Savira, Okky and Fuadah, Luk Luk and Azwardi, Azwardi (2019) DO FEMALE DIRECTORS MODERATE THE ASSOCIATION BETWEEN FINANCIAL REPORTING AGGRESSIVENESS AND TAX AGGRESSIVENESS? A STUDY OF LISTED MINING COMPANIES IN INDONESIA STOCK EXCHANGE. DO FEMALE DIRECTORS MODERATE THE ASSOCIATION BETWEEN FINANCIAL REPORTING AGGRESSIVENESS AND TAX AGGRESSIVENESS? A STUDY OF LISTED MINING COMPANIES IN INDONESIA STOCK EXCHANGE, 5 (23). pp. 1-10. ISSN ISSN 2522-9710
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Abstract
The objective of this study was to analyze the association between financial reporting aggressiveness and tax aggressiveness. The moderating variable of this research was gender diversification in board’s structure. This was also addressing to demography of Indonesian Mining Companies that majoritically had more men in on board’s structure. This research took the research object at mining firms that listed in Indonesia Stock Exchange in 2012-2017 which have been selected by purposive sampling and transformed into 154 research observations (firm x year). Thecollected data were analyzed using Pearson correlation test and panel regression with fixed effect model. This research showed that there was a significant positive relation between financial reporting aggressiveness and tax aggresiveness. After adding gender diversivication in board’s structure as moderating variable, the value of corellation and the value of coefficient of determination (R2)increased. It meant moderating variable strengthened the association between financial reporting aggressiveness and tax aggresiveness. It could be concluded that this study supported the agency theory and the gender scheme theory. The conflict of interest between stakeholders and companyand the lack of number of woman on board’s structure will strengthen the association of these non ethical bussiness behaviors.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
| Depositing User: | Luk Luk Fuadah |
| Date Deposited: | 28 Mar 2022 07:21 |
| Last Modified: | 28 Mar 2022 07:21 |
| URI: | http://repository.unsri.ac.id/id/eprint/66852 |
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