This paper investigates the effect of executives character and gender on corporate tax avoidance. Gender in this research is measured by dummy variable, executives character is measured by the company risk, while tax avoidance is measured by the cash effective tax rate. Data analyzed consisted of 20 manufacturing companies from 2009-2014, and this research used 120 observations. The results showed that the executive character negatively affect tax avoidance. While male executives in this study proved to be more courageous in taking tax avoidance risk, when compared with women executives. Although executives character at the companies are basically a risk taker, in the case of tax avoidance, they tend to be more cautious because of Taxes Law. This may be explained that reputation is damaged due to violation of tax rules is not outweighed by the benefits form tax avoidance.
Tujuan dari penelitian ini adalah untuk menguji dan menganalisis hubungan antara variabel independen kualitas pelaporan keuangan, keragaman manajemen (jenis kelamin dan latar belakang pendidikan) efisiensi abstrak investasi perusahaan. Pengambilan sampel ditentukan dengan menggunakan metode pur-posive sampling yang terdaftar di Bursa Efek Indonesia yang terdiri dari 37 perusahaan industri barang konsumsi. Data diperoleh sebagai data sekunder berupa laporan keuangan tahun anggaran 2011-2015. Alat analisis dalam penelitian ini menggunakan analisis regresi linier berganda, hipotesis didasarkan pada penelitian sebelumnya dengan topik serupa dan teori pendukung lainnya. Hasil dari penelitian ini menun-jukkan bahwa kualitas pelaporan keuangan tidak berhubungan secara signifikan dengan efisiensi investasi perusahaan, keragaman jenis kelamin tidak berhubungan secara signifikan dengan efisiensi investasi perus-ahaan, dan keragaman latar belakang pendidikan berhubungan positif dan signifikan dengan efisiensi in-vestasi perusahaan.
This study aims to predict the opportunity for companies to commit fraud in financial reporting by using fraud triangle theory. The sample used in this study was 263 non-financial companies. The potential for fraudulent financial reporting is measured using the Beneish M-Score. The component of the fraud triangle theory used is financial pressure, opportunity, and rationalization. The aspect of financial pressure is measured using financial stability, external pressure, personal financial needs, and financial targets. Opportunity aspects are measured using the nature of industry, ineffective monitoring and organizational structure, while aspects of rationalization are measured using change auditors, auditor reports and total accruals. The results showed that financial stability, the nature of the industry and rationalization can be used in predicting opportunities for companies to commit financial reporting fraud.
Research Purposes. This research investigates the effect of directors' remuneration and pays dispersion among directors on firm performance. The study used a sample of non-financial services and insurance State-Owned Enterprises listed on the Indonesia Stock Exchange in 2015-2019. Research Methods. Data analysis technique used in this research is multiple regression. The firm performance is measured using the financial aspect health score, as stated in the Decree of the Minister of State-Owned Enterprises No. KEP-100 / MBU / 2002. The remuneration variable is measured using total remuneration. The pays dispersion between directors is measured using the average difference between the president director and other directors in the form of a percentage. Research Results and Findings. The test results show that directors' remuneration positively affects performance, while the pays dispersion between directors does not affect performance. These results indicate that the current regulations regarding the arrangements for BUMN directors' remuneration can reduce conflicts of interest of directors and prevent the negative impact of pays dispersion between directors.
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