JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT)

Pengaruh Tax Avoidance dan Board Diversity terhadap Kinerja Perusahaan dalam Perspektif Corporate Governance

Ely Kartikaningdyah (Politeknik Negeri Batam)
Resty Natalia Putri (Politeknik Negeri Batam)



Article Info

Publish Date
28 Oct 2017

Abstract

The purpose of this research is to analyze the impact of tax avoidance and board diversity on corporate performance in the perspective of corporate governance. The research was conducted for non-financial firms listed on the Indonesia Stock Exchange period 2010 to 2013.In this research, tax avoidance is measured by Cash Effective Tax Rate (CETR), board diversity is measured by 3 proxies, i.e. age, educational background and tenure of the board of directors, and the performance of the company is measured by the Tobin’s Q ratio. Analysis of panel data with fixed effects model was used to analyze the influence of independent variables and the dependent variable. The results of this study indicate that the tax avoidance negatively affects the corporate performance and board diversity not affects the corporate performance.

Copyrights © 2017






Journal Info

Abbrev

JAAT

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Applied Accounting and Taxation (JAAT) is a journal published by Politeknik Negeri Batam. The journal is predominantly devoted to applied accounting, taxation, and finance with special focus on industries problem solving. JAAT publish quality articles based on empirical research, ...