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Journal : Journal of Social Science

The Development of Firm Value Model on Tax Avoidance Activities of Consumer Goods Industry During COVID-19 Pandemic Nita Rosadiya; Ni Putu Eka Widiastuti; Sri Mulyantini
Journal of Social Science Vol. 3 No. 2 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v3i2.313

Abstract

This study aims to analyze the influence between the implementation of Good Corporate Governance, Financial Leverage, and risk management on company value through Tax Avoidance in the Consumer Goods Industry during the Covid-19 pandemic. The research methodology uses case study quantitative methods. The research sample is 70 consumer goods industries listed on the IDX, which have released their financial statements for the 2019-2020 period. The total sample data is 140 data that will be observed. The data analysis technique uses Path Analysis with E-views and Microsoft Excel 2019. The current research results show that the GCG (X1), Financial Leverage (X2), and Risk Management (X3) variables have a significant effect on Firm Value (Y). at the same time, the Tax Avoidance variable cannot moderate the relationship between GCG and Risk Management on Company Value. However, the Tax Avoidance variable can moderate the relationship between Financial Leverage and Firm Value.
Co-Authors Aditya Saputra Agung Yulianto Agus Maulana Agus Maulana Aji Kresna Tri Anggara, Abdul Aminul Fajri Ananda Alvi Al Fadhli Anggraini, Lily Aniek Irawati Anita Muliawati Anwar Nassihin Ardhiani Fadhila Ardhiani Fadila Arian Maulida Aribawa, Rangga Ariqinanty, Nadila Zahra Arrazy, Vahran Arum, Dinda Sekar Asqo Balqis, Haura Bayu Bayu Handono Bentar Kusdimanto Bogo Samudro, Galih Buntaro, Maria Faustina Catur Nugrahaeni Puspita Dewi Darma, Kurnia Della Chintiya Dewi Dewi Indriasih Dewi, Ratna Arista Dien Noviany Rahmatika Elsa Nur Alivia Erna Hernawati Etty Nurwati Fadhila, Ardhiani Fadila, Ardhiani Fadilla, Ardhiani Farida Amalia, Farida Farizya, Abidara Wahyu Ferdy Audrian Wibisono Firda Melani Setiawan Franciskus Jumintang Gilang Ahmad Fauzan Hairunnisa, Yufi Indah Hananto, Bayu Haura Asqo Balqis Inan Safanah Astin Inke Larank Assya’if Irawati, Aniek Irawatie, Aniek Iwan Kresna Setiadi Jihan Zata Amani JUBAEDAH JUBAEDAH, JUBAEDAH Jubaedah Nawir Kraugusteeliana Kraugusteeliana Laili, Sasmita Nurvinda Lestari, Dea Delia Lidya Primta Surbakti Luthfi Kurniawan Maghfirah Nur Fadilah Maheswari Cahyarani Widyadana Marganda Saut Parulian Sihombing Marlina Marlina Marlina Matondang, Nurhafifah Moeljadi Nadia Sri Wahyuni Nanang Supriyatna Nathasya Indriwan Nayla Tinneke Kusmawardhani Ni Putu Eka Widiastuti Nita Rosadiya Nugraha, Muhammad Resky Nur Alivia, Elsa Nur Khoirunnisa Nuril Astuti Nuryanti Nuryanti Oktasyadita, Nasywa Palevi Alren, Reza Pasaribu, Estrada Joseph Hasoloan Purwanto Widodo Purwanto, Sri Putri, Haurelia Syahnifa Rahardika, Himawan Razyka Imayda Retno Julia Rahayu Rida Anisa Permata Rimbawan, Teguh Rizkilianti Hardian Anggianni Rizky Safitri Rusdiana, Aura Ratu Sabrina Fitria Rahmadani Salim, Abdurrahim Sarika Sarika Satria Yudha Widjaya Satria, Edo Senja Nuansari Siti Hidayati Sufyati HS Sumilir, Sumilir Supriyanto Supriyanto Supriyanto Supriyanto Suwandi Suwandi Sylviana Susanty Tati Handayani, Tati Tri Siswantini Uljanatunnisa Uljanatunnisa Uljanatunnisa Wahana, Arwansa Waluya, Muhammad Bintang Wibawaningsih, Ekawati Jati Yani Hendrayani Yeni Ekowati YUDI NUR SUPRIADI