Karakteristik Ceo terhadap Penghindaran Pajak dan Kinerja Perusahaan

Penulis

  • Ni Made Mega Abdi Utami Politeknik Negeri Bali
  • Made Ayu Dwijayanti Politeknik Negeri Bali
  • Ni Luh Putu Normadewi Abdi Pradnyani Politeknik Negeri Bali
  • I Dewa Agung Nanditiya Putra Politeknik Negeri Bali

DOI:

https://doi.org/10.54259/akua.v5i1.6261

Abstrak

Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik CEO, yaitu status keluarga (Family CEO) dan masa jabatan (CEO Tenure), terhadap kinerja perusahaan dan tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis regresi linier terhadap 77 perusahaan (385 observasi) yang dipilih melalui purposive sampling. Hasil penelitian menunjukkan bahwa Family CEO tidak berpengaruh signifikan terhadap ROA maupun Tobin’s Q, sementara CEO Tenure berpengaruh positif terhadap ROA namun tidak memengaruhi Tobin’s Q. Pada model tax avoidance, Family CEO berpengaruh signifikan negatif terhadap ETR. CEO Tenure berpengaruh signifikan negatif terhadap ETR.

Kata Kunci: Karakteristik CEO, Penghindaran Pajak, Kinerja Perusahaan

Unduhan

Data unduhan belum tersedia.

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Unduhan

Diterbitkan

2026-01-15

Cara Mengutip

Ni Made Mega Abdi Utami, Made Ayu Dwijayanti, Ni Luh Putu Normadewi Abdi Pradnyani, & I Dewa Agung Nanditiya Putra. (2026). Karakteristik Ceo terhadap Penghindaran Pajak dan Kinerja Perusahaan. AKUA: Jurnal Akuntansi Dan Keuangan, 5(1), 243–253. https://doi.org/10.54259/akua.v5i1.6261

Terbitan

Vol 5 No 1 (2026): Januari 2026

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Articles

Lisensi

Hak Cipta (c) 2025 Ni Made Mega Abdi Utami, Made Ayu Dwijayanti, Ni Luh Putu Normadewi Abdi Pradnyani, I Dewa Agung Nanditiya Putra

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