| Autor: |
Gracelia, Sieny, Tjaraka, Heru |
| Předmět: |
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| Zdroj: |
Journal of Security & Sustainability Issues; Oct2020, Vol. 10, p484-495, 12p |
| Abstrakt: |
This study aims to examine the effect of executive risk preference and gender diversity on tax avoidance. This study also analyzes managerial ownership's role in moderating the effect of executive risk preference and gender diversity on tax avoidance. This study used 224 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018 and analyzed using multiple linear regression. The results of this study indicate that executive risk preference has a positive effect on tax avoidance, and gender diversity has a negative effect on tax avoidance. At the same time, managerial ownership does not moderate the effect of executive risk preference on gender diversity on tax avoidance. This study's results can be a consideration for the owner to pay attention to gender diversity in the process of forming a board of directors or executives within the company. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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