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All Journal Journal of Management and Business Review Jurnal Perilaku dan Strategi Bisnis
Abinowo, Agaphe Christian
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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AUDIT QUALITY, COMPANY SIZE, LEVERAGE AND TAX AGGRESSIVENESS: A STUDY ON MANUFACTURING COMPANIES IN 2015-2019 Suyanto, Suyanto; Alfiani, Hani; Abinowo, Agaphe Christian
Jurnal Perilaku dan Strategi Bisnis Vol. 11 No. 1 (2023): Februari
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jpsb.v11i1.3350

Abstract

The purpose of this study is to demonstrate audit quality, firm size, and leverage of aggressive taxation. This type of research is quantitative secondary data research using the company's annual report on the Indonesia Stock Exchange in 2015-2019. Data collection method using purposive sampling technique resulted in 182 sample data from 49 companies. The data analysis of this research was conducted using descriptive statistical test, classical assumption test, and and multiple linear regression tests. Result show that qualified auditors are able to identify and analyze any possible fraud by the company. In larger companies they have more resources to consider the best policy. In addition, businesses with higher levels of debt tend to have plans to cut back on their significant tax liabilities. The conclusion of this study show that audit quality has no effect on tax aggressiveness, firm size has a negative effect on tax aggressiveness, and leverage has a positive effect on tax aggressiveness.
The Effect of Tax Aggressiveness on Company Value with Green Accounting as a Moderating Variable Wardani, Dewi Kusuma; Abinowo, Agaphe Christian; Cholifiana, Fina
Journal of Management and Business Review Vol 22, No 2 (2025)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v22i2.772

Abstract

This study examines, using green accounting as a moderator, how tax aggressiveness affects a company's worth. On the BEI for 2013 - 2022, researchers used mining companies. Purposive sampling yielded 23 companies, or 100 observations, based on the approach. The moderated regression analysis method was applied to analyze the data. This study indicates that tax aggressiveness increases firm value and that the relationship between tax aggressiveness and company value is positively correlated with green accounting. It can be concluded that tax aggressiveness has a positive effect on company value, and green accounting strengthens the relationship between tax aggressiveness and company value. The implication is that tax aggressiveness can reduce a company's reputation and impact its company value. Research is limited to tax aggressiveness, company value, and green accounting as moderating variables. Future researchers are advised to conduct further research using a large sample of companies, adding research periods, and using the most recent period.
The Effect of Tax Aggressiveness on Company Value with Green Accounting as a Moderating Variable Wardani, Dewi Kusuma; Abinowo, Agaphe Christian; Cholifiana, Fina
Journal of Management and Business Review Vol 22, No 2 (2025)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v22i2.772

Abstract

This study examines, using green accounting as a moderator, how tax aggressiveness affects a company's worth. On the BEI for 2013 - 2022, researchers used mining companies. Purposive sampling yielded 23 companies, or 100 observations, based on the approach. The moderated regression analysis method was applied to analyze the data. This study indicates that tax aggressiveness increases firm value and that the relationship between tax aggressiveness and company value is positively correlated with green accounting. It can be concluded that tax aggressiveness has a positive effect on company value, and green accounting strengthens the relationship between tax aggressiveness and company value. The implication is that tax aggressiveness can reduce a company's reputation and impact its company value. Research is limited to tax aggressiveness, company value, and green accounting as moderating variables. Future researchers are advised to conduct further research using a large sample of companies, adding research periods, and using the most recent period.
Co-Authors Alfiani, Hani Cholifiana, Fina Dewi Kusuma Wardani Suyanto Suyanto