Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Hita Akuntansi dan Keuangan
Komang Krisma Mahaetri
Universitas Hindu Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Komang Krisma Mahaetri; Ni Ketut Muliati
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.786

Abstract

Company value is a description of the general state of a company that can be used as an consideration of investors to invest. This research aims to determine the effect of tax avoidance on the value of companies with good corporate governance as a variable variable. Data sources used in this study are secondary data. The population in this study are all listed companies in the Indonesia Stock Exchange in 2013-2017 as many as 570 companies. The samples were used by 8 companies with a total sample of 40 observations in 5 years, through the non-probability sampling method with purposive sampling technique. The data-analysis technique used in this study is Moderated Regression-Analysis. The results of this study show that tax avoidance has a negative effect on firm value, meaning that the greater the tax avoidance, it results in a decrease in the value of the company. Good Corporate Governance is not able to moderate the relationship between tax avoidance and corporate value.
Co-Authors Ni Ketut Muliati