Jurnal EMT KITA
Vol 6 No 2 (2022): JULY-DECEMBER 2022

Efek Penghindaran Pajak, Tata Kelola, dan Sumber Pendanaan terhadap Nilai Perusahaan.

Rusnaidi (Universitas Muhammadiyah Aceh)
Tarmizi Gadeng (Universitas Muhammadiyah Aceh)
Wulan Dari (Universitas Muhammadiyah Aceh)

Article Info

Publish Date
01 Jul 2022

Abstract

This study aims to examine the effect of tax avoidance, governance and funding sources on firm value. This research is a sample study, which includes 300 companies from 706 companies in the manufacturing sector during the 2017-2020 observation year with certain criteria. The analytical method used is fixed effect panel data regression model. The results of this study found that tax avoidance and funding sources have a negative effect on firm value. Corporate governance has a positive effect on firm value.

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Journal Info
Jurnal EMT KITA
Website

Abbrev

emt

Publisher

Lembaga Komunitas Informasi Teknologi Aceh

Subject

Economics, Econometrics & Finance

Description

The Jurnal Ekonomi Manajemen Teknologi (EMT) KITA is one of the scientific publications published by the KITA Institute. The purpose of this Journal is to support the theory and practice of development management in the dissemination of research findings in the field. This journal covers fields such ...