Analysis of factors affecting tax avoidance and firm value
The aim of this study is to examine and analyze factors that influence tax avoidance and firm value. The independent variables used in this study are audit quality and profitability, while the dependent variable is firm value, and the intervening variable is tax avoidance. The sample used in this st...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
STIE Perbanas Surabaya
2018-12-01
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| Series: | Indonesian Accounting Review |
| Subjects: | |
| Online Access: | https://journal.perbanas.ac.id/index.php/tiar/article/view/1538 |
| _version_ | 1818497586092310528 |
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| author | Mayke Kristika Antony Gunasti Hudiwinarsih |
| author_facet | Mayke Kristika Antony Gunasti Hudiwinarsih |
| author_sort | Mayke Kristika Antony |
| collection | DOAJ |
| description | The aim of this study is to examine and analyze factors that influence tax avoidance and firm value. The independent variables used in this study are audit quality and profitability, while the dependent variable is firm value, and the intervening variable is tax avoidance. The sample used in this study is banking sector companies in Southeast Asia that listed in www.orbis.bvdinfo.com for the period 2014-2016. The technique of data analysis used in this study is multiple regression analysis with SPSS 22.0 For Windows Program and path analysis. The results of this study show that audit quality has no influence on tax avoidance, but profitability has influence to tax avoidance. Audit quality, profitability, and tax avoidance have influence on firm value, while tax avoidance cannot mediate the influence of audit quality and profitability on firm value. |
| first_indexed | 2024-12-10T18:47:20Z |
| format | Article |
| id | doaj.art-383728a8947f46afbe3aa2fa7a950720 |
| institution | Directory Open Access Journal |
| issn | 2086-3802 2302-822X |
| language | English |
| last_indexed | 2024-12-10T18:47:20Z |
| publishDate | 2018-12-01 |
| publisher | STIE Perbanas Surabaya |
| record_format | Article |
| series | Indonesian Accounting Review |
| spelling | doaj.art-383728a8947f46afbe3aa2fa7a9507202022-12-22T01:37:26ZengSTIE Perbanas SurabayaIndonesian Accounting Review2086-38022302-822X2018-12-018220321510.14414/tiar.v8i2.1538743Analysis of factors affecting tax avoidance and firm valueMayke Kristika Antony0Gunasti Hudiwinarsih1STIE Perbanas SurabayaSTIE Perbanas SurabayaThe aim of this study is to examine and analyze factors that influence tax avoidance and firm value. The independent variables used in this study are audit quality and profitability, while the dependent variable is firm value, and the intervening variable is tax avoidance. The sample used in this study is banking sector companies in Southeast Asia that listed in www.orbis.bvdinfo.com for the period 2014-2016. The technique of data analysis used in this study is multiple regression analysis with SPSS 22.0 For Windows Program and path analysis. The results of this study show that audit quality has no influence on tax avoidance, but profitability has influence to tax avoidance. Audit quality, profitability, and tax avoidance have influence on firm value, while tax avoidance cannot mediate the influence of audit quality and profitability on firm value.https://journal.perbanas.ac.id/index.php/tiar/article/view/1538audit quality, firm value, profitability, tax avoidance |
| spellingShingle | Mayke Kristika Antony Gunasti Hudiwinarsih Analysis of factors affecting tax avoidance and firm value Indonesian Accounting Review audit quality, firm value, profitability, tax avoidance |
| title | Analysis of factors affecting tax avoidance and firm value |
| title_full | Analysis of factors affecting tax avoidance and firm value |
| title_fullStr | Analysis of factors affecting tax avoidance and firm value |
| title_full_unstemmed | Analysis of factors affecting tax avoidance and firm value |
| title_short | Analysis of factors affecting tax avoidance and firm value |
| title_sort | analysis of factors affecting tax avoidance and firm value |
| topic | audit quality, firm value, profitability, tax avoidance |
| url | https://journal.perbanas.ac.id/index.php/tiar/article/view/1538 |
| work_keys_str_mv | AT maykekristikaantony analysisoffactorsaffectingtaxavoidanceandfirmvalue AT gunastihudiwinarsih analysisoffactorsaffectingtaxavoidanceandfirmvalue |