This study aims to examine the effect of Enterprise Risk Management (ERM), earnings volatility an... more This study aims to examine the effect of Enterprise Risk Management (ERM), earnings volatility and company characteristics such as asset tangibility, company size, company growth, profitability, company age, liquidity and leverage on firm value. The implementation of Enterprise Risk Management in the company is useful for managing risks that may occur in the company's operational activities. Enterprise Risk Management is an effort to improve the quality of risk management implementation that can mitigate risks that arise so that companies are not only able to survive but also excel in business competition. Thus, the application of ERM is alleged to have an influence on firm value. Meanwhile, earnings volatility is a picture of the level of business risk faced by the company so that it can affect the value of a company. The implementation of ERM, the occurrence of earnings volatility and the characteristics of the company itself can be an indication of the company's risk whic...
This study aims to examine whether CEO overconfidence influences the relationship of business str... more This study aims to examine whether CEO overconfidence influences the relationship of business strategy and market competition to real earnings management. The sample used in this study is manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2016. The results of this study indicate that the cost leadership strategy has a positive effect on real earnings management while the differentiation strategy has a negative effect on real earnings management. The use of cost leadership strategies and high market competition will improve real earnings management but do not affect the differentiation strategy. Whereas CEO overconfidence strengthens the relationship between strategy differentiation and real earnings management. However, the results of this study also show that the interaction between business strategy, market competition and CEO overconfidence has no influence on real earnings
This study has two research questions:1) Does CEO overconfidence have a positive effect on restat... more This study has two research questions:1) Does CEO overconfidence have a positive effect on restatement of financial reporting and 2) the existence of the founder in weakening the relationship between CEO overconfidence and restatement of financial reporting. The motivation of this research is the limited research on the relationship between CEO overconfidence and restatement of financial reporting, especially in countries where the majority are family companies. Generally, family companies will be controlled by the family itself, especially the company founder. Founders are considered to be more concerned with maintaining the company's reputation in the future and have a high sense of ownership of the company so that they will avoid actions that can be detrimental to the company. So far, there is still no test that examines the role of the founder in weakening the relationship between CEO overconfidence and the restatement of financial reporting so that it is one of the motivati...
The purpose of this research to explores the impact of family firm on CEO overconfidence, real ea... more The purpose of this research to explores the impact of family firm on CEO overconfidence, real earnings management and firm performance. Family firm is considered to have a significant impact on the personality trait known as CEO overconfidence. They like new investments and have the courage to take risks that will impact decisions thus encourage real earnings management and future firm performance. The sample of this research includes manufacturing firms listed on the Indonesian Stock Exchange during 2014–2016. This study uses the Sobel test for testing indirect relationships. The findings of this research are that CEO overconfidence has a positive relationship with real earnings management and a negative relationship with firm performance. The results also indicate that family firm doesn’t moderate the relationships between CEO overconfidence and real earnings management. Likewise, it doesn’t moderate the relationship between real earnings management and firm performance. The deci...
Objective - The purpose of this research is to examine the consequences of accrual based earnings... more Objective - The purpose of this research is to examine the consequences of accrual based earnings management and real earnings management on future operating performance.The firms studied engage in accrual-based earnings management with discretionary accrual measures using the modified Jones model and some of the following real earnings management activities: (1) Sales manipulation that accelerates the timing of sales through increased price discounts or cutting prices to boost sales in the current period; and/or (2) cutting of discretionary expenditures to increase income in the current period. Furthermore, the study examines the extent to which discretionary accrual and real earnings management affects subsequent operating performance (as measured by both return on assets and operating cash flows). Methodology/Technique - The sample manufacturing firms that engage in financial statement were listed on the Indonesian Stock Exchange between 2012 and 2014. The hypothesis testing method used in this research is multiple regression linear. Findings - The results suggest that accrual-based earnings management, with discretionary accrual measures, and real earnings management through sales manipulation and discretionary expenditures are positively associated with return on assets after one and two years. Meanwhile, accrual-based earnings management and real earnings management through sales manipulation enhances subsequent operating cash flows. However, real earnings management through discretionary expenditures does not influence operating cash flows. Novelty - This research contributes to the existing literature on the subsequent impact of accrual-based earnings management and real earnings management Type of Paper: Empirical Keywords: Discretionary Accrual; Sales Manipulation; Discretionary Expenditure; Return on Assets; Operating Cash Flows JEL Classification: M21, M41.
