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All Journal Jurnal Dharma Bhakti Ekuitas BIOCHEPHY: Journal of Science Education JKKI : Jurnal Kedokteran dan Kesehatan Indonesia Jurnal Informasi Pengabdian Masyarakat Jurnal Akselerasi Merdeka Belajar dalam Pengabdian Orientasi Masyarakat (Jurnal AMPOEN) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Jurnal Media Akademik (JMA) Jurnal Pengabdian Nasional (JPN) Indonesia Journal of Islamic economics Perspectives (JIEP) Medical Sains : Jurnal Ilmiah Kefarmasian QOUBA : Jurnal Pendidikan Aksi Kita: Jurnal Pengabdian Kepada Masyarakat Al-Wasathiyah: Journal of Islamic Studies Mitramas Jurnal Pengabdian dan Pemberdayaan Masyarakat Mitramas Jurnal Pengabdian dan Pemberdayaan Masyarakat Tirai Edukasi : Jurnal Pendidikan
Yohana
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Religion Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Journal of Islamic economics Perspectives (JIEP)

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The Effect of Audit Quality, Tax Avoidance, Leverage, and Presentation of Other Comprehensive Income on Firm’s Value in Jakarta Islamic Index Company Kalbuana, Nawang; Yohana; Agustina; Ranny Cynthia Aryadi
Journal of Islamic Economics Perspectives Vol. 2 No. 1 (2020): September (2020) Journal of Islamic Economics Perspectives
Publisher : Faculty of Islamic Economics and Business, State Islamic University of  Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jiep.v2i1.29

Abstract

The purpose of this research is to analyze the influence of Audit Quality, Tax Avoidance, Leverage, and presentation of Other comprehensive Income on Firm’s Value in companies listed in the Jakarta Islamic Index (JII) during 2015-2019. In this study Firm’s Value reflects the current value of future desired earnings and an indicator for the market in assessing the company as a whole. The sample is selected by purposive sampling method. While hypothetical testing uses multiple linear regression analysis methods. The results of this study show that variable Quality Audit, Tax Avoidance and presentation of Other comprehensive Income, have no significant effect on Firm’s Value, while Leverage has a significant effect on Firm’s Value. Simultaneously it is suggested that the Quality of Audit, Tax Avoidance, Leverage, and presentation of Other comprehensive Income has no significant effect. The implications of this research are expected to contribute theoretically to the value of Islamic companies and practically provide input for policy makers and regulators in the Jakarta Islamic Index.
Co-Authors Agung Agustina Amia Putri Sandy Annisa Fauziah Bambang Eko Prabowo Budi Prasetyo Cahyono, Yoyok Caroline, Vanessa Dhasvin Elda, Yolanda Erlani Kartadinata, Erlani Esti Ichsanti Eveline Margo, Eveline Fachrul Rifki Fadel Faradilla, Meutia Atika Fitri Ratna Yusinta FITRIYANTI, INDRI Gusti R Sitanggang Haeri, Refrendi Heffi Alberida Helena Selva Agatha Irawan, Endi Ivan Selly Dewantara Jovani Patrisia Maritim Kalbuana, Nawang Khalijah, Wan Nur Kurniasari Meiyanti Miftahul Jannah Monica Dwi Hartanti, Monica Dwi Muhamad Yusuf Firdaus Muhammad Muhammad Muhyiatul Fadilah Murthi, Aditya Muzakir Nandya Atiasya Lutfiani Noviani, Lusy Nurjannah Nurjannah Parwati rachmawati, Putriana Rahmawati, Amanda Ranny Cynthia Aryadi Rehan, Hafiz Zurahmah Reni Zuraida Rizqi Oktara Dievanda Sandy sisca Siti Muktiana Haelani Siti Ripda Saripah Subagyo, Bondan Suharyani, Ine Syamsir Tasya Nada Naurah Tesyya Nopita Rafles Tirta, Yovita Aurelia Trie Damayanti Safitri Ulfah Ulfah Xavierees, Endrico Yogie Yohani Yoyok Cahyono Yuni Sahara Yusuf Effendi Zulfadly