DOCTORAL PROMOTION SESSION OF NANIEK NOVIARI, S.E., M.SI., AK. MANAGEMENT DOCTORAL STUDY PROGRAM FACULTY OF ECONOMICS AND BUSINESS UDAYANA UNIVERSITY

Students of the Management Doctoral Study Program, Faculty of Economics and Business, Udayana University on behalf of Naniek Novairi, S.E., M.Si., Ak., held a Doctoral Promotion Session and officially held a Doctoral Degree on Thursday, July 13, 2023.

 

 

 

The Doctoral Promotion Session was chaired by the Chairman of the Session, Prof. Dr. Ida Bagus Anom Purbawangsa, S.E, M.M. as the Coordinator of the Management Doctoral Study Program, Faculty of Economics and Business, Udayana University.

 

 

The educational history of Promovenda Naniek Novairi, S.E., M.Si., Ak, namely Graduated S1 Bachelor of Economics, Department of Accounting, Faculty of Economics, Udayana University in 2001 and Graduated S2 Master of Accounting Program, Faculty of Economics, Airlangga University in 2007.The theme of the dissertation raised by promovenda which was able to bring promovenda to a doctoral degree was the Effect of Tax Disputes on Firm Value.

 

 

The purpose of this study is to increase the prosperity of shareholders through optimizing firm value. The goal of optimizing firm value should be the basis for determining company decisions including decisions related to tax disputes. Tax disputes are highly considered by stockholders so that they affect firm value, therefore research on the effect of tax disputes on firm value is important. This study examines the effect of tax disputes on firm value with risk management committees, external auditor quality, and industry profile as moderators.

 

 

The results found that tax disputes have a negative effect on firm value. Industry profile (high profile industry) moderates the effect of tax disputes on firm value. The existence of a risk management committee and the presence of a qualified external auditor do not moderate the effect of tax disputes on firm value.

 

 

 

This Doctoral Promotion Session took place at BH Building Floor 3.4 FEB Unud-Sudirman, where the Promoter of Promovenda was Prof. Dr. I Gst. Bgs. Wiksuana, S.E., M.S., and for Co-Promoter I is Mrs. Dr. Luh Gede Sri Artini, S.E., M.Si., and Co-Promoter II is Mr. Dr. I Putu Sudana, SE, Ak, M.S.Acc. This doctoral promotion was also attended by four academic guests consisting of Dr. I Made Surya Negara Sudirman, S.E., Ak., M.M., Ni Nyoman Diantini, S.E., M.M., Ph.D., Dr. Putu Ayu Andiena Nindya Putri, S., E., M.B.A., and Dr. Ida Ayu Surasmi, S.E., M.M., Ak. Promovenda is a Lecturer at the Faculty of Economics and Business, Udayana University who is based in the Diploma III Taxation Program. Promovenda successfully passed the exam with honors (Cumlaude) with a study period of 2 years 11 months.