The Effect of Intervening Tax Avoidance on Leverage on Firm Value

Research entitled "Mecanisme GCG, Leverage, ROA on Tax Avoidance " on manufacturing companies listed on the Indonesia Stock Exchange in the period 2016 - 2018 aims to determine the effect of GCG, Leverage, ROA on Tax Avoidance . Proxies used are Kom-I, Kom-A, Kep-I,DAR, ROA, and Tax Avoidance. The population and research sample are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 using the stratified purposive sampling method. Based on these methods 37 companies were obtained that could be used as research samples. Analysis of research data using multiple linear regression were analyzed using SPSS. The partial analysis test results show the results of GCG affect to Tax Avoidance and Leverage, ROA not affect Tax Avoidance.

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Pengaruh Kepemilikan Manajerial Dan Kepemilikan Institusional Terhadap Firm Value Dengan Kebijakan Hutang Sebagai Variabel Intervening

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i1.79 ◽

2019 ◽

Vol 1 (1) ◽

pp. 349-368

Author(s):

M Rofiananda ◽

Fefri Indra Arza ◽

Erly Mulyani

Keyword(s):

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Institutional Ownership ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Present Value ◽

Book Value ◽

Debt Policy

This research was conducted to determine the effect of managerial ownership and institutional ownership on firm value with debt policy as an intervening variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. The variable value of the company is measured using price to book value by dividing the present value with the book value of the company. The sample in this study was determined by purposive sampling method. The type of data used is secondary data obtained from www.idx.co.id as well as company websites and other sites related to research. The analytical method used is Partial Last Squer Analysis.The results of this study indicate that managerial ownership has no effect on firm value, managerial ownership has a positive significant effect on firm value through debt policy, institutional ownership has a positive significant effect on firm value and institutional ownership does not affect firm value through debt policy

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PENGARUH LIKUIDITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Equity ◽

10.34209/.v20i1.486 ◽

2017 ◽

Vol 20 (1) ◽

pp. 35

Author(s):

Maria Dominika Edo Hera ◽

Dahlia Br Pinem

Keyword(s):

Capital Structure ◽

Path Analysis ◽

Consumer Goods ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Sampling Technique ◽

Direct Influence ◽

Test Results ◽

Significance Level

The purpose of this study was to examine the effect of liquidity and capital structure on firm value with profitability as intervening variable. The population in this study is the consumer goods sector companies listed in the Indonesia Stock Exchange from 2013-2016. Sampling technique using purposive sampling method, with samples produced as many as 20 companies from 37 companies of consumer goods sector. This hypothesis testing uses Path Analysis with E-Views 9.0 and a significance level of 5%. Test results of the testing showed that (1) liquidity has a significant effect on profitability with significance level 0,0192 < 0,05. (2) capital structure has a significant effect on profitability with a significance level of 0.0003 < 0,05. (3) liquidity has no effect on firm value because of the significance level of 0.09982> 0.05. (4) capital structure has a significant effect on firm value with significance level 0,0000 < 0,05. (5) profitability has a significant effect on firm value with significance level of 0.0001 < 0,05. (6) liquidity and capital structure has no effect on firm value through profitability because the indirect influence of both variables is smaller than direct influence.

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Corporate Governance, Tax Avoidance, and Firm Value

AFEBI Accounting Review ◽

10.47312/aar.v2i02.87 ◽

2018 ◽

Vol 2 (02) ◽

pp. 92

Author(s):

Wawan Cahyo Nugroho ◽

Dian Agustia

Keyword(s):

Corporate Governance ◽

Path Analysis ◽

Firm Value ◽

Stock Exchange ◽

Tax Avoidance ◽

Institutional Ownership ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Analysis Technique ◽

Executive Incentives

This study aims to examine: (1) the influence of institutional ownership, independent commissioners on tax avoidance on firm value (2) the influence of tax avoidance on firm value (3) the influence of institutional ownership, independent commissioner to firm value mediated by tax avoidance. The population of this study are manufacturing companies listed on the Indonesian Stock Exchange for the study from 2013-2016. This study purposive sampling and arrived at 92 firms, using path analysis technique. The results of this study indicates that (1) institutional ownership significantly influence tax avoidance (2) independent commissioners have no influence on tax avoidance; (3) institutional ownership does not influence the firm value; (4) independent commissioner and tax avoidance have significant effect to firm value; (5) tax avoidance does not mediate the institutional ownership relationship to firm value. Keywords: Executive Incentives, Firm Value, Independent Commissioners, Institutional Ownership, Profitability, and Tax Avoidance

