Jurnal Akuntansi
Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023

GROWTH OPPORTUNITIES SEBAGAI VARIABEL MODERASI: LEVERAGE DAN TAX AVOIDANCE TERHADAP FIRM VALUE

Mandasari, Luvita Ajeng (Unknown)

Article Info

Publish Date
30 Dec 2023

Abstract

This study aims to examine the effect of leverage and tax avoidance on firm value with growth opportunities as a moderating variable. The samples used in this study amounted to 10 mining companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021. This study uses purposive sampling method, the data is processed using the SPSS version 25 application with multiple linear regression and absolute difference value test. The results of this study are leverage has no positive effect on firm value. Tax avoidance has a significant negative effect on firm value. Growth opportunities cannot moderate the relationship between leverage and firm value. Growth opportunities cannot moderate the relationship between tax avoidance and firm value

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Journal Info
Jurnal Akuntansi
Website

Abbrev

akuntansi

Publisher

Universitas Sarjanawiyata Tamansiswa

Subject

Economics, Econometrics & Finance

Description

Journal of Accounting Faculty of Economics focuses on research articles on the topics of financial accounting, management accounting, public sector accounting, auditing, Islamic financial accounting, banking, taxation, capital markets, information system, and other relevant research ...