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All Journal Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Anggara, Winny Kezia
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Economics, Econometrics & Finance

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The Effects Of Tax Avoidance, Managerial Ownership, And Dividend Policy On Firm Value Anggara, Winny Kezia; Subandi, Hendi
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 1 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.1.172

Abstract

This research aims to assess and analyze the impacts of tax avoidance, managerial ownership, and dividend policy on firm value. The data was harvested from a sample of 38 food-and-beverage companies listed on the Indonesia Stock Exchange during the 2021-2023 period and was analyzed through multiple linear regression. This study finds that tax avoidance negatively affects the firm value and that managerial ownership and dividend policy positively impact the firm value. The findings support the Agency and Signal Theory, recommending that companies reduce tax avoidance, enhance managerial ownership, and improve dividend policy to increase firm value.
Co-Authors Subandi, Hendi