Pengaruh Kebijakan Dividen, Pengungkapan Enterprise Risk Management, Dan Stru…

ABSTRACT This study aimed to examine the effect of tax avoidance on firm value was transparency of information and institutional ownership as moderating variable. Cash ETR is used to measure the variable tax avoidance. The Tobin’s Q ratio is used to measure the variable firm value, the completeness index of voluntary disclosure is used to measure the transparency of information variable,…