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All Journal E-Jurnal Akuntansi TSM
Merieska Magdalena Putri
Trisakti School of Management
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH PENGHINDARAN PAJAK, STRUKTUR KEPEMILIKAN, DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Merieska Magdalena Putri; Umar Issa Zubaidi
E-Jurnal Akuntansi TSM Vol. 6 No. 3 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i3.3443

Abstract

Firm value reflects a company’s performance and prospects, determined by how it operates over a specific period. This study aims to obtain empirical evidence regarding the influence of tax avoidance, board of director size, institutional ownership, foreign ownership, gender diversity, profitability, firm size, and leverage on firm value, as measured by Tobin’s Q. This study used all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for three years period, from 2022 to 2024. The sample was selected using a purposive sampling method, and the data were analysed using multiple regression. Based on the established criteria, 133 companies were selected, with a total of 399 data points used in this study. The results indicate that profitability and leverage have a positive effect on firm value, while firm size has a negative effect on firm value. In contrast, tax avoidance, board size, institutional ownership, foreign ownership, and gender diversity do not have a significant effect on firm value. These findings suggest that investors place greater emphasis on financial performance and capital structure when assessing firm value than on governance and ownership characteristics.
Co-Authors Umar Issa Zubaidi