Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Journal of Governance, Taxation, and Auditing
KAWITRI, Aureola Beatriz
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
The Effect of Institutional Ownership on Firm Value with Tax Avoidance as a Mediating Variable KAWITRI, Aureola Beatriz; IFADA, Luluk Muhimatul
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) - In Pre
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1582

Abstract

Firm value is crucial for a company because it reflects investor perceptions of the company's performance and prospects, which ultimately impacts share prices and shareholder wealth. Shares owned by institutions can control and minimize agency costs, thereby preventing tax evasion. This study aims to analyze the effect of institutional ownership on firm value, with tax avoidance as a mediating variable. A quantitative approach was specifically used in this research. This quantitative approach was used in this research because the data used are numerical and will be analyzed statistically. This study uses secondary data in the form of documentation, which is obtained and collected indirectly. The study population was food manufacturing companies listed on the Indonesia Stock Exchange for the 2021-2023 period. Purposive sampling was used to obtain 138 samples. This study utilized secondary data from financial statements. The results showed that institutional ownership had a significant negative effect on firm value, but had no significant effect on tax avoidance. The Sobel test showed that tax avoidance did not mediate the effect of institutional ownership on firm value.
Co-Authors Luluk Muhimatul Ifada