APAKAH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN MENURUNKAN KESULITAN KEUANGAN PERUSAHAAN?

E Erwan, R Martusa, M Meythi - Jurnal Akuntansi Multiparadigma, 2023 - jamal.ub.ac.id
APAKAH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN MENURUNKAN
KESULITAN KEUANGAN PERUSAHAAN? | Erwan | Jurnal Akuntansi Multiparadigma Home …

[HTML][HTML] Book-Tax Differences during the Crisis: Does Corporate Social Responsibility Matter?

PB Saptono, G Mahmud, I Pratiwi, D Purwanto… - Sustainability, 2024 - mdpi.com
This study investigates the intricate relationship between corporate financial strategies,
encapsulated by book-tax differences (BTDs), and firms' engagement in corporate social …

Nonlinear effects of board size and board independence on corporate sustainability performance: international evidence

KA Kamarudin, A Mohamad Ariff, NA Azmi… - … International Journal of …, 2024 - emerald.com
Purpose This study aims to examine the nonlinear effects of board size and board
independence on the corporate sustainability performance of listed firms worldwide …

Does Tax Avoidance Sensitive To The Covid-19 Pandemic?

PA Widyasari, DJ Yulfan… - Jurnal Bisnis dan …, 2024 - repository.ubaya.ac.id
This research was conducted to obtain empirical evidence related to changes in tax
avoidance carried out by companies before and after the Covid-19 pandemic, from 2019 to …

DO INVESTORS CARE ABOUT TAX AVOIDANCE? EVIDENCE FROM INDONESIA

V Carolina, EPS Eddy - International Journal of Accounting …, 2024 - ijamesc.com
The purpose of this study is to investigate the response of investors to instances of corporate
tax avoidance in Indonesia, which is typified by corporate risk and firm value. This research …

Executive Character and Tax Avoidance With Moderated Covid-19 Pandemic

UE Khoirunisa, H Tjaraka - Owner: Riset dan Jurnal Akuntansi, 2024 - owner.polgan.ac.id
This study seeks to prove the influence of Executive Character on Tax Avoidance
moderating with the effect of the COVID-19 pandemic. The population in this study is a …

Analysis of the Effect of Financial Ratios on Tax Avoidance with Earnings Management as a Mediating Variable

A Laurencia, I Siswanti - Journal of Management and Economic Studies, 2024 - jomaes.org
This study examines the relationship between profitability, earnings management, and tax
avoidance in property and real estate companies in Indonesia. Using data from 14 publicly …

THE EFFECT OF THIN CAPITALIZATION, LIQUIDITY AND PROFITABILITY ON TAX AVOIDANCE WITH FINANCIAL DISTRESS AS INTERVENING VARIABLE IN …

A Rahman, A Mappadang - Jurnal Comparative: Ekonomi dan …, 2024 - jurnal.umt.ac.id
One of the sectors that contributes significantly to the country's revenue is the energy sector.
As one of the pillars of the economy, this sector has a significant impact on Gross Domestic …

The Role of Real Earnings Management (REM) in The Relationship between Financial Distress and Tax Planning

AG Souisa, E Tjondro, A Kusumawardhani… - … Behavior and Policy, 2024 - ijobp.petra.ac.id
The aim of this study is to test the impact of real earnings management (REM) on the
relationship between financial distress and tax planning. To survive and maximise financial …

The moderating effect of the pandemic on capital structure and firm performance in Malaysia

SN Mohd Shaari, NNA Nik Kamarudin - Asia-Pacific Management …, 2024 - ir.uitm.edu.my
This study aimed to examine the impact of capital structure on firm performance during the
COVID-19 pandemic and its moderating effect on the relationship between capital structure …