Article Per Year (5 Year)
p-Index From 2019 - 2024
2.012
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Keuangan dan Perbankan Kinerja Infestasi Riset Akuntansi dan Keuangan Indonesia AKUNTANSI DEWANTARA Dinamisia: Jurnal Pengabdian Kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Pada Masyarakat
Verani Carolina
Universitas Kristen Maranatha
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Keuangan dan Perbankan

 1 
KARAKTERISTIK EKSEKUTIF TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING Verani Carolina; Maria Natalia; Debbianita Debbianita
Jurnal Keuangan dan Perbankan Vol 18, No 3 (2014): September 2014
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.251 KB) | DOI: 10.26905/jkdp.v18i3.819

Abstract

This research aimed to examine the influence of the executive characteristic on corporate tax avoidance. Risktakers executive tended to be more courageous and aggressive in taking decision related to the tax. On thecontrary, the risk averse executive tended to be carefully (Low, 2006). This research used leverage as interveningvariable. Therefore, there was an assumption that the executive characteristic determined the corporateleverage which then influenced their tax avoidance in the company. Manufacturing companies which werelisted in Indonesia Stock Exchange during the period 2010-2012 were used as samples. This research usedpurposive sampling method to select the sample with the criteria as follows: they were listed in Indonesia StockExchange during the period of 2010-2012, they made a profit during the period of 2010-2012, and they usedrupiah as reporting currency. Data was processed using path analysis and the result showed that the executivecharacteristic had an impact on corporate tax avoidance with leverage as the intervening variable. The resultof this research could be used for the investors to assess the corporate tax avoidance before they made a decision,and also for the policy makers to detect the corporate tax avoidance.
Co-Authors Christine Dwi Karya Daniel Togu Halomoan Debbianita Derry Pratama Eiren Eunike Elysabeth I Marpaung Elyzabet Indrawati Marpaung Endah Purnama Sari Endah Purnama Sari Enny Prayogo Hanny Hanny Herman Kambono I Nyoman Agus Wijaya Ita Salsalina Lingga Joni Joni Joni Joni Kwang En Tan Lauw Tjun Tjun Leliana Lidya Agustina Maria Natalia Maria Natalia Oktavianti Oktavianti Oktavianti Oktavianti Ranesa Thedya Riana Fortunata Riki Martusa Rini Handayani Se Tin Sinta Setiana Steven Asher Verna Budi Amanda Verna Budi Amanda Vicky Putra Surifran Vinny Stephanie Hidayat Wayan Feri Permana Yenni Carolina Yuliana Gunawan