Indonesian Journal of Accounting and Governance
Vol. 1 No. 2 (2017): DECEMBER

THE EFFECTS OF TAX AVOIDANCE, BLOCKHOLDER OWNERSHIP, INDEPENDENT COMMISSIONER AND AUDIT COMMITTEE ON FIRM VALUE

Sitardja, Meco (Unknown)

Article Info

Publish Date
26 Dec 2017

Abstract

The objective (s) of this research wasanalyzing whether tax avoidance, blockholder ownership,independent commissioner, and audit committee have any influence to firm value. Thisresearchusessecondary data andpurposive samplingconsisting of 72 listed companiesin themanufacturing sector in Indonesia. The data was analysed in SPSS using multiple regression. Theresultshows that tax avoidance, institutional ownership, and independent commissionerdon’t influencesignificantly on firm value. Then, audit committee has positiveimpact on firm value.Simultaneously, taxavoidance, blockholder ownership, independent commissioner, and audit committee have significantimpact on firm value.

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Journal Info
Indonesian Journal of Accounting and Governance
Website

Abbrev

ijag

Publisher

Universitas Agung Podomoro

Subject

Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Description

The Indonesian Journal of Accounting and Governance (IJAG) is a peer-reviewed academic journal aiming for advancing knowledge and fostering innovation in finance, accounting, auditing, accountability, sustainability, risk management, governance, and taxation. It provides a platform for researchers, ...