity as control variables. Managerial ownership and institutional ownership have no significant effect in moderating the relationship between corporate social responsibility disclosure and firm value with firm size and capital intensity as control variables. Novelty: The research used institutional ownership and managerial ownership as part of ownership structures to moderate the relationship between tax avoidance, corporate social responsibility disclosure, and firm value. Keywords: Tax Avoidance; Corporate Social Responsibility Disclosure; Firm Value; Ownership Structure; Managerial Ownership; Institutional Ownership
Co-Authors Agus Prasetyo C Chandra, Robby Cheka Rahiem Danny Lintang Icha Juana Kelvin Haryanto Nabila Maharani Santoso Nera Marinda Machdar Prawira, Samuel Oscar Rebecca Angelina Ririn Breliastiti Sellytyanengsih E. Churcill Siti Paras Ubuddiyah Temy Setiawan Thenia Thenia Vesakhadevi, Selvi Yohanes Halim Yohanes Mardinata Rusli, Yohanes Mardinata Yola Vanesa Zelindio Chandra