JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)
Vol 10 No 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024

Nilai Perusahaan Dipengaruhi Oleh Tax Avoidance Dan Profitabilitas

Annesa Adriyani (Sekolah Tinggi Ilmu Ekonomi Persada Bunda)
Hijratul Aswad (Universitas Islam Negeri Sultan Syarif Kasim Riau)



Article Info

Publish Date
19 Jan 2024

Abstract

This research aims to examine the effect of tax avoidance and profitability on company value (in property and real estate sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period). The research method used is a quantitative research method. The sample in this research was 21 property and real estate sub-sector companies that went public. The data collection method used in this research is the documentation method from secondary data. The data analysis method used in this research is multiple linear regression analysis with the help of the SPSS (Statistical Product and Service Solution) program. Based on the research results, it shows that tax avoidance and profitability influence company value

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Journal Info

Abbrev

JRAK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi dan Bisnis (JRAK) diterbitkan oleh Politeknik LP3I Bandung bekerja sama dengan Program Studi Akuntansi Politeknik LP3I Bandung secara berkala (setiap enam bulan). Tujuan jurnal ini adalah untuk mempublikasikan hasil riset maupun pemikiran akuntansi dan atau keuangan yang ...