Transparency as Moderating Tax Avoidance, Profitability, and Leverage on Firm Value
Journal Title: Journal of Economics, Finance and Management Studies - Year 2021, Vol 4, Issue 12
Abstract
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.
Authors and Affiliations
Radina Linantis, Dwi Orbaningsih, Oyong Lisa
Keywords
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- EP ID EP706467
- DOI 10.47191/jefms/v4-i12-02
- Views 82
- Downloads 0
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