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THE EFFECT OF PROFITABILITY, TAX AVOIDANCE AND INFORMATION TRANSPARENCY ON FIRM VALUE: AN EMPIRICAL STUDY IN INDONESIA

Rachmawati, Meita Oktaviani and desy, Tri Susanti and Sunarto, Sunarto and Udin, Udin THE EFFECT OF PROFITABILITY, TAX AVOIDANCE AND INFORMATION TRANSPARENCY ON FIRM VALUE: AN EMPIRICAL STUDY IN INDONESIA. INTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH.

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Abstract

This study aims to analyze the effect of profitability, tax avoidance and information transparency on firm value. This study is based on data of manufacturing firms listed on the Indonesia Stock Exchange from 2016 to 2018. There are 213 firms selected as samples and analyzed using moderated regression analysis. The results prove that profitability and tax avoidance partially have a significant effect on firm value. Contrary to the expectation, information transparency does not strengthen the relationship between tax avoidance and firm value.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Faculty / Institution: Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi
Depositing User: Jati Sasongko Wibowo
Date Deposited: 22 Mar 2020 07:51
Last Modified: 22 Mar 2020 07:51
URI: https://eprints.unisbank.ac.id/id/eprint/6384

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