Pramiana, Omi and Hidayat, AgusTaufik and Suaidah, Yuniep Mujati and Susilo, Dwi Ermayanti (2020) Effects of Corporate Funding and Growth Decisions on the Aggressiveness of Financial Reporting and Tax Avoidance. DOI: 10.5373/JARDCS/V12I2/S20201436.
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Abstract
Abstract-The purpose of the research is to examine the effect of funding decisions and company growth on various things, namely the impact of the aggressiveness of financial reporting and funding decisions on company growth, and the impact of financial reporting aggressiveness on tax avoidance. The research uses financial statements of 168 companies in the banking sector. Data analysis is performed by using Structural Equation Modeling (SEM) of the Amos program. The results show that there is a significant negative effect of funding decisions on financial reporting aggressiveness, an insignificant positive effect of firm growth on financial reporting aggressiveness, an insignificant positive effect of funding decisions on tax avoidance, a significant negative effect of firm growth on tax avoidance, and asignificant positive effect of the aggressiveness of financial reporting on tax avoidance. Keywords: funding decisions, company growth, financial reporting aggressiveness, tax avoidance
| Item Type: | Article |
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| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Lecturer Journal |
| Depositing User: | Users 1 not found. |
| Date Deposited: | 09 Mar 2022 05:03 |
| Last Modified: | 09 Mar 2022 05:03 |
| URI: | http://repository.stiedewantara.ac.id/id/eprint/2615 |
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