Intersecting Dimensions: Qualitative Investigation Into Financial Performance, Firm Valuation, Tax Compliance, Corporate Governance, And Leadership Dynamics

Authors

  • Salsabila Andrina Sekolah Tinggi Ilmu Ekonomi Kasih Bangsa
  • Ranti Karlaili Sekolah Tinggi Ilmu Ekonomi Kasih Bangsa

DOI:

https://doi.org/10.55606/ijemr.v1i3.193

Keywords:

Intersecting Dimensions, Qualitative Inquiry, Organizational Dynamics

Abstract

This research aims to explore the intricate interplay among financial performance, firm valuation, tax compliance, corporate governance, and leadership dynamics within organizations. The study employs a multi-dimensional model to investigate these interconnected aspects comprehensively. Sampling techniques involve purposive sampling to ensure representation across industries and organizational sizes. Data analysis utilizes thematic analysis to identify patterns, relationships, and emergent themes from qualitative data sources. Preliminary findings reveal complex interactions among the studied dimensions, highlighting the nuanced influence of leadership strategies, governance frameworks, and compliance practices on financial outcomes and firm valuation. The research contributes to a deeper understanding of the holistic dynamics shaping organizational performance and offers insights for practitioners and policymakers to enhance strategic decision-making and governance practices.

References

Amelia, Y., & Waruwu, K. L. (2022). The Influence of Profitability , Leverage , and Deferred Tax Expenses on Tax Avoidance ( Empirical Study of LQ45 Companies Listed in IDX ). Jurnal Administrare: Jurnal Pemikiran Ilmiah Dan Pendidikan Administrasi, 9(2), 785–794.

Avolio, B. J., Walumbwa, F. O., & Weber, T. J. (2009). Leadership: Current theories, research, and future directions. Annual Review of Psychology, 60, 421-449.

Bass, B. M. (1990). From transactional to transformational leadership: Learning to share the vision. Organizational Dynamics, 18(3), 19-31.

Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77-101.

Creswell, J. W., & Poth, C. N. (2018). Qualitative inquiry and research design: Choosing among five approaches. Sage publications.

Damodaran, A. (2016). Damodaran on valuation: Security analysis for investment and corporate finance. John Wiley & Sons.

Damodaran, A. (2020). The little book of valuation: How to value a company, pick a stock, and profit. John Wiley & Sons

Djap, W., Hermawati, O., Irawan, D., Lie, R., & Mustikasiwi, A. (2022). The Role of Transformational Leadership, Human Capital, and Job Satisfaction in Influencing Organizaional Citizenship Behavior of Volunteers at The Buddhist Tzu Chi Foundation. Jurnal Religi : Jurnal Studi Agama-Agama, 18(02), 1412–2634. https://doi.org/10.14421/rejusta.2022.1802-04

Desai, M. A., & Dharmapala, D. (2009). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 90(2), 109-124.

Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. The Journal of Law and Economics, 26(2), 301-325.

Guest, G., Namey, E. E., & Mitchell, M. L. (2020). Collecting qualitative data: A field manual for applied research. Sage Publications.

Hanlon, M., Lester, R., & Verdi, R. (2012). The effect of corporate governance on firms' tax avoidance and tax risk. The Accounting Review, 87(3), 1145-1176.

Hanlon, M., Lester, R., & Verdi, R. S. (2015). The effect of repatriation tax costs on U.S. multinational investment. Journal of Financial Economics, 116(1), 179-196.

Hasseldine, J., & Li, Z. (2018). Tax noncompliance and corporate social responsibility. Journal of Business Ethics, 151(2), 483-504.

Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.

Jones, P., Comfort, D., & Hillier, D. (2020). Financial performance, corporate governance and market-to-book ratio in listed multinational corporations. Journal of Corporate Finance Research, 15(3), 23-38.

Kumandang, C., & Hendriyeni, N. S. (2021). Corporate Social Responsibility, Corporate Governance dan Manajemen Laba pada Perusahaan Manufaktur di Indonesia Tahun 2015-2019. Journal of Management and Business Review, 18(2), 193–208. https://doi.org/10.34149/jmbr.v18i2.273

Mills, L. F., Newberry, K. J., & Sikes, S. A. (2020). Taxes and shareholder wealth: Evidence from a natural experiment. The Accounting Review, 95(6), 191-212

Mohammad, C., & Anis Y. (2022). Pengaruh Tax Avoidance, Profitablitas dan Debt to Equity Ratio Terhadap Nilai Perusahaan. Jurnal Ekonomika, Vol 6 No 2 (2022): JURNAL EKONOMIKA-AGUSTUS, 404–423. https://journal.lldikti9.id/Ekonomika/article/view/779/576

Northouse, P. G. (2021). Leadership: Theory and practice. Sage Publications.

Patton, M. Q. (2015). Qualitative research & evaluation methods: Integrating theory and practice. Sage publications.

Penman, S. H. (2021). Financial statement analysis and security valuation. McGraw Hill Education.

Podsakoff, P. M., MacKenzie, S. B., & Bommer, W. H. (2014). Transformational leader behaviors and substitutes for leadership as determinants of employee satisfaction, commitment, trust, and organizational citizenship behaviors. Journal of Management, 40(4), 1308-1342.

Rizal, Muhammad & Gulo, F. (2022). Analisis Pengaruh Insentif Pajak PPh 21, Tingkat Pendapatan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Ekonomika, 6(2), 424–439. http://journal.lldikti9.id/Ekonomika

Shleifer, A., & Vishny, R. W. (1997). A survey of corporate governance. The Journal of Finance, 52(2), 737-783.

Sikka, P., Puxty, T., Willmott, H., & Cooper, C. (2009). The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness. Critical Perspectives on Accounting, 20(4), 484-494.

Smith, J., & Kester, G. (2019). Financial performance of small and medium-sized enterprises: Evidence from a European survey. Journal of Small Business Management, 57(S1), 215-232.

Tricker, B. (2015). Corporate governance: Principles, policies, and practices. Oxford University Press.

Yukl, G. (2013). Leadership in organizations. Pearson Education

Downloads

Published

2022-12-30

How to Cite

Salsabila Andrina, & Ranti Karlaili. (2022). Intersecting Dimensions: Qualitative Investigation Into Financial Performance, Firm Valuation, Tax Compliance, Corporate Governance, And Leadership Dynamics. International Journal of Economics and Management Research, 1(3), 243–254. https://doi.org/10.55606/ijemr.v1i3.193

Similar Articles

1 2 3 4 5 > >> 

You may also start an advanced similarity search for this article.