{"id":"https://openalex.org/W3153209783","doi":"https://doi.org/10.29040/ijebar.v5i1.2146","title":"Gender Diversity as the Moderating Effect on Tax Avoidance, Economic Value Added, and Firm Value: A Study of Companies Listed on Indonesia Stock Exchange 2015-2019","display_name":"Gender Diversity as the Moderating Effect on Tax Avoidance, Economic Value Added, and Firm Value: A Study of Companies Listed on Indonesia Stock Exchange 2015-2019","publication_year":2021,"publication_date":"2021-03-30","ids":{"openalex":"https://openalex.org/W3153209783","doi":"https://doi.org/10.29040/ijebar.v5i1.2146","mag":"3153209783"},"language":"en","primary_location":{"id":"doi:10.29040/ijebar.v5i1.2146","doi":"https://doi.org/10.29040/ijebar.v5i1.2146","is_oa":true,"landing_page_url":"https://doi.org/10.29040/ijebar.v5i1.2146","pdf_url":"https://jurnal.stie-aas.ac.id/index.php/IJEBAR/article/download/2146/1086","source":{"id":"https://openalex.org/S4210197850","display_name":"International Journal of Economics Business and Accounting Research (IJEBAR)","issn_l":"2614-1280","issn":["2614-1280","2622-4771"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jurnal.stie-aas.ac.id/index.php/IJEBAR/article/download/2146/1086","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5032119896","display_name":"Sesilia Rukti Pertiwi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3129457838","display_name":"Perbanas Institute","ror":"https://ror.org/04pbams03","country_code":"ID","type":"education","lineage":["https://openalex.org/I3129457838"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Sesilia Rukti Pertiwi","raw_affiliation_strings":["Asian Banking Finance Informatics Institute Perbanas (ABFII Perbanas)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Asian Banking Finance Informatics Institute Perbanas (ABFII Perbanas)","institution_ids":["https://openalex.org/I3129457838"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5060163043","display_name":"Wiwiek Prihandini","orcid":"https://orcid.org/0000-0003-0214-8570","observed_orcids":["https://orcid.org/0000-0003-0214-8570"]},"institutions":[{"id":"https://openalex.org/I3129457838","display_name":"Perbanas Institute","ror":"https://ror.org/04pbams03","country_code":"ID","type":"education","lineage":["https://openalex.org/I3129457838"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Wiwiek Prihandini","raw_affiliation_strings":["Asian Banking Finance Informatics Institute Perbanas (ABFII Perbanas)"],"raw_orcid":"https://orcid.org/0000-0003-0214-8570","affiliations":[{"raw_affiliation_string":"Asian Banking Finance Informatics Institute Perbanas (ABFII Perbanas)","institution_ids":["https://openalex.org/I3129457838"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I3129457838"],"apc_list":null,"apc_paid":null,"fwci":2.3031,"has_fulltext":true,"cited_by_count":12,"citation_normalized_percentile":{"value":0.87703442,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":97},"biblio":{"volume":"5","issue":"1","first_page":"435","last_page":"449"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11047","display_name":"Gender Diversity and Inequality","score":0.8192999958992004,"subfield":{"id":"https://openalex.org/subfields/3318","display_name":"Gender Studies"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11047","display_name":"Gender Diversity and Inequality","score":0.8192999958992004,"subfield":{"id":"https://openalex.org/subfields/3318","display_name":"Gender Studies"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.12290000170469284,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.017999999225139618,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/gender-diversity","display_name":"gender diversity","score":0.9959999918937683},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.7889999747276306},{"id":"https://openalex.org/keywords/economic-value-added","display_name":"economic value added","score":0.9990000128746033},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":1.0},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.8379999995231628},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.7049999833106995},{"id":"https://openalex.org/keywords/consumer-goods-manufacturers","display_name":"consumer goods manufacturing companies","score":0.7129999995231628},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9950000047683716}],"concepts":[{"id":"https://openalex.org/C23032112","wikidata":"https://www.wikidata.org/wiki/Q1344727","display_name":"Enterprise value","level":2,"score":0.7383415699005127},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.6870179772377014},{"id":"https://openalex.org/C9778290","wikidata":"https://www.wikidata.org/wiki/Q1900659","display_name":"Market value added","level":3,"score":0.6363043189048767},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.593014657497406},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.5306320190429688},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5133227705955505},{"id":"https://openalex.org/C25070020","wikidata":"https://www.wikidata.org/wiki/Q426971","display_name":"Economic Value Added","level":3,"score":0.5098921060562134},{"id":"https://openalex.org/C2781316041","wikidata":"https://www.wikidata.org/wiki/Q1230584","display_name":"Diversity (politics)","level":2,"score":0.5035576224327087},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.42455852031707764},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3676934540271759},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3111293911933899},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.21507418155670166},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.14494138956069946},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.10916370153427124},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.08876842260360718},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C19165224","wikidata":"https://www.wikidata.org/wiki/Q23404","display_name":"Anthropology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.29040/ijebar.v5i1.2146","doi":"https://doi.org/10.29040/ijebar.v5i1.2146","is_oa":true,"landing_page_url":"https://doi.org/10.29040/ijebar.v5i1.2146","pdf_url":"https://jurnal.stie-aas.ac.id/index.php/IJEBAR/article/download/2146/1086","source":{"id":"https://openalex.org/S4210197850","display_name":"International Journal of Economics Business and Accounting Research (IJEBAR)","issn_l":"2614-1280","issn":["2614-1280","2622-4771"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","raw_type":"journal-article"},{"id":"mag:3153209783","doi":null,"is_oa":true,"landing_page_url":"http://jurnal.stie-aas.ac.id/index.php/IJEBAR/article/view/2146","pdf_url":null,"source":{"id":"https://openalex.org/S4210197850","display_name":"International Journal of Economics Business and Accounting Research (IJEBAR)","issn_l":"2614-1280","issn":["2614-1280","2622-4771"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","raw_type":null}],"best_oa_location":{"id":"doi:10.29040/ijebar.v5i1.2146","doi":"https://doi.org/10.29040/ijebar.v5i1.2146","is_oa":true,"landing_page_url":"https://doi.org/10.29040/ijebar.v5i1.2146","pdf_url":"https://jurnal.stie-aas.ac.id/index.php/IJEBAR/article/download/2146/1086","source":{"id":"https://openalex.org/S4210197850","display_name":"International Journal of Economics Business and Accounting Research (IJEBAR)","issn_l":"2614-1280","issn":["2614-1280","2622-4771"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/5","score":0.7307999730110168,"display_name":"Gender equality"},{"id":"https://metadata.un.org/sdg/8","score":0.7257999777793884,"display_name":"Decent work and economic growth"},{"id":"https://metadata.un.org/sdg/10","score":0.4000000059604645,"display_name":"Reduced inequalities"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3153209783.pdf","grobid_xml":"https://content.openalex.org/works/W3153209783.grobid-xml"},"referenced_works_count":23,"referenced_works":["https://openalex.org/W1524038559","https://openalex.org/W2081254102","https://openalex.org/W2139382679","https://openalex.org/W2146880834","https://openalex.org/W2444024195","https://openalex.org/W2498446426","https://openalex.org/W2576805411","https://openalex.org/W2752617332","https://openalex.org/W2800021164","https://openalex.org/W2884094528","https://openalex.org/W2884863215","https://openalex.org/W2913651706","https://openalex.org/W2915706615","https://openalex.org/W2954404764","https://openalex.org/W2989320011","https://openalex.org/W2991994161","https://openalex.org/W2995879398","https://openalex.org/W3012447580","https://openalex.org/W3032931767","https://openalex.org/W3123310207","https://openalex.org/W3123787812","https://openalex.org/W3130561365","https://openalex.org/W7215701548"],"related_works":["https://openalex.org/W4401783642","https://openalex.org/W2570558682","https://openalex.org/W4286358799","https://openalex.org/W7220814142","https://openalex.org/W4413028801","https://openalex.org/W7219756358","https://openalex.org/W4206390770","https://openalex.org/W7164383368","https://openalex.org/W7028765942","https://openalex.org/W4309045677"],"abstract_inverted_index":{"Gender":[0],"diversity":[1,106,117,138],"gives":[2],"equal":[3],"opportunities":[4],"for":[5],"women":[6,25],"and":[7,38],"men":[8],"to":[9,20,121],"occupy":[10],"key":[11],"positions":[12],"in":[13,31,55,66],"the":[14,22,28,33,56,62,73,108,123],"company\u2019s":[15],"management.":[16],"This":[17],"study":[18,84],"aims":[19],"reveal":[21],"role":[23],"of":[24,35,82,110,125],"sitting":[26],"on":[27,43,51,61,92,101,112,128],"executive":[29],"boards":[30],"strengthening":[32],"effect":[34,91,100,109,124],"tax":[36,87,126,132],"avoidance":[37,88,127],"economic":[39],"value":[40],"added":[41],"(EVA)":[42],"firm":[44,93,102,113,129,135],"value.":[45,103,130],"Model":[46],"testing":[47],"was":[48],"carried":[49],"out":[50],"59":[52],"manufacturing":[53],"companies":[54],"consumer":[57],"goods":[58],"industry":[59],"listed":[60],"Indonesia":[63],"Stock":[64],"Exchange":[65],"2015-2019.":[67],"The":[68,80],"data":[69],"were":[70],"analysed":[71],"using":[72],"multiple":[74],"linear":[75],"regression":[76],"processed":[77],"by":[78],"Eviews.":[79],"results":[81],"this":[83],"indicate":[85],"that":[86],"has":[89,97],"no":[90],"value,":[94,114,136],"while":[95],"EVA":[96,111],"a":[98],"positive":[99],"Furthermore,":[104],"gender":[105,116,137],"weakens":[107],"but":[115],"is":[118],"not":[119],"proven":[120],"moderate":[122],"Keywords:":[131],"avoidance,":[133],"EVA,":[134]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2021-04-26T00:00:00"}
