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

Pengaruh Penghindaran Pajak, Kinerja Keuangan dan Leverage Terhadap Nilai Perusahaan

Sianne Wella (Institut Teknologi dan Bisnis Kalbis)
Emmiliana Hartanti (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
01 Dec 2022

Abstract

This research was aimed to know the influence of tax avoidance, financial performance and leverage on firm value. In this study, the sampel used are the listed companies of Indonesia Stock Exchange (BEI) in 2016-2018 with 58 sample companies by using a purposive sampling technique. This research used panel data regression method with random effect approach model. The results show that tax avoidance and leverage has no influence on firm value, whereas, financial performance has influence on firm value.

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Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

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 ...