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Wibowo, Jevennie
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Tax Avoidance, Financial Performance and Growth on Firm Value : Capital Structure as Moderation Wibowo, Jevennie; Trisnawati, Estralita
SENTRALISASI Vol. 14 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i3.4433

Abstract

This research aims to determine the impact of tax avoidance, financial performance, and growth on firm value with capital structure as a moderator. It is very important for companies to study ways to increase the value of the company in order to attract investor interest in investing capital and to enhance investor confidence. The high interest of investors of all ages in investing in the company's shares can be reflected in the company's good value. Financial ratios provide an overview of a company's condition and health, especially to external parties, one of which is investors. The population of this study consists of companies listed on the IDX in the cyclical and non-cyclical consumption sectors during the period from 2020 to 2023. There are 128 test samples using the purposive sampling method. The results of this study indicate that tax avoidance does not have an impact on the value of the company, which is considered to reflect the emergence of non-compliance by the company in fulfilling its obligations as a taxpayer. Meanwhile, financial performance and growth have an impact on the value of the company, as ROA and SIZE can reflect the movement of the firm value. The role of capital structure cannot moderate the influence of tax avoidance on firm value, whereas capital structure can moderate the influence of financial performance and growth on firm value. The results of this study concludes that investors and decision-makers needs to pay attention in financial ratio when evaluating a company.
Does real earnings management have an influence on firm value with moderation from tax avoidance? Nugraha, Meilisa Tri; Wibowo, Jevennie; Firmansyah, Amrie; Trisnawati, Estralita
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1697

Abstract

Various ways are done by the company to boost the value of the business in order to display positive financial performance results for investors. Real earnings management and tax avoidance are efforts to increase the value of companies that are considered legal to do. This study aims to examine whether real earnings management has an effect on firm value with the role of tax avoidance as moderation, and ROA and DAR as control variables. The data used in this study are consumption sector companies, food and beverage industry sub-sectors listed on the Indonesia Stock Exchange (IDX) with an observation period of 2020-2022 sourced from www.idx.co.id and the entity's official website. Purposive sampling is used to collect panel data, which is the form of data used in the quantitative research approach.The results of the data obtained amounted to 60 samples tested assuming data analysis in determining the best model as the basis for research in the form of the Lagrange Multiplier test, Chow test, and Hausman test. The results of the research obtained show that real earnings management has a positive effect on firm value with tax avoidance that does not moderate to strengthen this influence. This study uses tax avoidance as a moderation variable that can be developed in future research to increase literacy related to the influence on firm value.
Co-Authors Amrie Firmansyah Estralita Trisnawati Nugraha, Meilisa Tri