THE EFFECT OF GOOD CORPORATE GOVERNANCE AND TAX AVOIDANCE TO FIRM VALUE

Supanji, Setyawan and Gentur, Jalunggono and Reza, Hening Wijaya (2018) THE EFFECT OF GOOD CORPORATE GOVERNANCE AND TAX AVOIDANCE TO FIRM VALUE. Proceeding International Conference of Business, Accounting and Economy (ICBAE UMP 2018).

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Abstract

The purpose of this study is to analyze the effect of Good Corporate Governance which is proxied by Institusional Ownership, Managerial Ownership, Proportion of Independent Comisioner, and Audit commitee and tax avoidance which is proxied by Cash Effective Tax Rate to Firm Value which is proxied by Tobin‘s Q. This study uses companies listed to Kompas100 Index for July 2016- February 2017 period in 2010-2015. This study uses Quantitative Research Method. This study uses Multiple Regression Analysis with Eviews version 9. Based on hypotesis test results, Cash Effective Rate, Institusional Ownership, Managerial Ownership, Proportion of Independent Comissionary, Audit Commitee have effect Firm Value. Partially, Cash effective tax rate have no significant effect on firm value as well as Managerial ownership, Proportion of Independent commisionary, and Audit Commitee. In this study only Institusional Ownership has an effect significantly with firm value.

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