Pengaruh Struktur Modal Dan Tax Avoidance Terhadap Nilai Perusahaan
Abstract
This study aims to provide empirical evidence on the influence of capital structure and tax avoidance on value of the company. This type of research is quantitative research, while the nature of this research is associative research. The population in this study used consumer product manufacturing companiy food and beverage sector listed on the Indonesia Stock Exchange for the period 2017-2019. The samples in this study were determined using purposive sampling method, obtained 13 companies then multiplied by the research period so that it became 39 samples. The data in this study used secondary data obtained from the official website of the Indonesia Stock Exchange and analyzed using Eviews 9 Application with multiple regression analysis techniques of panel data with random effect model. The results showed that there is no significant influence between capital structure and tax avoidance on value of the company.
References
Akramunnas, A., & Kohar, A. (2017, Juni). Pengaruh struktur modal dan kebijakan dividen terhadap nilai perusahaan. Assets: Jurnal Ekonomi, Manajemen dan Akuntansi, 7(1), 1-16
Ircham, M., Handayani, S. R., & Saifi, M. (2014). Pengaruh Struktur Modal dan Profitabilitas Terhadap Nilai Perusahaan (Studi pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2011-2014). Jurnal Administrasi Bisnis S1 Universitas Brawijaya.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics. https://doi.org/10.1016/0304-405X(76)90026-X
Karimah, H. N., & Taufiq, E. (2016). Pengaruh Tax Avoidance
Terhadap Nilai Perusahaan. Ekombis Review: Jurnal Ilmiah Ekonomi Dan Bisnis. https://doi.org/10.37676/ekombis.v4i1.156
Kurnia, K., Pratomo, D., & Fachrizal, A. (2018). Analisis Pengaruh Tax Avoidance, Leverage (DER) dan Firm Size Terhadap Firm Value (Studi Pada Perusahaan Real Estate dan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015). Accounthink : Journal of Accounting and Finance. https://doi.org/10.35706/acc.v3i01.1212
Permatasari, D., & Azizah, D. F. (2018). Pengaruh Struktur Modal Terhadap Nilai Perusahaan (Studi Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016). Jurnal Administrasi Bisnis.
Pohan, C. A. (2016). Manajemen Perpajakan Strategi Perencanaan Pajak dan Bisnis. Akarta: PT Gramedia. https://doi.org/10.31294/moneter.v6i1.5353
Pratiwi, N. P. D., Mahaputra, I. N. K. A., & Sudiartana, I. M. (2020). Pengaruh Financial Distress, Leverage dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016. Jurnal Kharisma, 2(1), 202–211.
Santiani, N. P. (2018). Pengaruh Intellectual Capital Dan Struktur Modal Terhadap Nilai Perusahaan. Jurnal Akuntansi.
Sari, E. V. (2017, August 2). Faktor Psikologis, Industri Makanan dan Minuman “Meriang.†CNN Indonesia. https://www.cnnindonesia.com/ekonomi/20170802122343-92-231886/faktor-psikologis-industri-makanan-dan-minuman-meriang
Sudana, I. M. (2011). Manajemen Keuangan Perusahaan Teori & Praktik. In Erlangga. https://doi.org/10.1145/2505515.2507827
Sugiyanto, . (2018). Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Pemoderasi Kepemilikan Institusional. Jurnal Ilmiah Akuntansi Universitas Pamulang.
Widya, A., Yulianti, E., Oktapiani, M., Jannah, M., & Prasetya, E. R. (2020). Pengaruh Capital Intensity Dan Inventory Intensity Terhadap Tax Avoidance. Proceedings Universitas Pamulang, 1(1), 89-99
