Article Per Year (5 Year)
p-Index From 2020 - 2025
4.084
P-Index
This Author published in this journals
All Journal Kinerja Jurnal Akuntansi Bisnis Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Dinamisia: Jurnal Pengabdian Kepada Masyarakat JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Bisnis dan Akuntansi Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Aksara: Jurnal Ilmu Pendidikan Nonformal Jurnal Akuntansi AKUNESA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Pada Masyarakat Jurnal Akuntansi
Eddy, Endah Purnama Sari
Universitas Kristen Maranatha
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Bisnis dan Akuntansi

 1 
TAX AVOIDANCE & CORPORATE RISK: MODERATION BY EXECUTIVE CHARACTERISTICS AND GENDER DIVERSITY Carolina, Verani; Eddy, Endah Purnama Sari
Jurnal Bisnis dan Akuntansi Vol. 27 No. 1 (2025): Jurnal Bisnis dan Akuntansi (in progress)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/hpcfbj16

Abstract

This study examines the effect of tax avoidance on corporate risk. Next, the moderating effect of executive characteristics and gender diversity is investigated in this association. The study examined Indonesia’s nonfinancial listed companies, collecting a sample of 265 observations during 2020-2024. Hypotheses were tested using moderated regression with panel data. It was found that companies that avoid taxes aggressively have a higher level of corporate risk. The presence of risk-averse executive characteristics and women weakens the effect of tax avoidance on corporate risk. This research contributes by providing the latest references regarding Indonesian tax avoidance behavior that poses risks to companies and encouraging companies in Indonesia to be aware of the importance of executive characteristics and gender diversity. 
Co-Authors AA Sudharmawan, AA Alif Rifky Adilah Aurora Angela Candra Sinuraya Christine Dwi Karya S Clairine Agelica Riona Saputra Daniel Togu Halomoan Debbianita Dwistia , Reynald Emmanuel Eiren Eunike Elvina Elvina Elvina Elvina Elysabeth I Marpaung Elyzabet Indrawati Marpaung Enny Prayogo Erna - Febianti, Febi Hanny Hanny Herman Kambono I Nyoman Agus Wijaya Ita Salsalina Lingga Joni Joni Jovi, Christian Lauw Tjun Tjun Leliana Lidya Agustina Livia Yonathan M. Sienly Veronica Maria Natalia Meyliana Meyliana Meythi, Meythi Nunik Lestari Dewi Nunik Lestari Dewi Oktavianti Oktavianti Oktavianti Oktavianti Prayogo, Enny Ranesa Thedya Riki Martusa Rini Handayani Santy Setiawan Saputra, Clairine Agelica Riona Se Tin Silaban, Barnabas Tridig Sinta Setiana Steven Asher Tjun , Lauw Tjun Verani Carolina Vinny Stephanie Hidayat Widjaja, Kanisius Kevin Yenni Carolina Yuliana Gunawan Yuliana Gunawan