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Transparency as Moderating Tax Avoidance, Profitability, and Leverage on Firm Value

Journal of Economics, Finance and Management Studies ◽

10.47191/jefms/v4-i12-02 ◽

2021 ◽

Vol 04 (12) ◽

Author(s):

Radina Linantis ◽

Keyword(s):

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Tax Avoidance ◽

Positive Influence ◽

Manufacturing Companies ◽

Linear Regression Models ◽

Analysis Technique ◽

Research Population ◽

A Company

Firm value can affect the assessment or perception of investors towards the company, because the value of the company reflects the performance of a company. This study was conducted to examine the effect of tax avoidance on firm value, profitability on firm value, leverage on firm value, transparency can moderate tax avoidance on firm value, transparency can moderate profitability on firm value, and transparency can moderate leverage on firm value. The research population is manufacturing companies in the consumption industry sector listed on the Indonesia Stock Exchange (IDX) for the period 2016 to 2019. Sampling in this study was conducted using purposive sampling method. The analysis technique uses multiple linear regression models, moderation using Moderated Regression Analysis (MRA). The results of this study indicate that tax avoidance, profitability and leverage have a positive influence on firm value. Transparency can moderate tax avoidance and leverage on firm value. However, on the other hand, the research results show that transparency cannot moderate profitability to firm value.

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PENGARUH LIKUIDITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Equity ◽

10.34209/equ.v20i1.486 ◽

2017 ◽

Vol 20 (1) ◽

pp. 35

Author(s):

Maria Dominika Edo Hera ◽

Dahlia Br Pinem

Keyword(s):

Capital Structure ◽

Path Analysis ◽

Consumer Goods ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Sampling Technique ◽

Direct Influence ◽

Test Results ◽

Significance Level

The purpose of this study was to examine the effect of liquidity and capital structure on firm value with profitability as intervening variable. The population in this study is the consumer goods sector companies listed in the Indonesia Stock Exchange from 2013-2016. Sampling technique using purposive sampling method, with samples produced as many as 20 companies from 37 companies of consumer goods sector. This hypothesis testing uses Path Analysis with E-Views 9.0 and a significance level of 5%. Test results of the testing showed that (1) liquidity has a significant effect on profitability with significance level 0,0192 < 0,05. (2) capital structure has a significant effect on profitability with a significance level of 0.0003 < 0,05. (3) liquidity has no effect on firm value because of the significance level of 0.09982> 0.05. (4) capital structure has a significant effect on firm value with significance level 0,0000 < 0,05. (5) profitability has a significant effect on firm value with significance level of 0.0001 < 0,05. (6) liquidity and capital structure has no effect on firm value through profitability because the indirect influence of both variables is smaller than direct influence.

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PENGARUH PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA NILAI PERUSAHAAN DENGAN TRANSPARANSI SEBAGAI VARIABEL PEMODERASI

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v26.i01.p15 ◽

2019 ◽

pp. 398

Author(s):

Made Caesar Juliartha Nugraha ◽

Putu Ery Setiawan

Keyword(s):

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Tax Avoidance ◽

Sampling Techniques ◽

Manufacturing Companies ◽

Analysis Techniques ◽

Company Value ◽

The People ◽

Positive Effect

Tax is a compulsory contribution to the state owed by an individual or entity that is a force based on the Law by not getting compensation directly and used for state needs for the greatest prosperity of the people. The purpose of this study was to determine the effect of tax avoidance (tax avoidance) on company value with transparency as a moderating variable. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. The number of samples used in this study were 60 companies with the number of observations 180 obtained by non-probability sampling techniques with purposive sampling method. Data analysis techniques were carried out using moderated regression analysis. The results of the research conducted show that tax avoidance (tax avoidance) has a positive effect on firm value. The study also found that transparency was able to moderate the effect of tax avoidance on firm value.

