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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Reviu Akuntansi dan Bisnis Indonesia JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Ilmiah Research and Development Student Jurnal Ekonomi Bisnis dan Manajemen Jurnal Akuntansi Syariah
Agus Sihono
Universitas Esa Unggul
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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Journal : Jurnal Akuntansi Syariah

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TAX AGGRESSIVENESS, CAPITAL STRUCTURE, CORPORATE GOVERNANCE DAN FIRM PERFORMANCE Agus Sihono; Assa’adatul Khairiyahtussolihah
Jaksya: Jurnal Akuntansi Syariah Vol 1, No 1 (2023): Jaksya : Jurnal Akuntansi Syariah
Publisher : Jaksya: Jurnal Akuntansi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v1i1.7584

Abstract

Based on agency theory, the purpose of this study is to test empirically the effect of tax aggressiveness, capital structure and corporate governance on firm performance. Multiple regression analysis was used to analyze three years of data (2016-2018) in the unit sample, to find the effect of tax aggressiveness, capital structure, corporate governance on firm performance. The results of the study found that tax aggressiveness has a positive effect on company performance, but corporate governance mechanisms must work effectively, so as to reduce agency costs. The findings of this study provide practical implications that the importance of strengthening corporate governance mechanisms in order to improve company performance and reduce agency costs within the company.
Co-Authors Andar Febyansyah Assa’adatul Khairiyahtussolihah Assa’adatul Khairiyahtussolihah Erin Dwi Nurfebriastuti Shinta