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Journal : JURNAL MANAJEMEN BISNIS

The Influence of CEO Narcissism and Sustainability Reporting on Tax Avoidance: Exploring Institutional Ownership as a Moderating Variable Ahmad Muhlis; Mira; Masrullah
Jurnal Manajemen Bisnis Vol. 11 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v11i1.741

Abstract

The decrease in CEOs' tax avoidance can be attributed to the absence of sustainability activities within the company, which consequently leads to decreased economic stability. In the contemporary business landscape, companies are mandated to provide Sustainability Reporting. This study employed purposive sampling, resulting in a sample of 43 companies selected based on specific criteria. The objective of this research was to examine the impact of CEO Narcissism and Sustainability Reporting on tax avoidance, with institutional ownership serving as a moderating variable listed on the IDX (Indonesia Stock Exchange). The data analysis methods included Descriptive Statistics, Classic Assumption Tests, Multiple Linear Regression Analysis with Moderated Regression Analysis, and hypothesis testing. The findings revealed that: 1) CEO Narcissism showed no significant effect on tax avoidance, 2) Sustainability Reporting had a significant impact on tax avoidance, 3) institutional ownership did not moderate the relationship between CEO Narcissism and Tax Avoidance, and 4) institutional ownership moderated the relationship between Sustainability Reporting and Tax Avoidance.
Co-Authors . . . A. Tenri Syahriani Abdullah Adoe, Thomas H. Adrienta Ahmad Muhlis Aisyah Haris Dalle, Sitti Alexander Jerry Anaguna, Nursyam andi nur zam zam Anita Candra Dewi Aprilianti M, Firda Arifin Rani Baharuddin, Suci Maulidya Bambang Tjahjadi Bhisma Murti Cahyaningtyas, Christian Delima, Rika Dina S. Daliyanti, Dina S. Diva Aulia Septiana Fenni Rosa Fernandez, Glenn Gabriella, Hana Grace Gudiato, Candra Gusliana, Sindy Hadi Kusuma Hajar, Nurwahyuni Halimah, Lili Hindriyanto Dwi Purnomo Hutagalung, Vania N. Ichsan, Muhammad Farichul Indrayani, Syarthini Irmawati Irwan Sembiring Jonial Jovito, Axel Jumria Junaidi, Ahmad Syafa'at Karmelia, Mila kmal Saleh, Muh. I Kusnanto La Rabani Laele, Muhammad Afdhal Lisa Ardaniyati Lisa Emilda Mansyur M. Masrullah, Masrullah Maya Angel Rahayu Maya Sari Mega Retina Mille Joss Muhaimin Munandar, Isra Agustina Al Muryani Arsal Mustafa, Sitti Aisyah Muttiarni Nazaruddin niken, niken merna Nindya, Mutiara Nobertus Juliandro Noviyanti P Noviyanti P. Nur Afni Rahmadani Nur Azizah Nur Fadillah Safitri Nurdiani Nurlina Nurtaqiya P, Noviyanti Rahardian Yudistra Rahma, St Rasyid, Nadir Resky Andriyanto Hasanuddin Rismayanti Rohmawaty, Evy Nur Rosmiati Rosnidar Rosnidar Sabilah, Adina Safrudin Salam Sarifa Sembiring, Kevin C. Shaleh, R. Komarudin Silalahi, Charles A. Situmorang, Bornok Sopiah, Sopiah SRI WARDANI Suarni, Agusdiwana Tabah Aris Nurjaman Trixie, Joue A. Ulandari, Meli Uli, Ivana E.S. wahyuni wahyuni Wishnuwardhana, Mas Yanti, Tri Yasir, Yasnidar Yuliana Yuliana Zulaeha, Sitti