The Effect of Investment Opportunity Set (IOS), Dividend and Tax Avoidance Policy on Company Value

Authors

  • irfani choiriyah sukriawan universitas pamulang
  • Fina Ratnasari Universitas Pamulang

Abstract

This research aims to analyze the influence of the investment opportunity set (IOS), dividend policy and tax avoidance on the value of banking companies listed on the Indonesia Stock Exchange from 2018 to 2022. The object of this research is that the author chooses the financial reports of banking companies that report on the Indonesia Stock Exchange as the object. Using the criteria determined by the author, the data is processed to find a sample in this research which will be used as a reference in this research. The methodology used uses panel data regression and then tested using the classic assumption test where the results show that the investment opportunity set (IOS), dividend policy and tax avoidance together have an effect on company value, meaning that it shows that each independent variable in the research has a combined impact. on the dependent variable. Because companies with high value are considered to have strong performance, and investors are interested in investing in these organizations because they feel trusted.

Keywords: Investment opportunity set (IOS), Dividend Policy, Tax avoidance

References

Akbar, F., & Fahmi, I. (2020). The Influence Of Company Size, Profitability And Liquidity On Dividend Policy And Company Value In Manufacturing Companies Listed On The Indonesian Stock Exchange. Scientific Journal Of Management Economics Students, 5(1), 62-81.

Azzahra, K., & Prastiani, S. C. (2022). Analysis Of Investment Opportunity Set, Capital Structure And Sales Growth On Profit Growth. Pamulang University Accounting Scientific Journal, 10(2).

Ghozali, P. (2018). Multivariate Analysis Applications With The Ibm Spss 25 Program. University Publishing Agency.

Ratnasari, F., Handayani, P., & Nursita, M. (2023). Economic Focus Scientific Economic Journal Publisher Pelita Nusantara College Of Economics. 2549-8991.

Sugiyono. (2019) Quantitative Qualitative Research Methods And R&D. Alphabeta, Cv.

Suripto. (2020). Company Transparency Moderates The Influence Of Tax Avoidance And Leverage On The Value Of Manufacturing Companies On The Indonesian Stock Exchange. Revenue Journal, 01(01).

Additional Files

Published

2024-08-30

Issue

Vol. 7 No. 2 (2024): EAJ (Economics and Accounting Journal)

Section

Articles

License

Copyright (c) 2024 irfani choiriyah sukriawan, Fina Ratnasari

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