Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA)
Vol. 1 No. 5: September 2022

PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN INSTITUTIONAL OWNERSHIP SEBAGAI VARIABEL MODERASI

Dewi Kusuma Wardani (Universitas Sarjanawiyata Tamansiswa)
Ria Herawati (Universitas Sarjanawiyata Tamansiswa)

Article Info

Publish Date
26 Aug 2022

Abstract

One of the factors that can affect the value of the company is tax avoidance. This tax avoidance effort is carried out by reducing the tax burden. However, the existence of institutional investors is considered capable of being an effective monitoring mechanism in every decision taken by managers. The results of research that have been conducted on 21 manufacturing companies listed on the IDX for the period 2016-2020 show that tax avoidance has a positive effect on firm value and institutional ownership is able to moderate the negative effect of tax avoidance on firm value

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Journal Info
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA)
Website

Abbrev

JEMBA

Publisher

bajang Institute

Subject

Economics, Econometrics & Finance

Description

JEMBA for Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi, published by Bajang Institute. Published in two formats, print and online, both of which are published six times in one year. The scope of the journal studies broadly includes: Economy, Management, Business and ...