JURNAL RISET AKUNTANSI TIRTAYASA
Vol 5, No 2 (2020): October

PENGARUH PENGHINDARAN PAJAK DAN PERATAAN LABA, TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN HUTANG SEBAGAI VARIABEL PEMODERASI (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2016 – 2018)

Hangtuah, Frenky Yosua (Universitas Sultan Ageng Tirtayasa)
Yazid, Helmi (Universitas Sultan Ageng Tirtayasa)
Taqi, Muhamad (Universitas Sultan Ageng Tirtayasa)

Article Info

Publish Date
30 Oct 2020

Abstract

This study aims to determine the effect of tax avoidance and income smoothing on the firm value with a debt policy variable as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange which published financial statements for the period 2016-2018. By using purposive sampling technique, 243 company samples were obtained and analyzed using multiple linear regression. The results of this study indicate that (1) tax avoidance does not have a positive effect on firm value (2) Income smoothing has a positive effect on firm value (3) Debt policy as a moderating variable can strengthen the relationship between tax avoidance and firm value. (4) Debt policy as a moderating variable does not significantly strengthen the relationship between income smoothing and firm value.

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Journal Info
JURNAL RISET AKUNTANSI TIRTAYASA
Website

Abbrev

JRA

Publisher

Universitas Sultan Ageng Tirtayasa

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Riset Akuntani Tirtayasa (JRA TIRTAYASA) is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of Accounting research. Tirtayasa Research Journal of Accounting is intended to be the journal for publishing articles reporting the results of ...