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Does CEO Duality Affect Corporate Reporting and Tax Aggressiveness In Indonesia?

Table 1: Descriptive Statistics of Infrastructure, Utility, and Transportation (95 observations)

Variables Mean Minimum Maximum SD Variance Skewness Kurtosis
T A G i t 0.1313 -0.7342 1.0227 0.3301 0.1089 -0.1075 1.8475
C S R i t 0.4297 0.1948 0.6623 0.0989 0.0098 -0.1967 0.3695
A F R i t -0.0639 -0.9994 0.6003 0.2691 0.0724 -1.2369 3.9768
D U A L I T Y i t N/A 0.0000 1.0000 N/A N/A N/A N/A
R O A i t 0.0989 0.0002 0.8515 0.1867 0.0348 3.0509 8.5575
L E V i t 0.5181 0.0451 0.9750 0.2391 0.0572 -0.5027 -0.6645
S I Z E i t 25.7429 9.4090 32.4231 7.8324 61.3472 -1.3290 -0.0242
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