The Influence Of Tax Aggressiveness, Csr And Independent Commissioners On Financial Distress With Leverage As A Moderation Variable
Keywords:
Keywords: GCG, CSR, Tax Aggressiveness, Financial Distress, LeverageAbstract
This research aims to examine the influence of GCG, CSR and tax aggressiveness on financial distress with leverage as moderation in property and real estate companies in Indonesia listed on the IDX in 2017-2021. The sampling technique used in this research is purposive sampling technique and for data analysis using multiple linear analysis techniques. This research reveals that GCG does not have a significant effect on Financial Distress, CSR has a positive and significant effect on Financial Distress, Tax Aggressiveness has no significant effect on Financial Distress, Leverage has no significant effect on the effect of GCG on Financial Distress, Leverage has a positive effect on the effect of GCG CSR on Financial Distress, Leverage has no effect on the effect of tax aggressiveness on financial distress
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Copyright (c) 2024 Savera Wulan Pratiwi, Dirvi Surya Abbas (Author)
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