Jurnal Ipteks Terapan : research of applied science and education
Vol. 16 No. 4 (2022): Jurnal Ipteks Terapan : research of applied science and education

TAX AVOIDANCE, FINANCIAL PERFORMANCE, COPORATE GOVERNACE, AND FIRM VALUE

Deyanira Safitri (Universitas Airlangga)
Erina Sudaryati (Universitas Airlangga)

Article Info

Publish Date
31 Dec 2022

Abstract

The purpose of this study was to examine the effect of tax avoidance, financial performance, corporate governance on firm value. Financial performance proxies are return on assets, return on equity, size and leverage. Meanwhile, the proxy for corporate governance is the audit committee. This study uses a sample of all companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019 except for financial companies. The final sample in this study was 1,158 companies. This study uses multiple linear regression data analysis techniques. Firm value is measured using Tobin's Q. Based on the results of hypothesis testing, the results show that tax avoidance has a negative effect on firm value. Furthermore, for return on assets, return on equity and leverage have a positive effect on firm value. However, the size and audit committee variables have no effect on firm value

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
487.643 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Ipteks Terapan : research of applied science and education
Website

Abbrev

jit

Publisher

Lembaga Layanan Pendidikan Tinggi Wilayah X

Subject

Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Veterinary Other

Description

The journal focuses on publishing unpublished original research results anywhere such as: the research result on applied science and education such as: curriculum development and learning, character education, technology and instructional innovation, and learning evaluation. the research result on ...