审计委员会在调节盈余管理和避税对公司价值的影响中的作用

Dade Nurdiniah
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引用次数: 1

摘要

本研究旨在确定审计委员会在调节盈余管理和避税对公司价值的影响中的作用。本研究的人口均为在印尼证券交易所上市的制造业公司,研究样本为2015-2019年在印尼证券交易所上市的制造业公司。样本选择技术采用有目的抽样,研究样本数量为28个,获得的研究数据观察数为140个。本研究采用多元线性回归和随机效应模型的适度回归分析。本研究结果表明,盈余管理对企业价值有负向影响,而以现金有效税率为代表的避税对企业价值没有影响。审计委员会没有调节盈余管理对企业价值的影响,也没有调节避税对企业价值的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
THE ROLE OF THE AUDIT COMMITTEE IN MODERATING THE EFFECT OF EARNINGS MANAGEMENT AND TAX AVOIDANCE ON COMPANY VALUE
This study aims to determine the role of the audit committee in moderating the effect of earnings management and tax avoidance on firm value. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange, while the research sample is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample selection technique used purposive sampling, the number of research samples was 28 and the number of observations of research data obtained was 140. This study used multiple linear regression and moderated regression analysis with a random effects model approach. The results of this study indicate that earnings management has a negative effect on firm value, while tax avoidance as proxied by the cash effective tax rate has no effect on firm value. Then the audit committee does not moderate the effect of earnings management on firm value, as well as the audit committee does not moderate the effect of tax avoidance on firm value.
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