Pengaruh Tax Avoidance, Sales Growth, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan

(Pada Perusahaan Sektor Consumer Non-Cyclicals sub Sektor Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Tahun 2019 - 2023)

Authors

  • Nur Habibah Universitas Pamulang-Tangerang Selatan, Indonesia.
  • Fitria Eka Ningsih Universitas Pamulang-Tangerang Selatan, Indonesia.

DOI:

https://doi.org/10.32493/ekop.v2i6.52594

Keywords:

Tax Avoidance, Sales Growth, Company Size, Company Value

Abstract

This study aims to analyze the effect of tax avoidance, sales growth, and company size on company value in food and beverage companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (IDX) for the period 2019 to 2023 as many as 95 companies. The sampling technique in this study used purposive sampling, so that 16 companies were selected, with an observation year of 5 years, the number of observations in this study was 80 data. The data used are secondary data in the form of annual reports and sustainability reports for the period 2019 to 2023 obtained from the official website of the Indonesia Stock Exchange. The research method used is the associative method with a quantitative approach. The data analysis technique used is statistics and panel data regression analysis using e-views 12 and Microsoft Excel software. The results of this study based on simultaneous tests state that tax avoidance, sales growth, and company size have a simultaneous effect on company value. Based on the partial test, it states that tax avoidance has a positive effect on company value, sales growth has a negative effect on company value, and company size has no effect on company value.

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Edisi Augst 2025; Vol 6 No.2

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Published

2025-08-24

How to Cite

Habibah, N., & Fitria Eka Ningsih. (2025). Pengaruh Tax Avoidance, Sales Growth, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan: (Pada Perusahaan Sektor Consumer Non-Cyclicals sub Sektor Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Tahun 2019 - 2023). EkoPreneur, 6(2), 190–201. https://doi.org/10.32493/ekop.v2i6.52594

Issue

Vol. 6 No. 2 (2025): EkoPreneur

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