BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Vol. 4 No. 1 (2019): Berkala Akuntansi dan Keuangan Indonesia

THE INFLUENCE OF TAX AGGRESSIVENESS, PROFIT PERFORMANCE AND LEVERAGE ON CORPORATE TRANSPARENCY

Fajar Rina Sejati (UNIVERSITAS YAPIS PAPUA)
Septyana Prasetianingrum (UNIVERSITAS YAPIS PAPUA)



Article Info

Publish Date
25 Jul 2019

Abstract

This study aims to analyze the effect of tax aggressiveness (tax aggressiveness), earnings performance, and leverage on corporate transparency. The research method uses secondary data, all of which are taken from the financial statements of companies listed on the Indonesia Stock Exchange for the period 2014 – 2017. The data analysis method used in this study is multiple linear regression analysis. In this study, the data will be processed using SPSS version 25.0 software. The results of this study indicate that tax aggressiveness has no effect on company transparency, earnings performance has no effect on company transparency, leverage has no effect on company transparency, company age has no effect on company transparency, and company size does not affect company transparency. This research shows that the company's transparency is an important thing, it is hoped that every company in running the company ethically maintains company transparency.

Copyrights © 2019






Journal Info

Abbrev

BAKI

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Social Sciences

Description

Berkala Akuntansi dan Keuangan Indonesia (BAKI) adalah jurnal ilmiah di bidang akuntansi dan keuangan yang diterbitkan oleh Universitas Airlangga bekerjasama dengan Ikatan Akuntan Indonesia Kompartemen Akuntansi Pendidik (IAI-KAPd). BAKI terbit setiap Maret dan September sebagai media untuk ...