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)

Tiong, Ka; Ismail, Tubagus; Yazid, Helmi; Taqi, Muhammad

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)

Tiong, Ka and Ismail, Tubagus and Yazid, Helmi and Taqi, Muhammad (2016) 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). In: 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.

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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 th

Item Type:	Conference or Workshop Item (UNSPECIFIED)
Date Deposited:	04 Mar 2026 16:39
Last Modified:	17 Apr 2026 02:12
URI:	http://eprints.eai.eu/id/eprint/44740

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