Academy of Accounting and Financial Studies Journal, 2019
This study aims to test the direct or indirect relationship between CEO overconfidence, audit fir... more This study aims to test the direct or indirect relationship between CEO overconfidence, audit firm size, real earnings management to audit opinion. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange in the period 2014-2016. This research testing uses multiple linear regression and logistic regression. The results of this study indicate that CEO overconfidence has a positive effect on real earnings management, while real earnings management has no effect on audit opinion. In addition, this study also shows that the audit firm size has no effect on the relationship between CEO overconfidence and real earnings management. However, this study shows that CEO overconfidence has a negative effect on audit opinion. This study also shows that real earnings management does not mediate the relationship between CEO overconfidence and audit opinion.
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK, 2021
This study aims to obtain empirical evidence regarding business strategy, deferred tax expense an... more This study aims to obtain empirical evidence regarding business strategy, deferred tax expense and company characteristics such as audit committees, proportion of independent commissioners, institutional ownership, firm size on tax avoidance. These factors were retested because there were still inconsistent results from previous studies and there were variables that were rarely studied. This study uses a sample that includes 396 non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2016 to 2018 period, which is the period surrounding the tax amnesty policy in Indonesia. This study uses the cash effective tax rate (CETR) which is considered as a measure that can describe the amount of tax avoidance by the company. The research hypotheses were tested using multiple linear regression analysis. The results of this study indicate that business strategy have a positive effect on tax avoidance and firm size has a negative effect on tax avoidance, while deferred ta...
Chicago Booth ARC: International Accounting (Topic), 2017
Objective –The purpose of this research is to examine the impact of the International Financial R... more Objective –The purpose of this research is to examine the impact of the International Financial Reporting Standard (IFRS) convergence in Indonesia on earnings quality. Methodology/Technique – Earnings quality is measured on both accrual earnings management and real earnings management. Indonesia began convergence IFRS in 2012. IFRS is considered capable of improving comparability, transparency, and earnings information, which is expected to ultimately improve earnings quality. The sample in this research uses manufacturing firms listed on the Indonesian Stock Exchange that were suspected to avoid loss during the observation period. The data consist of 45 companies examined between 2008 and 2015. Results –This study uses statistical methods and multiple regression linear to analyse the data. The research results show that IFRS convergence in Indonesia has had a negative impact on accrual earnings management and no impact on real earnings management. Novelty –The evidence shows that I...
PT.Ultrajaya merupakan suatu perusahaan yang bergerak dalam bidang industri makanan dan minuman. ... more PT.Ultrajaya merupakan suatu perusahaan yang bergerak dalam bidang industri makanan dan minuman. Di tahun 2004, diantara lebih dari 5 produsen yang memproduksi minuman UHT, PT. Ultrajaya masih tetap merupakan pemegang pangsa pasar tertinggi (market leader), baik untuk produk susu maupun produk sari buah. Pabriknya yang serba otomatis diakui sebagai salah satu mesin pengolahan makanan dan minuman yang paling canggih di Indonesia. Mesin yang paling modern dan berteknologi canggih ini digunakan untuk mempertahankan kesegaran dan nilai gizi dari bahan baku yang sudah terpilih untuk menghasilkan produk berkualitas terbaik bagi konsumen. Selama ini. PT.Ultrajaya telah menerapkan manajemen mutu terpadu. Hal ini ditunjukkan dengan adanya prinsip-prinsip dan aktivitas-aktivitas manajemen mutu terpadu yang dilaksanakan untuk memperbaiki kualitas yang nantinya dapat mengefisiensikan biaya kualitas. Penelitian yang dilakukan menggunakan metode deskriptif analitis terhadap penerapan manajemen mu...
