ANALYSIS OF GOOD CORPORATE GOVERNANCE AND ITS EFFECT ON AGGRESSIVE TAX AVOIDANCE, PROFITABILITY AND COMPANY VALUE.
Journal Title: International Journal of Advanced Research (IJAR) - Year 2019, Vol 7, Issue 6
Abstract
This study aimed to analize the good corporate governance and provide the influence of tax avoidance aggressiveness, profitability to corporate value. The population in this study was mining companies listed on Indonesian Stock Exchange in 2011 until 2016. The sample was chosen by purposive sampling method and obtained 31 companies. Data used was secondary data obtained from capital market library. The analytical method used was SEM PLS. The results showed that there are aggressiveness tax avoidance has a effect to corporate value, and good corporate governance has a effect to corporate value, the good corporate governance and profitability has not effect to tax avoidance aggressiveness, tax avoidance aggressiveness has not effect to corporate value, profitability has a effect to corporate value and good corporate governance has a effect to profitability.
Authors and Affiliations
Marisa Udurma Hasiana and Timbul Hamonangan Simanjuntak.
Keywords
Related Articles
- EP ID EP611346
- DOI 10.21474/IJAR01/9206
- Views 74
- Downloads 0
A COMPARATIVE STUDY TO ASSESS THE MENSTRUAL HYGIENE PRACTICES AMONG ADOLESCENT GIRLS OF URBAN AND RURAL SCHOOLS OF LUDHIANA, PUNJAB.
Introduction: Menstruation is still regarded as something unclean or dirty in Indian society and it is strongly related with misconceptions and cultural restrictions. Lack of knowledge and poor hygienic practices during...
CHARACTERISTICS OF CHILDREN WITH HEART DISEASE AGED 0-12 YEARS IN KENYATTA NATIONAL HOSPITAL PAEDIATRIC WARDS, KENYA.
Background: Heart disease is a debilitating condition contributing to high morbidity and mortality rates as well as high disease burden among children. The aim of this study was to establish the characteristics of childr...
SURGICAL TREATMENT OF THE PATENT DUCTUS ARTERIOSUS IN ADULTS: ABOUT FIVE CASES.
International Journal of Advanced Research (IJAR)
PHENOTYPIC CHARACTERIZATION OF GOBRA ZEBU CATTLE OF CENTRE DE RECHERCHES ZOOTECHNIQUES OF DAHRA.
Senegalese zebu Fulani (Bos taurus indicus), commonly called zebu Gobra, is one of three local cattle breeds. Its socio-economic importance for food security and incomes generation was at the origin of the establishment...
UPDATE ON COLONOSCOPY PREPARATION, PREMEDICATION AND SEDATION.
The advent of optical colonoscopy has enabled gastroenterologists to visualize the colonic mucosa. This procedure has since become the cornerstone of colon cancer screening programs. Clinicians and scientists have made g...