KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 4 (2022): Kalbisiana

Pengaruh Tax Avoidance, Kepemilikan Asing, Tingkat Implementasi IFRS dan Profitabilitas Terhadap Nilai Perusahaan

Denada Febiola (Institut Teknologi dan Bisnis Kalbis)
Ahalik (Institut Teknologi dan Bisnis Kalbis)



Article Info

Publish Date
01 Dec 2022

Abstract

The purpose of this study was to examine the effect oh tax avoidance, foreign ownership, the level of IFRS implementation and profitability on firm value. The study was conducted on LQ 45 companies that were consistently listed on the Indonesia Stock Exchange in 2015-2018. The number of samples obtained was 30 companies using purposive sampling method and the amount of research data obtained was 120. The data analysis method used is multiple linier regression. Simultaneous test result indicate that tax avoidance, foreign ownership, the level of IFRS implementation and profitability simultaneously affect the firm’s value. The partial test results show that tax avoidance, foreign ownership and the level of IFRS implementation have no effect on firm value, while profitability has a positive effect on firm value.

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Journal Info

Abbrev

kalbisiana

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...