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Pengaruh Kinerja Keuangan dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan

MBIA ◽

10.33557/mbia.v17i2.317 ◽

2019 ◽

Vol 17 (2) ◽

pp. 1-10

Author(s):

Rolia Wahasusmiah

Keyword(s):

Corporate Governance ◽

Firm Value ◽

Sampling Method ◽

Total Population ◽

Annual Report ◽

Stock Exchange ◽

Secondary Data ◽

Positive Influence ◽

Manufacturing Companies ◽

Good Corporate Governance

This study aims to determine the effect of financial performance and good corporate governance (GCG) on the value of companies in manufacturing companies listed on the stock exchange Indonesia. The type of data used is secondary data in the form of annual report 2016. Population used in this study are all companies listed on the Indonesia Stock Exchange (BEI). This research uses purposive sampling method with total population of 144 companies and sample of 31 companies. The results show that simultaneously ROA, OPM, NPM, KM, and KI have a positive influence on firm value. While partially ROA have a positive influence on firm value. While OPM, NPM, KM, and KI have no positive influence on firm value).

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The Effect of Financial Distress, Firm Size, Leverage and Litigation Risk on The Application of Accounting Conservatism In Manufacturing Companies Listed In Indonesia Stock Exchange

Jurnal Penelitan Ekonomi dan Bisnis ◽

10.33633/jpeb.v6i2.4303 ◽

2021 ◽

Vol 6 (2) ◽

pp. 100-106

Author(s):

Ira Septriana ◽

Hermawan Triyono ◽

Agung Prajanto

Keyword(s):

Firm Size ◽

Financial Distress ◽

Sampling Method ◽

Stock Exchange ◽

Sample Selection ◽

Accounting Conservatism ◽

Litigation Risk ◽

Test Results ◽

Manufacturing Companies ◽

Research Criteria

This research aims to analyze the effect of financial distress, firm size, leverage, and litigation risk on implementing the accounting conservatism of manufacturing companies in Indonesia. The population in this research is manufacturing companies listed on the Indonesia Stock Exchanged (IDX) over 2014-2018. Research sample selection used the purposive sampling method. Obtained company data that meet the research criteria as many as 169 companies, so that the total research data is 149 data. The analysis methods in this research are multiple regression analysis. Based on the test results of the research conclude that variables of the board of financial distress, firm size, and litigation risk have no effect on accounting conservatism implemented of manufacturing companies. Meanwhile, the variable of leverage affects the accounting conservatism's implemented by manufacturing companies. Keywords: Conservatism Accounting. Financial Distress, Firm Size, Leverage, Litigation Risk

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Pengaruh Likuiditas, Leverage, Aktivitas, dan Profitabilitas terhadap Nilai Perusahaan pada Sektor Barang Konsumsi yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018

Jurnal Ilmiah Universitas Batanghari Jambi ◽

10.33087/jiubj.v20i3.1075 ◽

2020 ◽

Vol 20 (3) ◽

pp. 919

Author(s):

Anju Galingging ◽

Fery Xaverius Aritonang ◽

Herlina Novita

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Consumer Goods ◽

Firm Value ◽

Research Method ◽

Quantitative Method ◽

Stock Exchange ◽

Test Results ◽

Activity Variable ◽

Independent Variable

The purpose of this study is to determine and analyze the effect of Liquidity, Leverage, Activity, and Profitability on Firm Value in the Consumer Goods Sector Listed on the Indonesia Stock Exchange for the period 2015-2018. This study uses a quantitative method with a desciptive type. The population of this study is the Consumer Goods Sector that is listed on the Indonesia Stock Exchange for the 2015-2018 period, as many as 50 companies. Sampling using purposive sampling and obtained a research sample of 60 samples from 15 sectors of consumer goods multiplied by 4 years. This research method uses multiple linear regression. The coefficient test results obtained from the Adjusted R Square value are 3.7%, which means that the variation in the Firm Value variable described by the independent variable is 96.3%. The research results simultaneously show that liquidity, leverage, activity, and profitability have no effect on firm value. Meanwhile, partially it shows that liquidity, leverage, and profitability have no and insignificant effect on firm value, but for the activity variable has a significant effect on firm value.

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