Objective – The purpose of this research is to examine the consequences of accrual based earnings... more Objective – The purpose of this research is to examine the consequences of accrual based earnings management and real earnings management on future operating performance. The firms studied engage in accrual-based earnings management with discretionary accrual measures using the modified Jones model and some of the following real earnings management activities: (1) Sales manipulation that accelerates the timing of sales through increased price discounts or cutting prices to boost sales in the current period; and/or (2) cutting of discretionary expenditures to increase income in the current period. Furthermore, the study examines the extent to which discretionary accrual and real earnings management affects subsequent operating performance (as measured by both return on assets and operating cash flows). Methodology/Technique – The sample manufacturing firms that engage in financial statement were listed on the Indonesian Stock Exchange between 2012 and 2014. The hypothesis testing met...
Industry 4.0 which based on digital technology, internet and automation (robotics) had changed th... more Industry 4.0 which based on digital technology, internet and automation (robotics) had changed theway work in various fields of business. One of the changes was forcing accountants to be able touse technology to help their work. To equip students to become accountants who could usetechnology, accounting teachers must have prior knowledge about technology. The technology thatmust be mastered by accounting teachers and students was accounting software. The Center forResearch and Community Service (P3M) STIE Trisakti in collaboration with PT Ultima TeknoSolusindo provided training on the use of Accurate accounting software to high school andvocational school accounting teachers in Jakarta. STIE Trisakti selected Accurate accountingsoftware because Accurate accounting software was the most widely used accounting software bycompanies. The problem faced by accounting teachers in Jakarta was the lack of knowledgeregarding the use of accounting software. The aim of community service was to ...
GATR Journal of Finance and Banking Review Vol. 5 (2) April-June 2020
Objective – This study aims to examine the effect of corporate governance and several factors of ... more Objective – This study aims to examine the effect of corporate governance and several factors of corporate financial characteristics on earnings management. Corporate governance mechanisms such as an independent board, board size, and audit committee size are expected to be able to limit the ability of management to carry out earnings management. Meanwhile, a company's financial characteristics such as corporate strategy, company age, operating cash flow, company growth, profitability, company size and leverage are predicted to affect earnings management. Methodology/Technique – Many previous studies have involved the examination of corporate governance mechanisms and corporate financial characteristics of earnings management however, the results of those studies give rise to inconsistencies. Hence, this study seeks to re-examine the existence of corporate governance mechanisms and corporate financial characteristics of earnings management. The sample in this research is non-fin...
Tujuan dilakukannya penelitian ini adalah untuk mengetahui hubungan antara karakteristik perusah... more Tujuan dilakukannya penelitian ini adalah untuk mengetahui hubungan antara karakteristik perusahaan yang meliputi pertumbuhan perusahaan, kinerja perusahaan, ukuran perusahaan, umur perusahaan, ukuran dewan komisaris, serta struktur kepemilikan berupa kepemilikan manajerial, kepemilikan institusional dan kualitas audit terhadap manajemen laba pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan sampel sebanyak 139 perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia yang dipilih dengan menggunakan metode purposive sampling selama periode 2016 sampai 2018 dengan total observasi sebanyak 417 data. Penelitian ini menggunakan analisis regresi linear berganda. Hasil dari penelitian ini menunjukan bahwa karakteristik perusahaan seperti pertumbuhan perusahaan dan kinerja perusahaan memiliki pengaruh terhadap manajemen laba, sedangkan variabel independen lainnya seperti ukuran perusahaan, umur perusahaan, ukuran dewan komisaris, kepemili...
Objective – This study aims to examine whether audit firm size mitigates the relationship between... more Objective – This study aims to examine whether audit firm size mitigates the relationship between CEO overconfidence and tax avoidance. CEO overconfidence has the characteristics of a very high level of self-confidence which influences the pattern of thought and the way they make strategic decisions. CEO overconfidence has a tendency to avoid taxes. It aims to show competence in tax management and raise funds for investment. External party oversight, such as by audit firms, will mitigate the relationship between CEO overconfidence and tax avoidance through an attitude of independence, as well as competence and function as examiners of the company's financial reporting. Methodology/Technique – This study uses a sample of Indonesian non-financial companies in the period 2013-2017. This study analyses the data with statistical methods using linear multiple regression. Findings – The results of this study indicate that CEO overconfidence is positively related to tax avoidance, while...
