Tax Avoidance, Board of Commissioners, And Leverage's Influence on Firm Value With Profitability As Moderation

Andre Andre, H. Ruslim
{"title":"Tax Avoidance, Board of Commissioners, And Leverage's Influence on Firm Value With Profitability As Moderation","authors":"Andre Andre, H. Ruslim","doi":"10.57096/return.v2i06.112","DOIUrl":null,"url":null,"abstract":"One way to attract investors is to see how a company's performance can be rated well. The purpose of this study is to obtain empirical evidence on the effect of tax avoidance, board of commissioners, and leverage on firm value with profitability being the role of moderating the relationship between the independent variable and the dependent variable. The data used in this study used quantitative data from financial statement data registered on the IDX in 2018 – 2021 with 124 samples used using the purposive sampling method. The hypothesis was tested by regression analysis of panel data. The tests conducted found that tax avoidance and the board of commissioners had a significant effect on firm value, leverage did not affect firm value. The results of the interaction test show that profitability cannot moderate between tax avoidance variables and leverage on firm value, but profitability can moderate the board of commissioners on firm value with result of Adjusted R2 value gets a result of 22.63% , where there are still 77.37% more variables that can affect the dependent variable, including: Firm Value.","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"7 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Return : Study of Management, Economic and Bussines","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.57096/return.v2i06.112","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

Abstract

One way to attract investors is to see how a company's performance can be rated well. The purpose of this study is to obtain empirical evidence on the effect of tax avoidance, board of commissioners, and leverage on firm value with profitability being the role of moderating the relationship between the independent variable and the dependent variable. The data used in this study used quantitative data from financial statement data registered on the IDX in 2018 – 2021 with 124 samples used using the purposive sampling method. The hypothesis was tested by regression analysis of panel data. The tests conducted found that tax avoidance and the board of commissioners had a significant effect on firm value, leverage did not affect firm value. The results of the interaction test show that profitability cannot moderate between tax avoidance variables and leverage on firm value, but profitability can moderate the board of commissioners on firm value with result of Adjusted R2 value gets a result of 22.63% , where there are still 77.37% more variables that can affect the dependent variable, including: Firm Value.
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
以盈利能力为调节因素的避税、董事会和杠杆对企业价值的影响
吸引投资者的一个方法是看如何给公司的业绩打分。本研究的目的是获得避税、董事会和杠杆对企业价值影响的实证证据,其中盈利能力是自变量和因变量之间关系的调节作用。本研究中使用的数据使用了2018 - 2021年在IDX上注册的财务报表数据的定量数据,使用目的抽样方法使用了124个样本。通过面板数据的回归分析对假设进行检验。通过检验发现,避税和董事会对企业价值有显著影响,杠杆对企业价值没有影响。交互检验的结果表明,盈利能力在避税变量和杠杆对企业价值之间没有调节作用,但盈利能力可以调节董事会对企业价值的调节作用,调整后的R2值的结果为22.63%,其中仍有77.37%的变量可以影响因变量,包括:企业价值。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
自引率
0.00%
发文量
0
期刊最新文献
Evaluating The Impact of ESG Integration on The Financial Performance of Pertamina Geothermal Energy: A Sustainable Growth Perspective Financial Performance Analysis And Stock Valuation of PT Kimia Farma Tbk. The Effect of Training and Work Motivation On Employee Performance at Bank Sumsel Babel Design Transformation of The Industrial Relations Peace : Towards A Prosperous, Harmonious and Fair Work Relations Model In The Karawang Industry Analysis of Regional Tax Management at The Regional Finance and Revenue Management Agency (BPKPD) of Cirebon City
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1