Jurnal Kontemporer Akuntansi
Volume 4, No.2, September 2024

PENGARUH LEVERAGE, TAX AVOIDANCE, DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN DENGAN KOMISARIS INDEPENDEN SEBAGAI MODERASI

Jonathan Kurniawan (Unknown)
Ngadiman (Unknown)

Article Info

Publish Date
30 Sep 2024

Abstract

The purpose of this study was to determine the relationship of leverage, tax avoidance, and firm size to firm value byusing independent commissioners as moderation. The companies studied were manufacturing companies in the foodand beverage sub-sector listed on the IDX, for the period 2018-2021. The results showed that the three independentvariables had no significant effect on firm value, and the independent commissioner variable could only moderatethe leverage and firm size variables.

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Journal Info
Jurnal Kontemporer Akuntansi
Website

Abbrev

JKA

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Kontemporer Akuntansi merupakan jurnal yang mempublikasikan artikel-artikel dari mahasiswa Program Studi (Prodi) S2 Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara dengan ISSN 2809-7912(elektronik) . Kajian artikel terkait dengan bidang ilmu Akuntansi seperti Perpajakan, ...