This study aims to examine the effect of Enterprise Risk Management (ERM), earnings volatility an... more This study aims to examine the effect of Enterprise Risk Management (ERM), earnings volatility and company characteristics such as asset tangibility, company size, company growth, profitability, company age, liquidity and leverage on firm value. The implementation of Enterprise Risk Management in the company is useful for managing risks that may occur in the company's operational activities. Enterprise Risk Management is an effort to improve the quality of risk management implementation that can mitigate risks that arise so that companies are not only able to survive but also excel in business competition. Thus, the application of ERM is alleged to have an influence on firm value. Meanwhile, earnings volatility is a picture of the level of business risk faced by the company so that it can affect the value of a company. The implementation of ERM, the occurrence of earnings volatility and the characteristics of the company itself can be an indication of the company's risk whic...
This study aims to examine whether CEO overconfidence influences the relationship of business str... more This study aims to examine whether CEO overconfidence influences the relationship of business strategy and market competition to real earnings management. The sample used in this study is manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2016. The results of this study indicate that the cost leadership strategy has a positive effect on real earnings management while the differentiation strategy has a negative effect on real earnings management. The use of cost leadership strategies and high market competition will improve real earnings management but do not affect the differentiation strategy. Whereas CEO overconfidence strengthens the relationship between strategy differentiation and real earnings management. However, the results of this study also show that the interaction between business strategy, market competition and CEO overconfidence has no influence on real earnings
This study has two research questions:1) Does CEO overconfidence have a positive effect on restat... more This study has two research questions:1) Does CEO overconfidence have a positive effect on restatement of financial reporting and 2) the existence of the founder in weakening the relationship between CEO overconfidence and restatement of financial reporting. The motivation of this research is the limited research on the relationship between CEO overconfidence and restatement of financial reporting, especially in countries where the majority are family companies. Generally, family companies will be controlled by the family itself, especially the company founder. Founders are considered to be more concerned with maintaining the company's reputation in the future and have a high sense of ownership of the company so that they will avoid actions that can be detrimental to the company. So far, there is still no test that examines the role of the founder in weakening the relationship between CEO overconfidence and the restatement of financial reporting so that it is one of the motivati...
The purpose of this research to explores the impact of family firm on CEO overconfidence, real ea... more The purpose of this research to explores the impact of family firm on CEO overconfidence, real earnings management and firm performance. Family firm is considered to have a significant impact on the personality trait known as CEO overconfidence. They like new investments and have the courage to take risks that will impact decisions thus encourage real earnings management and future firm performance. The sample of this research includes manufacturing firms listed on the Indonesian Stock Exchange during 2014–2016. This study uses the Sobel test for testing indirect relationships. The findings of this research are that CEO overconfidence has a positive relationship with real earnings management and a negative relationship with firm performance. The results also indicate that family firm doesn’t moderate the relationships between CEO overconfidence and real earnings management. Likewise, it doesn’t moderate the relationship between real earnings management and firm performance. The deci...
Objective - The purpose of this research is to examine the consequences of accrual based earnings... more Objective - The purpose of this research is to examine the consequences of accrual based earnings management and real earnings management on future operating performance.The firms studied engage in accrual-based earnings management with discretionary accrual measures using the modified Jones model and some of the following real earnings management activities: (1) Sales manipulation that accelerates the timing of sales through increased price discounts or cutting prices to boost sales in the current period; and/or (2) cutting of discretionary expenditures to increase income in the current period. Furthermore, the study examines the extent to which discretionary accrual and real earnings management affects subsequent operating performance (as measured by both return on assets and operating cash flows). Methodology/Technique - The sample manufacturing firms that engage in financial statement were listed on the Indonesian Stock Exchange between 2012 and 2014. The hypothesis testing method used in this research is multiple regression linear. Findings - The results suggest that accrual-based earnings management, with discretionary accrual measures, and real earnings management through sales manipulation and discretionary expenditures are positively associated with return on assets after one and two years. Meanwhile, accrual-based earnings management and real earnings management through sales manipulation enhances subsequent operating cash flows. However, real earnings management through discretionary expenditures does not influence operating cash flows. Novelty - This research contributes to the existing literature on the subsequent impact of accrual-based earnings management and real earnings management Type of Paper: Empirical Keywords: Discretionary Accrual; Sales Manipulation; Discretionary Expenditure; Return on Assets; Operating Cash Flows JEL Classification: M21, M41.
