E-Jurnal Akuntansi TSM
Vol. 3 No. 3 (2023): E-Jurnal Akuntansi TSM

PENGARUH TAX AVOIDANCE DAN LAINNYA TERHADAP NILAI PERUSAHAAN NONKEUANGAN DI BURSA EFEK INDONESIA

Tantono, Vivi Ferencia (Unknown)
Zubaidi, Umar Issa (Unknown)

Article Info

Publish Date
30 Sep 2023

Abstract

Abstract: This study aims to examine and analyze the effect of tax avoidance, return on assets, current ratio, debt to equity ratio, institutional ownership, dividend policy and company size on the nonfinancial firm value listed on the Indonesia Stock Exchange. This study used 90 non-financial companies listed on the Indonesia Stock Exchange and were selected using the purposive sampling method during 2019-2021. This hypothesis testing uses a multiple regression model as a data analysis method. The results of this study explain that return on assets and debt to equity ratio have an influence on firm value, while tax avoidance, current ratio, institutional ownership, dividend policy, and firm size have no effect on firm value.

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
E-Jurnal Akuntansi TSM
Website

Abbrev

EJATSM

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...