Accounts Receivable and Firm Value: Evidence from South Asian Emerging Economies

Usman, Muhammad

doi:10.35484/pssr.2020(4-ii)74

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2022

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“…Compensation issues for chief executive officers are a very important issue and are being discussed ongoing in the financial literature (Usman et al, 2015). In recent years the issue of compensation is of concern to academics, standard setters, and the public (Gigliotti, 2013).…”

Section: Introductionmentioning

confidence: 99%

Effect of CEO Compensation on Corporate Tax Avoidance (CTA) and Role of Audit Quality as Moderation Variable

Hidayat

2022

J. Keuang. dan Perbank.

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This research aims to investigate the influence of CEO Compensation on Corporate Tax Avoidance (CTA) and examine the role of Audit Quality (AQ) as a moderating variable that can increase the influence of CEO compensation on CTA. This study employed quantitative research by moderated regression analysis (MRA) with the STATA program, and this method used the annual report of firms listed on the Indonesian stock exchange from the 2018-2020 period with a sample of 195 firms. The results showed that CEO compensation influences CTA as measured by DER. That is, the higher CEO compensation made the company can improve CTA. The results of this research also show that Audit Quality (AQ) as a moderation variable is proven empirically able to decrease the influence of CEO compensation on CTA.

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Section: Introductionmentioning

confidence: 99%

Effect of CEO Compensation on Corporate Tax Avoidance (CTA) and Role of Audit Quality as Moderation Variable

Hidayat

2022

J. Keuang. dan Perbank.

View full text Add to dashboard Cite

show abstract

Accounts Receivable and Firm Value: Evidence from South Asian Emerging Economies

Cited by 1 publication

References 33 publications

Effect of CEO Compensation on Corporate Tax Avoidance (CTA) and Role of Audit Quality as Moderation Variable

Effect of CEO Compensation on Corporate Tax Avoidance (CTA) and Role of Audit Quality as Moderation Variable

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