The Effect of Executive Narcissism and Characteristics of External Auditors on Foreign Ownership on Tax Avoidance as Moderating Variable (A Study on Energy Sector Companies  of the Indonesian Stock Exchange)

Ka Tiong; Tubagus Ismail; Helmi Yazid; Muhammad Taqi

Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia

Research Article

The Effect of Executive Narcissism and Characteristics of External Auditors on Foreign Ownership on Tax Avoidance as Moderating Variable (A Study on Energy Sector Companies of the Indonesian Stock Exchange)

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@INPROCEEDINGS{10.4108/eai.4-11-2022.2328636,
    author={Ka  Tiong and Tubagus  Ismail and Helmi  Yazid and Muhammad  Taqi},
    title={The Effect of Executive Narcissism and Characteristics of External Auditors on Foreign Ownership on Tax Avoidance as Moderating Variable (A Study on Energy Sector Companies  of the Indonesian Stock Exchange)},
    proceedings={Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia},
    publisher={EAI},
    proceedings_a={ICOSTELM},
    year={2023},
    month={9},
    keywords={tax avoidance ceo narcissism auditor education auditor gender auditor tenure foreign ownership},
    doi={10.4108/eai.4-11-2022.2328636}
}

Ka Tiong
Tubagus Ismail
Helmi Yazid
Muhammad Taqi
Year: 2023
The Effect of Executive Narcissism and Characteristics of External Auditors on Foreign Ownership on Tax Avoidance as Moderating Variable (A Study on Energy Sector Companies of the Indonesian Stock Exchange)
ICOSTELM
EAI
DOI: 10.4108/eai.4-11-2022.2328636

Ka Tiong¹^,*, Tubagus Ismail², Helmi Yazid³, Muhammad Taqi³

1: PhD Scholar of Sultan Ageng Tirtayasa University and Faculty Member of Bina Nusantara University, Indonesia
2: Professor Accounting Departemen Faculty of Economic and Business of Sultan Ageng Tirtayasa University, Indonesia
3: Associate Professor Accounting Departemen Faculty of Economic and Business of Sultan Ageng Tirtayasa University, Indonesia

*Contact email: kationgbong@gmail.com

Abstract

The study aimed to examine the impact of executive narcissism and external auditor characteristics on foreign ownership of tax avoidance as moderating variables. This study used a quantitative method with IDX-listed energy sector companies for 2016-2020 as the research objects. The study revealed that executive narcissism affected tax avoidance, while external auditor characteristics with three different proxies presented no effect on tax avoidance. Besides, foreign ownership could not moderate the impact of executive narcissism and external characteristics on tax avoidance.

Keywords: tax avoidance ceo narcissism auditor education auditor gender auditor tenure foreign ownership

Published: 2023-09-11
Publisher: EAI

: http://dx.doi.org/10.4108/eai.4-11-2022.2328636