Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Jurnal Mahasiswa Entrepreneur
Setiana, Beta
Unknown Affiliation
Economics, Econometrics & Finance Electrical & Electronics Engineering Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2018-2021 DENGAN TAX AVOIDANCE SEBAGAI VARIABEL INTERVENING Setiana, Beta; Wahyuni, Ika; Subaida, Ida
Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 5 (2023): MEI 2023
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v2i5.3528

Abstract

A manufacturing company is a company that has a very large production scale compared to other companies, so it can be compared with other company products as well. A company needs a plan to achieve company goals. The company's main goal is to increase it’s value. By increasing it’s value, investors can see that the condition of the company is good. The purpose of this study is to analyze and examine company size and leverage on firm value in manufacturing companies at food and beverage sub-sector through tax avoidance. Data analysis of hypothesis testing in this study uses Partial Least Square - Structural Equation Modeling (PLS-SEM). The results of direct effect hypothesis test using PLS 3.0 application show that company size has a positive but not significant effect on tax avoidance, leverage has a negative but not significant effect on tax avoidance, company size has a significant negative effect on firm value, leverage has a significant positive effect on firm value. Tax Avoidance has a positive but not significant effect on firm value. The results of indirect effect hypothesis test show that company size has a positive but not significant effect on firm value through tax avoidance, Leverage has a negative but not significant effect on firm value through tax avoidance,
Co-Authors Ika WAHYUNI Subaida, Ida