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All Journal Journal on Education Jurnal Pengabdian Dharma Laksana Jurnal Surya Kencana Satu : Dinamika Masalah Hukum dan Keadilan JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Surya Kencana Dua: Dinamika Masalah Hukum & Keadilan Jurnal Akuntansi dan Bisnis Krisnadwipayana DEDIKASI PKM PENGABDIAN SOSIAL Jurnal Pengabdian Mandiri
Nurhayati Nurhayati
Universitas Pamulang
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)

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Institutional Ownership Moderate Tax Avoidance And Agency Costs Effect On Company Value Nurhayati nurhayati
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 2 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v7i2.1117

Abstract

Tax Avoidance may Increases Company Value. However, Tax Avoidance Causes Agency Costs which Reduce Company Value. Both are Moderated by Institutional Ownership to Prevent Losses. I Want to Prove This Moderation. CETR Measures Tax Avoidance, STA Measures Agency Costs, Tobins Q Measures Company Value, and INST Measures Institutional Ownerships. Population is Consumer Goods Manufacturing Companies Listed in Indonesian Stock Exchange from 2016 - 2020. 69 Samples is Selected with Purposive Sampling and Analyzed with WarpPLS 5.0 Resulting; Tax Avoidance have Highly Significant Positive Effect on Company Value, Agency Costs have Significant Negative Effect on Company Value, Institutional Ownership cannot Moderate Relationship Between Tax Avoidance and Company Value, but It have Significant Negative Moderation Effect to Agency Costs and Company Value.
Co-Authors Achmad Hanafi Setiawan Andi Hidayat Desthiani, Unik Dyas Mulyani Benazir Hapipah Hapipah Hendrik Fasco Siregar Hendro Waryanto Iin Indriani Ilmadi Ilmadi Junaenah Junaenah Katry Anggraini Khairunnisa Khairunnisa Lisa Novia Lusi Agustina Miranti Mayangsari Muhamad Haqqi Anna Zili Ngatiran Ngatiran Nia Kurniasih Nur Rachmah Wahidah Puspita Handayani Raudotul Janah Rizal S. Gueci Samuel Soewita Selviana Teras Widy Rahayu Siti Nurwullan Tahta Anedea Unik Desthianti