Academia Open
Vol 3 (2020): December

The Effect of Tax Avoidance, Leverage, and Managerial Ownership on Firm Value With Corporate Transparency as a Moderating Variable

Silvia Ramadhiani (Universitas Muhammadiyah Sidoarjo)
Santi Rahma Dewi (Universitas Muhammadiyah Sidoarjo)

Article Info

Publish Date
30 Aug 2021

Abstract

This study aims to determine the effect of tax avoidance, leverage, and managerial ownership on firm value with company transparency as a moderating variable. Tax Avoidance is measured by CASH ETR, Leverage is measured by DER, Managerial ownership is obtained from annual reports on mining companies that are listed on the IDX. This research was conducted on mining companies that have been listed on the Indonesia Stock Exchange (BEI) in 2016-2018. This research was conducted using quantitative methods, using MRA data analysis. The results of this study indicate that (1) Tax Avoidance has an effect on Firm Value, (2) Laverage has an effect on Firm Value, (3) Managerial Ownership has an effect on Firm Value, (4) Transparency is able to moderate the effect of Tax Avoidance on Firm Value, (5) Transparency is able to moderate the effect of leverage on firm value, (6) transparency is able to moderate the effect of managerial ownership on firm value.

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Journal Info
Academia Open
Website

Abbrev

acopen

Publisher

Universitas Muhammadiyah Sidoarjo

Subject

Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Social Sciences Other

Description

Academia Open is published by Universitas Muhammadiyah Sidoarjo published 2 (two) issues per year (June and December). This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. This ...