A. A. Istri Mega Cahyani
Fakultas Ekonomi dan Bisnis Universitas Udayana

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PENGARUH LEVERAGE, EARNINGS VOLATILITY DAN PAJAK PENGHASILAN PADA NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI A. A. Istri Mega Cahyani; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 20 No 2 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v20.i02.p02

Abstract

This study aimed to get empirical evidence of the effect of leverage, earnings volatility and income tax on the value of companies listed in Indonesia Stock Exchange 2010-2014. The sample selection used was random sampling technique that is obtainable 14 (fourteen) manufacturing companies. With a data analysis technique used is multiple linear regression analysis were supported by statistical test F, t statistical test and the coefficient of determination. The results of this study indicate that leverage and earnings volatility negatively affect the value of companies listed on the Indonesia Stock Exchange in 2010-2014, while the income tax positive effect on the value of companies listed in Indonesia Stock Exchange 2010-2014.