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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) JOURNAL OF APPLIED BUSINESS ADMINISTRATION Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Proceeding of National Conference on Accounting & Finance JURNAL ILMIAH FEASIBLE (JIF) Unri Conference Series: Community Engagement Journal of Accounting Research, Organization and Economics (JAROE)
Rita Anugerah
Universitas Riau
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : JOURNAL OF APPLIED BUSINESS ADMINISTRATION

 1 
PENGARUH EARNINGS MANAGEMENT DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR KEPEMILIKAN SEBAGAI MODERATING VARIABLE PADA PERUSAHAAN KELOMPOK LQ 45 DI BEI TAHUN 2013-2016 Nurhanimah Nurhanimah; Rita Anugerah; Vince Ratnawati
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 3 No 1 (2019): Journal of Applied Business Administration - Maret 2019
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (119.829 KB) | DOI: 10.30871/jaba.v3i1.1281

Abstract

The purpose of this study was to determine the effect of earnings management and tax avoidance on firm value with ownership structure as a moderating variable. This research was conducted on companies registered in the LQ 45 index for the period 2013-2016 with a purposive sampling technique. Data analysis technique using WarpPLS version 5.0. The results show that earnings management affects the value of the company, whereas tax avoidance does not affect the value of the company. The researcher also found managerial ownership does not moderate the relationship between earnings management and tax avoidance on firm value. Institutional ownership moderates the earnings management on firm value but does not moderate the relationship between tax avoidance on firm value.
Co-Authors Anton Anton Desmiyawati Desmiyawati, Desmiyawati Evi Suryawati Fanny Yulia Harry Setiadi Hendra Taufik Indrawati, Novita M. Rasuli Mardiani Nur Melinda Putri nur azlina Nurhanimah Riki Apriyandi Putra Suharti Vince Ratnawati Wasisto Utomo Yesi Mutia Basri Yustina Yustina Zulfarina Zulfarina