Academy of Accounting and Financial Studies Journal, 2019
This study aims to test the direct or indirect relationship between CEO overconfidence, audit fir... more This study aims to test the direct or indirect relationship between CEO overconfidence, audit firm size, real earnings management to audit opinion. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange in the period 2014-2016. This research testing uses multiple linear regression and logistic regression. The results of this study indicate that CEO overconfidence has a positive effect on real earnings management, while real earnings management has no effect on audit opinion. In addition, this study also shows that the audit firm size has no effect on the relationship between CEO overconfidence and real earnings management. However, this study shows that CEO overconfidence has a negative effect on audit opinion. This study also shows that real earnings management does not mediate the relationship between CEO overconfidence and audit opinion.
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK, 2021
This study aims to obtain empirical evidence regarding business strategy, deferred tax expense an... more This study aims to obtain empirical evidence regarding business strategy, deferred tax expense and company characteristics such as audit committees, proportion of independent commissioners, institutional ownership, firm size on tax avoidance. These factors were retested because there were still inconsistent results from previous studies and there were variables that were rarely studied. This study uses a sample that includes 396 non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2016 to 2018 period, which is the period surrounding the tax amnesty policy in Indonesia. This study uses the cash effective tax rate (CETR) which is considered as a measure that can describe the amount of tax avoidance by the company. The research hypotheses were tested using multiple linear regression analysis. The results of this study indicate that business strategy have a positive effect on tax avoidance and firm size has a negative effect on tax avoidance, while deferred ta...
Chicago Booth ARC: International Accounting (Topic), 2017
Objective –The purpose of this research is to examine the impact of the International Financial R... more Objective –The purpose of this research is to examine the impact of the International Financial Reporting Standard (IFRS) convergence in Indonesia on earnings quality. Methodology/Technique – Earnings quality is measured on both accrual earnings management and real earnings management. Indonesia began convergence IFRS in 2012. IFRS is considered capable of improving comparability, transparency, and earnings information, which is expected to ultimately improve earnings quality. The sample in this research uses manufacturing firms listed on the Indonesian Stock Exchange that were suspected to avoid loss during the observation period. The data consist of 45 companies examined between 2008 and 2015. Results –This study uses statistical methods and multiple regression linear to analyse the data. The research results show that IFRS convergence in Indonesia has had a negative impact on accrual earnings management and no impact on real earnings management. Novelty –The evidence shows that I...
PT.Ultrajaya merupakan suatu perusahaan yang bergerak dalam bidang industri makanan dan minuman. ... more PT.Ultrajaya merupakan suatu perusahaan yang bergerak dalam bidang industri makanan dan minuman. Di tahun 2004, diantara lebih dari 5 produsen yang memproduksi minuman UHT, PT. Ultrajaya masih tetap merupakan pemegang pangsa pasar tertinggi (market leader), baik untuk produk susu maupun produk sari buah. Pabriknya yang serba otomatis diakui sebagai salah satu mesin pengolahan makanan dan minuman yang paling canggih di Indonesia. Mesin yang paling modern dan berteknologi canggih ini digunakan untuk mempertahankan kesegaran dan nilai gizi dari bahan baku yang sudah terpilih untuk menghasilkan produk berkualitas terbaik bagi konsumen. Selama ini. PT.Ultrajaya telah menerapkan manajemen mutu terpadu. Hal ini ditunjukkan dengan adanya prinsip-prinsip dan aktivitas-aktivitas manajemen mutu terpadu yang dilaksanakan untuk memperbaiki kualitas yang nantinya dapat mengefisiensikan biaya kualitas. Penelitian yang dilakukan menggunakan metode deskriptif analitis terhadap penerapan manajemen mu...
