PENGARUH TAX AVOIDANCE DAN STRUKTUR KEPEMILIKAN TERHADAP TIMELINESS PUBLIKASI LAPORAN KEUANGAN DI BURSA EFEK INDONESIA

Belya Dwi Puteri; Made Dudy Satyawan

doi:10.14710/jaa.16.2.124-137

DOI: https://doi.org/10.14710/jaa.16.2.124-137

PENGARUH TAX AVOIDANCE DAN STRUKTUR KEPEMILIKAN TERHADAP TIMELINESS PUBLIKASI LAPORAN KEUANGAN DI BURSA EFEK INDONESIA

*Belya Dwi Puteri - Universitas Negeri Surabaya, Indonesia

Made Dudy Satyawan - Universitas Negeri Surabaya, Indonesia

Citation Format:

Abstract

The characteristics of financial statements in the form on the timeliness of financial statements publication is one of the requirements for information from financial statements to be relevant for the user’s decision. This study aims to determine the effect of tax avoidance and ownership structure on the timeliness of financial statement publication listed on the Indonesia Stock Exchange in period 2014-2018. Sample of research from purposive sampling is 475 companies with logistic regression analysis. The analysis evidence that tax avoindace, ownership concentrated on the family, and foreign ownership has an influence on the timeliness of financial statement publication. However, institutional ownership does not affect on the timeliness of financial statements publication.

Fulltext View|Download

Keywords: timeliness; ownership structure; tax avoidance; and financial statements publication.

Article Metrics:

Article Info

Section: Research Articles

Language : EN

In Volume 16, Nomor 2, Tahun 2019

Recent articles

THE EFFECTS OF AUDIT LAG, OPINION SHOPPING, LEVERAGE, AND PROFITABILITY TO THE GOING CONCERN AUDIT OPINION THE EFFECT OF FREE CASH FLOW ON ASSET UTILIZATION WITH OWNERSHIP STRUCTURES AS MODERATING VARIABLES DETERMINAN MANAJEMEN PAJAK PERUSAHAAN: UKURAN PERUSAHAAN, PENDANAAN UTANG, PROFITABILITAS, INTENSITAS ASET TETAP DAN MEKANISME TATA KELOLA More recent articles

Most cited articles

PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, PROFITABILITAS, TERHADAP CORPORATE SOCIAL RESPONSIBILITY DAPATKAH TEORI FRAUD TRIANGLE MENJELASKAN KECURANGAN DALAM LAPORAN KEUANGAN? PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LAMANYA WAKTU PENYELESAIAN AUDIT (AUDIT DELAY) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ANALISIS FAKTOR-FAKTOR PENENTU KUALITAS AUDIT DENGAN MORAL JUDGMENT SEBAGAI PEMODERASI (STUDI PADA BPK RI PERWAKILAN PROVINSI MALUKU UTARA) PENGAWASAN UNTUK PEMBERANTASAN KORUPSI More cited articles

Last update:

Proceedings of the International Colloquium on Business and Economics (ICBE 2022)
Arum Ardianingsih, Payamta Payamta. Advances in Economics, Business and Management Research, 229 , 2022. doi: 10.2991/978-94-6463-066-4_6

Last update: 2024-04-24 23:26:05

No citation recorded.

Authors who publish with this journal agree to the following terms:

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).