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All Journal Jurnal Manajemen dan Bisnis Sriwijaya JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN Jurnal Media Wahana Ekonomika BJRA (Bongaya Journal of Research in Accounting) Jurnal Media Akuntansi (MEDIASI) Innovative: Journal Of Social Science Research Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS
Andri Eko Putra
Universitas PGRI Palembang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN

 1 
Determinan Tax Avoidance Berdasarkan Profitabilitas, Leverage dan Komite Audit dan Dampaknya terhadap Nilai Perusahaan Emma - Lilianti; Jusmani Jusmani Jusmani; Andri Eko Putra
JEMBATAN Vol 18, No 1 (2021)
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbt.v18i1.13134

Abstract

This study aims to determine the amount of tax avoidance which is directly influenced by profitability, leverage, the audit committee, as well as to determine the indirect effect of profitability, leverage, and the audit committee on firm value through the tax avoidance variable. population of 23 issuers of the coal sub-sector using purposive sampling obtained a sample of 19 issuers from the 2016-2019 observation year.This research method uses a quantitative approach and focuses on empirical testing between independent and dependent variables. The analysis model uses path analysis. Path analysis is translated by 2 regression equations to test the effect of the independent variable on the moderating variable and the effect of the independent variable on the independent variable through the moderating variable. The results of testing the t hypothesis show a direct and significant effect of profitability and leverage on tax avoidance, while the audit committee has no significant effect on tax avoidance. Tax avoidance directly has a significant and negative effect on firm value. For the indirect effect, profitability and leverage have a significant effect on firm value, while the auditcommittee has no effect on firm value in the coal sub-sector on the IDX.      
Co-Authors Afriza Hardianti Amelda Amelda Anak Agung Istri Sri Wiadnyani Andika Febriansyah Derly Derly Diana Fransiska Edduar Hendri, Edduar Eka Fitriani Emilda Emilda Emilda Zahra Emma Lilianti, Emma Fopi Yunika Ika Rani Selfi Jusmani Jusmani Jusmani, Jusmani M. Aryo Arifin Meidina Eka Prianti Meliyati Meliyati Mohammad Aryo Arifin, Mohammad Aryo Muhammad Hanafi Mutiara Effendi Nindi Apriyati Ninin Non Ayu Ninin Non Ayu Salmah, Ninin Non Ayu Nisa’ Ulul Mafra Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurul Febianti Okta Riansyah Oktariansyah Oktariansyah, Oktariansyah Panca Satria Putra Pupel Olengga Reina Damayanti Saladin, Hendry Septiani Saroh Suhada Suhada Totok Sudiyanto Totok Sudiyanto, Totok Usman, Benny Vera Sari Yeyen Sundari