Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
Ni Made Sanca Sri Sundari
Universitas Udayana
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH KARAKTERISTIK DEWAN KOMISARIS, STRUKTUR KEPEMILIKAN, DAN AGRESIVITAS PAJAK PADA REAKSI PASAR Ni Made Sanca Sri Sundari; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 12 No 3 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to determine the factors that influence the market reaction when publishing the annual financial statements. Factors that were analyzed are the sized of the board of commissioners, the board of commissioners independent, and women commissioners as a proxy for characteristic of commissioner; managerial, institutional, and public ownership as a proxy for ownership structure; and the effective tax rate (ETR) as a proxy for tax aggressiveness. This study used the companies Property, Real Estate, and Building Construction which is listed in Indonesian Stock Exchange in 2010-2013 as the sample were selected by purposive sampling and analyzed with multiple linear regressions analysis. The result of the analysis showed that the size of the board of commissioners, the board of commissioners independent, managerial ownership, institutional and public did not affect the market reaction while women commissioners and tax aggressiveness had a positive influence on market reaction.
Co-Authors Putu Ery Setiawan