Pengaruh Tax Avoidance, Investment Opportunity Set, dan Manajemen Aset Terhadap Nilai Perusahaan
Journal Title: Jurnal Ekobis Dewantara - Year 2018, Vol 1, Issue 6
Abstract
This study aims to determine the effect of tax avoidance, investment opportunity set, and asset management on corporate value. The datasource used issecondary data. The sample in this research is manufacturing company miscellaneous industry sector period 2012-2016. The sampling technique used purposive sampling to get 12 companies. The data in this study using multiple regression with SPSS program version 17.0.The results showed that tax avoidance had a significant negative effect on firm value with t value of -2.197 and significance level of 0.002. Investment opportunity set positively affects the value of the company with t arithmetic company with t arithmetic 0.80 and significance level 0.936. Adjusted R Square value of 0.666 can be interpreted that the contribution of all independent variables in explaining the dependent variable is 66.6%
Authors and Affiliations
Wahyu Nur Rohmah
Keywords
Related Articles
- EP ID EP654507
- DOI 10.26460/ed_en.v1i6.426
- Views 237
- Downloads 0
ANALISIS EFEKTIVITAS, KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN PADA PENDAPATAN ASLI DAERAH (PAD) KABUPTEN SLEMAN (Studi kasus pada Dinas Pendapatan Asli Daerah Kabupaten Sleman Tahun Anggaran 2011-2016)
Regional Revenue (PAD) also contributes significantly to the Sleman District Budget, with an average increase of 30.54% per annum over the last five years (2011-2015). This shows the financial capacity of the local gover...
PENGARUH KUALITAS PELAYANAN DAN INOVASI PRODUK TERHADAP KEUNGGULAN BERSAING SERTA DAMPAKNYA TERHADAP MINAT MEREFERENSIKAN NASABAH BANK OCBC NISP CABANG CIK DI TIRO YOGYAKARTA
This study aimsto determine the effect ofquality of servicead product innovationoncompetitive advantageandinterest referenced of Bank OCBC NISP Brach Cik Di Tiro Yogyakarta Costumers.The resear...
PENGARUH GAYA KEPEMIMPINAN DEMOKRATIS, BUDAYA ORGANISASI, MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN (STUDI PADA KAFE BASABASI YOGYAKARTA)
This study aims to determine the effect of democratic leadership style on employee job satisfaction, organizational culture on employee job satisfaction, motivation on employee job satisfaction, work environment on emplo...
PENGARUH RASIO KEUANGAN TERHADAP PERINGKAT OBLIGASI PADA PERUSAHAAN NON KEUANGAN DI BEI TAHUN 2013-2016
This study aims to examine the effect of financial ratios on bond ratings. The financial ratios used include: 1) the influence of current ratio on the rating of bonds 2) the effect of debt to equity rat...
PENGARUH DISIPLIN KERJA, LINGKUNGAN KERJA DAN KOMPENSASI TERHADAP MOTIVASI KERJA KARYAWAN PT. ATHA MARTH NAHA KRAMO MALINAU KALIMANTAN UTARA
This study aims to determine (1) The Effect of Work Discipline Against Employee Motivation, (2) Work Environment Against Employee Motivation and (3) Compensation Against Employee Motivation. Effect of Work...