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Journal : Outline Journal of Economic Studies

The Effect of Debt to Equity Ratio and Tax Avoidance on Firm Value in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Felecia; Armin Rahmansyah Nasution
Outline Journal of Economic Studies Vol. 2 No. 1: October - March 2023
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojes.v2i1.22

Abstract

This study aims to determine the effect of Debt to Equity Ratio and Tax Avoidance on Firm Value partially and simultaneously in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The population in this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the 2016 - 2020 period of 26 companies. Samples were taken as many as 11 companies using purposive sampling technique. T test results of the study partially show that the debt to equity ratio have a significant effect on firm value. T test results of the study partially show that the tax avoidance has not significant effect on firm value. Simultaneous research results show that debt to equity ratio and tax avoidance have a significant effect on firm value. The coefficient of determination (R²) shows that the firm value variable can be explained by the variables of debt to equity ratio, tax avoidance, while the rest is explained by other factors such as Current Ratio, Total Assets Turnover, Return on Equity dan Earning per share.
Co-Authors Agnes Monica Sianipar Aini, Lathifah Ainul Mardhiyah, Ainul Aisyah Fadhillah Lubis Aisyah Fadhillah Lubis Aisyah, Shabilla Akmalia, Uswatul Albi Sutandi Ali Asdon Tanjung Ali Fikri Hasibuan Alisya, Jeane Ananda, Bunga Angelia, Tina Anggriani, Dwi Angkat, Febryanti ANNISA HANDAYANI Anzani, Wandira Ardiansyah, Fikri Batu Bara, Radja Marihat Br Sinaga, Era Widia Br. Ginting, Hilkia Natasya Dachi, Indriana Dafa Ariza Damara, M. Deni Damara, Muhammad Deni Dedeng Irawan Elisa Clara Saragih Eliza Handayani Lubis Enjel Widia Sari Gea Evi Syuriani Harahap Fadhil Irfansyah Fadhil Irfansyah Fadiya, Feny Fayza, Salsabila Febri Br Hutabarat Febrianti, Gita Feby, Yohana Felecia Feryanto Nababan Fidia Wati Fikri Hasibuan, Ali Fitrah Maya Sari Hasugian Fransiskus, Yogi Gary Ganda Tua Sibarani, Choms Ginting, Era Mustika Ginting, Hilkia Natasya Br. Gultom, Rona Hinirim Handani, Tia Hasibuan, Alawi Parlindungan Hasibuan, Andriansyah Hasugian, Fitrah Maya Sari Hidayat, Nasrullah Agus Hilkia Natasya Br. Ginting Hutabalian, Relli Anisma Hutabarat, Febry Br Icha Riska Gloria Nainggolan Indriana Dachi Indriani, Selvi Irsyad, Ferozi Ramdana Jelita Simanungkalit Juanda Maulana Juniarta Br Sinaga Kaiesa Raihatul Muntaza Lora Theresia Panggabean Lubis, Eliza Handayani Lubis, Karina Safitri Luhutan, Daniel Sanggam Lumbansiantar, Krisna Sarinauli Malau, Chelsya Olyza Manik, Citra Wulandari Manik, Marke Muji Manurung, Aprina Septauli Manurung, Mahlina Putri Manurung, Melisa Patrisia Manurung4, Mahlina Putri Marbun, Jonatan Margaretha Sembiring Maulana, Juanda Maya Wulandari Mery Kristiani Muammar Rinaldi Muhammad Abdi, Muhammad Muhammad Alhasymi Matondang Muhammad Bukhori Dalimunthe Muhammad Deni Damara Mujasmara, Fildzah Darayani Muntaza, Kaiesa Raihatul Mutia Annisa Nababan, Vito Rogantina Nafisha, Nadya Naibaho, Angelina Rolas Olivia Nainggolan, Icha Riska Gloria Nainggolan, Noubel Putra Nakita Nasrullah Hidayat Nasrullah Hidayat, Nasrullah Nasution, Kautsar Fatin Dharmawan NASUTION, PUTRI ANDINI Natalia Natalia Noer, Muhammad Raihan Novita Hotma Uli Sitanggang Novita, Hannisa Nurul Azmi Nurul Azmi, Nurul Octaviani, Windi Panggabean, Lora Theresia Panjaitan, Tulus Pasaribu, Alya Sabrina Pasaribu, Julio Rikky Supriadi Pratiwi, Audina Purba, Mentari Syahputri Putri, Devi Adinda Putri, Dwi Nabilla Rafael Benediktus Rafael Benediktus Raymond Panuturi Siboro Respa Mellia Sirait Rina Rina Rina Rinaldi Rinaldi Rinaldi Rinaldi Runi , Naila Ananda Runi, Naila Ananda Rut Afentina Sinambela Saajidah, Annisah Salma Diani Salsabila, Salsabila Salsabila, Sasabila Salsabilah, Alifah Saragi, Jonathan Brando Saragih, Elisa Clara Saragih, Ian Josephan Sarah Bakara Sarah, Mei Sari, Arsiska Sari, Yolanda Novita Sembiring, Cornelia Aginta Br Sembiring, Margaretha Sembiring, Nathania Christy Septian, Yan Siahaan, Tegar Efraim Gilbert Sianturi, Yanti Masryana Sibarani, Anggun Sihombing, Runggu Sihombing, Theresia Silaban, Krisnawati Silalahi, Nadia Enjel Lina Simandalahi, Eliata Sinaga, Era Widia Br Sinaga, Hottarida br Sinaga, Ogin Syaputra Sinaga, Primawati Sinambela, Rut Afentina Sinulingga, Sam Deva Nasra Sinurat, Nurlia Aprianti Sipahutar, Jelita Novianna Sirait, Joan Agus Sirait, Melani Manginar Siregar, Fahmi Apriansyah Siregar, Filja Azkiah Siregar, Rahel Veronika Sitanggang, Devi Margaretta Sitanggang, Enzelina Sitanggang, Novita Hotma Uli Siti Naila Rahmi Sitohang, Cindy Eleonora Sitohang, Gresia Septina Situmorang, Frandika Situmorang, Rachel Meylani Syahbana, Eza Syahrani, Desi Tampubolon, Maya Sentia Anjelika Tegar Efrahim Gilbert Tia Handani Tia Handani Tina Angelia Tobing, Ranti Delima Tri Rahayu Turnip, Christina Hotmatondini Ulfah, Aqilah Alifiyah Uswatul Akmalia Vega, Nadia Yan Septian Yani, Rindy Endry Yogi Fransiskus Yosua Simanjuntak Yosua Simanjuntak Zai, Brigita Zaki Edi Saputra