Objective – The purpose of this research is to examine the consequences of accrual based earnings... more Objective – The purpose of this research is to examine the consequences of accrual based earnings management and real earnings management on future operating performance. The firms studied engage in accrual-based earnings management with discretionary accrual measures using the modified Jones model and some of the following real earnings management activities: (1) Sales manipulation that accelerates the timing of sales through increased price discounts or cutting prices to boost sales in the current period; and/or (2) cutting of discretionary expenditures to increase income in the current period. Furthermore, the study examines the extent to which discretionary accrual and real earnings management affects subsequent operating performance (as measured by both return on assets and operating cash flows). Methodology/Technique – The sample manufacturing firms that engage in financial statement were listed on the Indonesian Stock Exchange between 2012 and 2014. The hypothesis testing met...
Industry 4.0 which based on digital technology, internet and automation (robotics) had changed th... more Industry 4.0 which based on digital technology, internet and automation (robotics) had changed theway work in various fields of business. One of the changes was forcing accountants to be able touse technology to help their work. To equip students to become accountants who could usetechnology, accounting teachers must have prior knowledge about technology. The technology thatmust be mastered by accounting teachers and students was accounting software. The Center forResearch and Community Service (P3M) STIE Trisakti in collaboration with PT Ultima TeknoSolusindo provided training on the use of Accurate accounting software to high school andvocational school accounting teachers in Jakarta. STIE Trisakti selected Accurate accountingsoftware because Accurate accounting software was the most widely used accounting software bycompanies. The problem faced by accounting teachers in Jakarta was the lack of knowledgeregarding the use of accounting software. The aim of community service was to ...
GATR Journal of Finance and Banking Review Vol. 5 (2) April-June 2020
Objective – This study aims to examine the effect of corporate governance and several factors of ... more Objective – This study aims to examine the effect of corporate governance and several factors of corporate financial characteristics on earnings management. Corporate governance mechanisms such as an independent board, board size, and audit committee size are expected to be able to limit the ability of management to carry out earnings management. Meanwhile, a company's financial characteristics such as corporate strategy, company age, operating cash flow, company growth, profitability, company size and leverage are predicted to affect earnings management. Methodology/Technique – Many previous studies have involved the examination of corporate governance mechanisms and corporate financial characteristics of earnings management however, the results of those studies give rise to inconsistencies. Hence, this study seeks to re-examine the existence of corporate governance mechanisms and corporate financial characteristics of earnings management. The sample in this research is non-fin...
Tujuan dilakukannya penelitian ini adalah untuk mengetahui hubungan antara karakteristik perusah... more Tujuan dilakukannya penelitian ini adalah untuk mengetahui hubungan antara karakteristik perusahaan yang meliputi pertumbuhan perusahaan, kinerja perusahaan, ukuran perusahaan, umur perusahaan, ukuran dewan komisaris, serta struktur kepemilikan berupa kepemilikan manajerial, kepemilikan institusional dan kualitas audit terhadap manajemen laba pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan sampel sebanyak 139 perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia yang dipilih dengan menggunakan metode purposive sampling selama periode 2016 sampai 2018 dengan total observasi sebanyak 417 data. Penelitian ini menggunakan analisis regresi linear berganda. Hasil dari penelitian ini menunjukan bahwa karakteristik perusahaan seperti pertumbuhan perusahaan dan kinerja perusahaan memiliki pengaruh terhadap manajemen laba, sedangkan variabel independen lainnya seperti ukuran perusahaan, umur perusahaan, ukuran dewan komisaris, kepemili...
Objective – This study aims to examine whether audit firm size mitigates the relationship between... more Objective – This study aims to examine whether audit firm size mitigates the relationship between CEO overconfidence and tax avoidance. CEO overconfidence has the characteristics of a very high level of self-confidence which influences the pattern of thought and the way they make strategic decisions. CEO overconfidence has a tendency to avoid taxes. It aims to show competence in tax management and raise funds for investment. External party oversight, such as by audit firms, will mitigate the relationship between CEO overconfidence and tax avoidance through an attitude of independence, as well as competence and function as examiners of the company's financial reporting. Methodology/Technique – This study uses a sample of Indonesian non-financial companies in the period 2013-2017. This study analyses the data with statistical methods using linear multiple regression. Findings – The results of this study indicate that CEO overconfidence is positively related to tax avoidance, while...
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