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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Accounting and Management Journal Buletin Poltanesa Journal of Accounting and Finance Management (JAFM) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Nadya Eka Putri
Universitas Tanjungpura, Indonesia
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Journal : Buletin Poltanesa

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How Do Profitability and Tax Avoidance Influence Enterprise Value in the Food and Beverages Sub-Sector? Nadya Eka Putri; Sari Rusmita
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3345

Abstract

Every company aspires to increase its value through business activities to achieve its goals. Enterprise or firm value is a crucial determinant of a company's overall well-being for investors. Profitability and tax avoidance are some of the many factors that determine this value. This research uses a quantitative method that studies manufacturing companies of the food and beverages sub-sector listed on the Indonesia Stock Exchange (IDX) from 2017 to 2020 as samples. The findings of this study show that profitability, indicated by return on assets (ROA), affects enterprise value, where t-value > t-table (14.156 > 1.674) with a significance of 0.000 > 0.05, so it is concluded that profitability has a positive significant influence on enterprise value. Similarly, Tax Avoidance, measured with effective tax rate (ETR), affects enterprise value, where t-value > t-table (3.901 > 1.674) with a significance of 0.000 > 0.05, so it is deduced that Tax Avoidance has a positive significant influence on enterprise value.
Co-Authors Dhayan, Hana Elok Heniwati Lexi Seviana, Erta Putri Nurma Sari REZA PAHLEVI Rudy Kurniawan Sari Rusmita Umyana, Ayu Yulindisti, Elga