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

Table 5: Static panel data analysis results of CEO Duality's moderating effect on CSR and TAG relationships (Model 1)

Dependent Variable: Tax Aggressiveness IUTRCorrected Hetero BCHECorrected Hetero CONSCorrected Hetero and Serial Correlation PROPCorrected Hetero
Constant 0.238** 0.931* -1.629* -1.286*
(1.879) (6.103) (1.181) (2.251)
C S R i t * D U A L I T Y i t 0.146* 0.632** 2.639 0.144**
(0.400) (0.750) (1.299) (0.200)
C S R i t -0.284* -0.282** -1.035 -0.395*
(0.701) (2.181) (0.786) (0.921)
D U A L I T Y i t -0.156* -0.688** -0.767* -0.227**
(0.257) (0.405) (0.635) (0.158)
R O A i t 0.001** -0.060 0.010* 0.096**
(0.063) (0.051) (0.039) (0.055)
L E V i t 0.090* 0.259* -0.013** 0.203
(0.137) (0.411) (0.040) (0.192)
S I Z E i t -0.317 -0.176 0.289** 0.331**
(0.624) (1.839) (0.308) (0.638)
R2 0.2634 0.2427 0.2627 0.1677
BP-LM test 76.28 52.12 63.36 116.77
[0.0000] [0.0000] [0.0000] [0.0000]
Hausman Test 10.62 26.57 6.15 3.85
[0.3028] [0.0030] [0.630] 0.9211
Multicollinearity (VIF test) 1.88 1.20 1.93 1.13
Heteroscedasticity(M. Wald test) 808.16 11374.29 2290.22 30189.45
[0.0000] [0.0000] [0.0000] [0.0000]
Serial Correlation(Wooldridge test) 0.329 2.329 16.952 1.268
[0.5734] [0.1343] [0.0004] [0.2664]
Observation 95 220 130 220
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