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Author

Etty Murwaningsari

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Conference Aug 2026

Foreign Ownership, Tax Avoidance, and Firm Value: The Moderating Role of Capital Structure

Firm value represents the market's comprehensive evaluation of a company's current performance and its future growth potential., representing the ability of a firm to generate sustainable returns and maximize shareholder wealth. Prior studies suggest that foreign ownership and tax avoidance are important determinants i...

Etty Murwaningsari, Idar Rachmatulloh · 0 citations
Conference Aug 2026

Heterogeneous Effects of Governance and Information Quality on Corporate Tax Risk: A Quantile Regression Approach

Corporate Tax Risk (CTR) encapsulates managerial uncertainty in tax reporting and reflects Corporate Governance efficacy under information asymmetry (Saragih & Ali, 2023; Guedrib & Bougacha, 2024). Anchored in Agency Theory, this study posits that conflicts arise when managers (agents) hold an information advantage ove...

Haqi Fadillah, Etty Murwaningsari · 0 citations
Conference Aug 2026

Auditor Tenure, Institutional Ownership, and Financial Statement Quality: Evidence from Emerging Markets

Concerns over financial reporting quality (FRQ) have intensified in recent years following repeated cases of earnings manipulation and audit-related controversies. In emerging markets such as Indonesia—where ownership concentration is common and regulatory enforcement may vary—the credibility of financial reporting bec...

Metta Satyani Widjaja, Etty Murwaningsari · 0 citations

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