The Effect Of Tax Avoidance And Corporate Governance On Company Value (Empire Study On Manufacturing Companies In The Consumer Goods Industry Sector Listed On The Indonesia Stock Exchange (Idx) 2015-2018 Period)

Penulis

  • Anisa Mayangsari Universitas Ibn Khaldun
  • Agus Cahyana Universitas Ibn Khaldun
  • Rahmat Mulyana Dali Universitas Ibn Khaldun
  • Dudung A. Syukur Universitas Ibn Khaldun

DOI:

https://doi.org/10.32832/jharmoni.v1i1.7209

Kata Kunci:

Tax Avoidance, Corporate Governance, Company Value.

Abstrak

This research is based on the  fact  that an investor who wants to invest in their shares sees the  value of the company. This   study aims   to examine: 1)  The effect   of tax   avoidance   on firm   value, 2)   The effect    ofl    corporate   governance   on                                                     firm     value. This type oflresearch is quantitative research. The population of this research is manufacturing companies in the consumer goods industry  which  are listed  on  the  Indonesia   Stock  Exchange   (BEI)   for   the   2015-2018   period.   The   sampling   technique in this study was purposive sampling. The data of this study used financial report data and annual reports obtained by 34 companies with a research period of 4 years and 37 outlier data so that the total sample size was 99 research data. The type of data used is secondary data obtained from www.idx.co.id and www.sahamok.com. The analytical test used is multiple linear regression analysis with the statistical analysis   test   method   using   the   SPSS   version   26   software   program.   The  results showed that: 1) Tax avoidance has a positive effect on firm value. 2) Corporate governance with indicators: The Board of Directors has a negative effect on firm value, the proportion of the Independent Commissioner has no negative effect on company value and the Audit Committee has a positive effect on firm value.

Referensi

Aryanto, & Setyorini, C. T. (2019). The Influence of Corporate Governance and Social Responsibility on Corporate Values in the Mining Sector, Journal of Tax Information, Accounting and Public Finance, Vol. 14 No. 2, p. 181-196.

Dewanti, M., & Djajadikerta, H. (2018). The Effect of Financial Performance and Corporate Governance on Company Value in the Telecommunications Industry on the Indonesia Stock Exchange, Maranatha Accounting Journal, Volume 10, Number 1, 98-116.

Dinah, A.F., & Darsono. (2017). The Influence of Corporate Governance, Profitability, and Tax Avoidance on Firm Value. Diponegoro Journal of Accounting, Volume 6, Number 3, 1-15.

Eka P, B. I., & Muid, D. (2017). Analysis of the Effect of Corporate Governance and Tax Avoidance on Firm Value, Diponegoro Journal Of Accounting, Volume 6, Number 3, Pages 1-8.

Ghazali, I. (2011). Multivarite Analysis Application with SPSS 19th IMB Program 5th Edition. Semarang: Diponegoro University.

Kurnia, R. (2017). The Influence of Corporate Governance and Profitability on Company Value, Universitas Brawijaya, p. 1-19.

Ningtyas, K. L., Suhadak, & Nuzula, N. F. (2014). The Effect of Good Corporate Governance on Firm Value, Journal of Business Administration, Vol. 17, No. 1, pp.1-9.

Oktaviani, H. D. (2015). The Influence of the Size of the Board of Directors, the Proportion of the Independent Commissioners, and the Size of the Audit Committee on Earnings Management Practices in Pharmaceutical Companies Listed on the Stock Exchange in 2009-2014, 1-24.

Rachman, A. N., Rahayu, S. M., & Topowijono. (2015). The Effect of Good Corporate Governance and Financial Leverage on Financial Performance and Firm Value, Journal of Business Administration, Vol. 27, No. 1, p.1-10.

Saputro, R. E. (2018). The Effect of Tax Avoidance on Cost of Debt with Corporate Transparency as a Moderating Variable, Thesis of Syarif Hidayatullah State Islamic University Jakarta, p. 1-71.

Sugiyono. (1999). Business Research Methods. Bandung: CV. ALFABETA.

Sugiyono. (2017). Research Methods (Quantitative, Qualitative, and R&D). Bandung: CV. ALFABETA.

Tanjung, H., & Devi, A. (2013). Islamic Economics Research Methodology. Jakarta: Grama Publishing.

www.idx.co.id. (2020). Annual finance report. Retrieved on 04 May 2020.

www.sahamok.com. (2020). List of Manufacturing Companies in the Consumer Goods Industry Sector and Annual Financial Reports. Retrieved June 24, 2020.

Diterbitkan

2022-05-06

Cara Mengutip

Mayangsari, A., Cahyana, A., Mulyana Dali, R., & A. Syukur, D. (2022). The Effect Of Tax Avoidance And Corporate Governance On Company Value (Empire Study On Manufacturing Companies In The Consumer Goods Industry Sector Listed On The Indonesia Stock Exchange (Idx) 2015-2018 Period). Jurnal Mahasiswa Akuntansi Dan Bisnis (JMAB), 1(1), 31–43. https://doi.org/10.32832/jharmoni.v1i1.7209

Terbitan

Bagian

Articles