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
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- EP ID EP611346
- DOI 10.21474/IJAR01/9206
- Views 46
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