EN
The Effect of the Tax Planning to Firm Value with Moderating Board Diversity
Abstract
The purpose of this research is to analyze the impact activities tax planning to firm value with board diversity as moderating variable. The research was conducted for non-banking and financial firms in Indonesia Stock Exchange for 2010 to 2011. The results of this study are: Firstly, we found evidence of positive relationship between tax planning and firm value. Secondly, we found evidence that board diversity (AGE and BSTUDY of member director) could increase the positive influence of tax planning into firm value, except for MINORITY could decrease the positive influence of tax planning into firm value. Finally, the results of the sensitivity test with the full model and the full sample suggested that tax planning had robust positive effect in increasing firm value, then the moderating influence of board diversity (BSTUDY and MINORITY) on the relationship between tax planning and firm value was consistent but other variables of board diversity (AGE) are not consistent.
Keywords
Ayrıntılar
Birincil Dil
İngilizce
Konular
-
Bölüm
-
Yayımlanma Tarihi
1 Mart 2015
Gönderilme Tarihi
1 Mart 2015
Kabul Tarihi
-
Yayımlandığı Sayı
Yıl 2015 Cilt: 5 Sayı: 1
APA
Lestari, N., & Wardhani, R. (2015). The Effect of the Tax Planning to Firm Value with Moderating Board Diversity. International Journal of Economics and Financial Issues, 5(1), 315-323. https://izlik.org/JA85NF93YT
AMA
1.Lestari N, Wardhani R. The Effect of the Tax Planning to Firm Value with Moderating Board Diversity. IJEFI. 2015;5(1):315-323. https://izlik.org/JA85NF93YT
Chicago
Lestari, Nanik, ve Ratna Wardhani. 2015. “The Effect of the Tax Planning to Firm Value with Moderating Board Diversity”. International Journal of Economics and Financial Issues 5 (1): 315-23. https://izlik.org/JA85NF93YT.
EndNote
Lestari N, Wardhani R (01 Mart 2015) The Effect of the Tax Planning to Firm Value with Moderating Board Diversity. International Journal of Economics and Financial Issues 5 1 315–323.
IEEE
[1]N. Lestari ve R. Wardhani, “The Effect of the Tax Planning to Firm Value with Moderating Board Diversity”, IJEFI, c. 5, sy 1, ss. 315–323, Mar. 2015, [çevrimiçi]. Erişim adresi: https://izlik.org/JA85NF93YT
ISNAD
Lestari, Nanik - Wardhani, Ratna. “The Effect of the Tax Planning to Firm Value with Moderating Board Diversity”. International Journal of Economics and Financial Issues 5/1 (01 Mart 2015): 315-323. https://izlik.org/JA85NF93YT.
JAMA
1.Lestari N, Wardhani R. The Effect of the Tax Planning to Firm Value with Moderating Board Diversity. IJEFI. 2015;5:315–323.
MLA
Lestari, Nanik, ve Ratna Wardhani. “The Effect of the Tax Planning to Firm Value with Moderating Board Diversity”. International Journal of Economics and Financial Issues, c. 5, sy 1, Mart 2015, ss. 315-23, https://izlik.org/JA85NF93YT.
Vancouver
1.Nanik Lestari, Ratna Wardhani. The Effect of the Tax Planning to Firm Value with Moderating Board Diversity. IJEFI [Internet]. 01 Mart 2015;5(1):315-23. Erişim adresi: https://izlik.org/JA85NF93YT