Article Per Year (5 Year)
p-Index From 2019 - 2024
1.633
P-Index
This Author published in this journals
All Journal JIK Jurnal Ilmu Komputer EL-MUHASABA Potensio At-Taqaddum EDU-MAT: Jurnal Pendidikan Matematika Economica: Jurnal Ekonomi Islam Jurnal STIE Semarang (Edisi Elektronik) Pedagogiana - Jurnal Pendidikan Dasar Journal of Islamic Accounting and Finance Research
Warno Warno
stie yppi rembang
Religion Computer Science & IT Economics, Econometrics & Finance Education Mathematics Public Health Social Sciences Other

Published : 35 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : EL-MUHASABA

 1 
PENGARUH TAX AVOIDANCE DAN BIAYA AGENSI TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN LQ45 Warno, Warno; Fahmi, Ulul
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 2 (2020): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v11i2.9225

Abstract

This study aims to examine the influence of tax avoidance andcosts agencyon firm value and wants to test audit quality in strengthening and weakening the relationship between tax avoidance and firm value. The population in this study are companies listed in the LQ45 index in theEffect Exchange Indonesia2016-2018 period. Sampling in this study was carried out using purposive sampling with a total sample of 90 companies in a period of three years. This study uses a quantitative approach by using the SEM-PLS analysis method using WarpPLS 4.0 software. The results ofstudy this indicate that the variable tax avoidance that is projected using CashETR and agency costs projected with sales to total assets (STA) significantly influence the value of the company that is projected with Tobins'Q. The results of this study also show that the audit quality projected by bigfournot canweaken or strengthen the relationship that occurs between tax avoidance on firm value. 
PENGARUH TAX AVOIDANCE DAN BIAYA AGENSI TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN LQ45 Warno, Warno; Fahmi, Ulul
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 2 (2020): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v11i2.9225

Abstract

This study aims to examine the influence of tax avoidance andcosts agencyon firm value and wants to test audit quality in strengthening and weakening the relationship between tax avoidance and firm value. The population in this study are companies listed in the LQ45 index in theEffect Exchange Indonesia2016-2018 period. Sampling in this study was carried out using purposive sampling with a total sample of 90 companies in a period of three years. This study uses a quantitative approach by using the SEM-PLS analysis method using WarpPLS 4.0 software. The results ofstudy this indicate that the variable tax avoidance that is projected using CashETR and agency costs projected with sales to total assets (STA) significantly influence the value of the company that is projected with Tobins'Q. The results of this study also show that the audit quality projected by bigfournot canweaken or strengthen the relationship that occurs between tax avoidance on firm value. 
Co-Authors Anak Agung Gede Sugianthara Bambang Suedi Dwi Prawani SR, Dwi Prawani Fahmi, Ulul Fahmi, Ulul Heridiansyahj, Jefri jefri Heridiansyah Ketut Tirtayasa Megarani, Novia Miftahul Ulum Ratno Agriyanto Sri Wiranti Setiyanti