PENGARUH GOOD CORPORATE GOVERNANCE, KINERJA KEUANGAN, DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN

Fransiska, Yusviuna Elsa
Mulyani, Sri
Susanti, Diah Ayu

Jurnal Riset Akuntansi Politala
Vol 8 No 2 (2025): Jurnal Riset Akuntansi Politala

This research was conducted to examine the effect of good corporate governance, financial performance, and tax avoidance on firm value in industrials sector companieslisted on Indonesia Stock Exchange in 2019-2022. This research is a type of quantitative research. The populations in the research is industrials sector companies listed on the IDX in 2019-2022. The method used in selecting sample in this research is purposive sampling with a sample size of 51 research data. The data analysis technique used in thiss research is panel data regression with Eviews 12. Based on the research resulta, it show managerial ownership, audit committee, and return on assets has a positive effect on firm value. However, tax avoidance has a negative effect on firm value.