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Ni Made Ampriyanti
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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PENGARUH TAX AVOIDANCE JANGKA PANJANG TERHADAP NILAI PERUSAHAAN DENGAN KARAKTER EKSEKUTIF SEBAGAI VARIABEL PEMODERASI Ni Made Ampriyanti; Ni Kt Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 16 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The 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.
Co-Authors Ni Ketut Lely Aryani Merkusiwati