Published: 2022-07-01
Efek Penghindaran Pajak, Tata Kelola, dan Sumber Pendanaan Terhadap Nilai Perusahaan
DOI: 10.35870/emt.v6i2.645
Rusnaidi, Tarmizi Gadeng, Wulan Dari
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Rusnaidi:
Universitas Muhammadiyah Aceh
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Tarmizi Gadeng:
Universitas Muhammadiyah Aceh
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Wulan Dari:
Universitas Muhammadiyah Aceh
Abstract
This study aims to examine the effect of tax avoidance, governance and funding sources on firm value. This research is a sample study, which includes 300 companies from 706 companies in the manufacturing sector during the 2017-2020 observation year with certain criteria. The analytical method used is fixed effect panel data regression model. The results of this study found that tax avoidance and funding sources have a negative effect on firm value. Corporate governance has a positive effect on firm value.
Keywords
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 6 No. 2 (2022)
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Section: Articles
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Published: 2022-07-01
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License: CC BY 4.0
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Copyright: © 2022 Authors
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DOI: 10.35870/emt.v6i2.645
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Rusnaidi, Universitas Muhammadiyah Aceh
Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Muhammadiyah Aceh, Kota Banda Aceh, Provinsi Aceh, Indonesia
Tarmizi Gadeng, Universitas Muhammadiyah Aceh
Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Muhammadiyah Aceh, Kota Banda Aceh, Provinsi Aceh, Indonesia
Wulan Dari, Universitas Muhammadiyah Aceh
Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Muhammadiyah Aceh, Kota Banda Aceh, Provinsi Aceh, Indonesia
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