PENGARUH TAX MANAGEMENT DAN INTELLECTUAL CAPITAL TERHADAP FIRM PERFORMANCE YANG DIMODERASI OLEH KEPEMILIKAN MANAJERIAL DI ERA PANDEMIK COVID-19

Tandry Whittleliang Hakki, Monica Lesmana, Selviany Selviany

Abstract


This study aims to determine the effect of Tax Management on Company Performance, the effect of Intellectual Capital on Company Performance and to determine whether there is a role of managerial ownership as a moderator of the influence of Tax Management and Intellectual Capital on Company Performance. By using multiple linear regression, these results indicate that Intellectual Capital has an effect on Firm Performance but Tax Management has no effect on Firm Performance. Then Managerial Ownership moderates the effect of Intellectual Capital on Company Performance, but does not moderate the effect of Tax Management on Company Performance


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