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Journal : Accounting Global Journal

PENGARUH TAX AVOIDANCE, PROFITABILITAS, SALES GROWTH, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS LQ45 DI BEI PERIODE 2018-2020) Devid Aprillando; Mujiyati Mujiyati
Accounting Global Journal Vol 6, No 1 (2022): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v6i1.7464

Abstract

The value of the company is defined as the selling price of the company's shares with the consideration of potential investors that the company is considered feasible, so that he is willing to make payments if the company's shares are sold in the capital market. The purpose of this study is to analyze whether there is an influence between tax avoidance, profitability, sales growth, leverage, and firm size on firm value in companies that are members of the LQ45 index listed on the IDX for the 2018-2020 period. The population in this study are all companies that are members of the LQ45 index listed on the BEI for the 2018-2020 period, totaling 201 companies. The sampling method used was purposive sampling method, so that 55 sample companies were obtained for three years of observation (2018-2020). The data analysis uses multiple linear regression analysis. Results of the study show that profitability, leverage, and firm size have an effect on firm value, while tax avoidance and sales growth have no effect. Keyword: Firm value, tax avoidance, profitability, sales growth, and leverage.
Co-Authors A Alfiyan Aan Zulyanto, Aan Abdul Aris, M. Abdul Hafizd Abdullah, Zaki Abiyoga Wisnu Pradana* Abu Hamid Agung Jasiyatianto Ahmad Junaidi Aji, Nur Prasetyo Akhirusanah, Lulu Alief Zoulton Lazuardi* Alifatun Muarifah Alni Nurfadhila Sari Andy Dwi Bayu Bawono Anggraini, Rossiana Diva Anton Agus Setyawan Apriliya, Fenia Ariyanto, Rico Dwi Arsyad, Hambali Atwal Arifin Atwal Arifin, Atwal Aulia Rahma Dien Yulyanti Daffa Ilham Ramadhan Daniel, Prima Audia Devid Aprillando Didi Achyari Didi Achyari, Didi Dila Pertiwi Dilah Safitri Dina Febriyanti Dwi Prasetya, Onky Dwi Wulandari Eka Afrilian Hady Saputra Elga Cindy Nagayu ENI SETYOWATI Erma Marga Rosit Erma Setiawati Evika Ardiana Fadellatur Ramadhani Haryasih Fajar Abimanyu Farizky, Aisyah Chairunnisa Fatihah Fatimah Aulia Rahman Fauzan . Fa’iza, Naifa Nur Febriyanti, Trya Fery Salindri Firlina Rizky Ramadhina Fitri Rohmah Fitria Riski Rohmawati Galih Saras Sekarwangi Griselda Chavia Zagita Hafizd, Abdul Handy Nugraha Hanum, Nur Adiba Haris, M Hasrin Ristanty, Aulyanissa Heppy Purbasari Hidayah, Vebby Noer Indarti Diah Palupi Ismalayani, Ismalayani Kartiningsih Susilowati keisha Jenny Maulida Nugraha Khoirotunnisa, Nabila Kiky Fatmawati Kirana, Mezalunna Gizka Zashi Kurnia Rina Ariani Kusuma Wijayanto, Kusuma Kusuma, Merta Kusumaningrum, Nita Sari Laila Oshiana Fitria A’zizah Lazuardi*, Alief Zoulton Lintang Kurniawati M. Sholahuddin Madani, Mayra Permata Maharani, Citra Abrani Maharani, Gama Sita Maharani, Roselyn Nadhifa Marlindayanti Marlindayanti, Marlindayanti Masayu Nurhayati, Masayu Mey Handoko Saputro Mirawati, Silvia Ayu Muhammad Abdul Aris Muhammad Falakh Taqiyuddin Muhammad Sholahuddin Nabila Khoirotunnisa Nabilah, Safira Zulia Nasongko, Noer Noer Nasongko Novita Ambarsari, Novita Nur kholis Oktavia Kusumaningsih Ovi Itsnaini Ulynnuha Pambudi, Istighfarany Aishwarya Salma Pradana*, Abiyoga Wisnu PRATAMA, HAFID NUR Prihandini, Dwi Aprilia Purbawati, Husna Nadea Ulhaq Purnowati, Della Rahmadi, Adam Dwi Ranni Rahmayanthi Renti Oktaria, Renti Rina Trisnawati Ririn, Wahyu Hening Riska Febrianto Riswandi Riswandi Rita Diana Putri Rizqullah, Naufal Rohmah, Fitri Rohmawati, Fitria Riski Rozzaq K.R*, Fawwaz Samudra Sabila Nurul Faidah Samsubar Saleh Santi Putriani Sekarwangi, Galih Saras Septarina Wahyuningtyas Siti Aisyah Sofwan Adiputra, Sofwan Sofwan, Adiputra Sri Wahyuni Sri Wahyuni Subagyo, Daryono Susanto, Michela Yuanita Putri Syahniati, Tri Syahrina Noormala Dewi, Syahrina Noormala Syarifuddin Dahlan Sylvia Nur Fatimah Tri Wulandari Ulum, Halwa Qubailah Shobah Wahyu Hening Ririn Wahyuningtyas, Septarina Wicaksono, Lungit Widodo, Yufen Widoyo, Agus Fatuh Wijaya, Dhandi Yuni Serli Luddiana Zakiya, Asti putri Zulfikar Zulfikar