Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Nusa Akuntansi
Pricillia Aulia Putri
Universitas Pamulang
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH CAPITAL INTENSITY, AGRESIVITAS PAJAK DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Pricillia Aulia Putri; Sri Agustini
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.458

Abstract

This study aims to determine the effect of capital intensity, tax aggressiveness, and capital structure on firm value. It is a quantitative study utilizing secondary data obtained from the official website of the Indonesia Stock Exchange (IDX) and the respective official websites of the companies involved. The study population consists of 92 companies in the Property and Real Estate Sector listed on the Indonesia Stock Exchange (IDX) between 2021 and 2025. A purposive sampling method was employed to select the sample, resulting in a total of 90 data points. The data analysis method used is multiple linear regression with panel data, conducted using EViews 13 software. The results indicate that capital intensity, tax aggressiveness, and capital structure simultaneously have a positive effect on firm value. However, regarding partial effects, while capital intensity positively influences firm value, tax aggressiveness and capital structure do not have a significant effect on firm value.
Co-Authors Sri Agustini