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

Table 3: Descriptive Statistics of the Consumer Goods Industry (130 observations)

Variables Mean Minimum Maximum SD Variance Skewness Kurtosis
T A G i t 0.0716 -0.8797 0.9977 0.3438 0.1182 -0.3884 0.5994
C S R i t 0.4295 0.1948 1.0000 0.1338 0.0179 2.9131 10.6682
A F R i t -0.1229 -0.8826 0.8963 0.3148 0.0991 -0.1207 1.4271
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 0.1506 0.0001 0.8730 0.2066 0.0427 2.1693 4.0786
L E V i t 0.1345 0.0013 0.3085 0.2953 0.0872 9.7933 105.4196
S I Z E i t 22.8068 11.2029 32.7256 8.4060 70.6611 -0.4130 -1.7463
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