Jurnal Ekonomi
Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024

Effect Of Tax Avoidance, Profitability, Liquidity And Company Size On The Value Of The Company (Empirical Study On Property And Real Estate Sector Companies Listed On The Indonesia Stock Exchange In 2020-2023)

Lilis Puspasari (Unknown)
Muhammad Abdul Aris (Unknown)



Article Info

Publish Date
13 Aug 2024

Abstract

The value of the company describes the well-being of the company's management and shareholders, the higher the value of the company, the better the company's performance in the eyes of investors. This study aims to determine the influence effect of tax avoidance, profitability, liquidity and company size on the value of the company. This study is included in the category of quantitative research. The Data used is secondary data. The population used in determining the sample of this study is the property and real estate sector companies listed on the Indonesia Stock Exchange in 2020-2023. Sampling techniques in this study using purposive sampling techniques, and obtained a final sample of 42 companies. The method of data collection using documentation with data analysis techniques using classical assumption test, multiple regression analysis, coefficient of determination, t test, and F test. The results of this study showed that tax avoidance, profitability, and company size affect the value of the company, while liquidity does not affect the value of the company.

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Journal Info

Abbrev

Ekonomi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi [p. ISSNĀ 2301-6280, e. ISSNĀ 2721-9879] is a peer-reviewed journal published Half times a year (June, and December) by SEAN Institute. Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of economics research. Jurnal Ekonomi invites manuscripts ...