Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Ekonomika
Munashiroh, Hidayatul
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Penghindaran Penghindaran Pajak, Leverage dan Nilai Perusahaan: Dimoderasi oleh Transparansi Pratami, Yolanda; Munashiroh, Hidayatul
Akuntansi & Ekonomika Vol 14 No 1 (2024): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v14i1.6851

Abstract

The objective of this research is to acquire empirical evidence regarding the impact of transparency on the relationship between tax avoidance and leverage in relation to a firm's value. Firm value is pivotal as it mirrors a company's performance, thereby influencing investors' perceptions. This study adopts a quantitative approach, utilizing EViews as an analytical tool to test a hypothetical model. The research specifically examines manufacturing firms listed on the Indonesia Stock Exchange during the period from 2020 to 2022. A purposive sampling technique was employed, yielding a sample size of 93 companies out of a population of 243. The empirical findings of this study indicate that tax avoidance practices can influence a company's value, whereas leverage does not. Additionally, transparency does not enhance the relationship between tax avoidance and leverage concerning firm value.
Co-Authors Yolanda Pratami, Yolanda