The Influence of Tax Avoidance, Firm Size, Firm Age, and Leverage towards Earnings Response Coefficients
This study aims to examine the effect of tax avoidance, firm size, firm age, and leverage on earnings response coefficient. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample used as a whole consisted of 97 of 165 compan...
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| Format: | Article |
| Language: | English |
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Mashhad: Behzad Hassannezhad Kashani
2020-06-01
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| Series: | International Journal of Management, Accounting and Economics |
| Subjects: | |
| Online Access: | https://www.ijmae.com/article_114336_78f73bba58c968cf2672336f10c0d18c.pdf |
| _version_ | 1797690434537914368 |
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| author | Yevilia Yevilia Mukhlasin Mukhlasin |
| author_facet | Yevilia Yevilia Mukhlasin Mukhlasin |
| author_sort | Yevilia Yevilia |
| collection | DOAJ |
| description | This study aims to examine the effect of tax avoidance, firm size, firm age, and leverage on earnings response coefficient. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample used as a whole consisted of 97 of 165 companies with 144 observations. The results of this study use multiple linear regression analysis and indicate that tax avoidance, firm size, and leverage have a positive effect on earnings response coefficient, while firm age has no influence on earnings response coefficient. |
| first_indexed | 2024-03-12T01:59:32Z |
| format | Article |
| id | doaj.art-b28814df1c75493f964974a8a14249e3 |
| institution | Directory Open Access Journal |
| issn | 2383-2126 |
| language | English |
| last_indexed | 2024-03-12T01:59:32Z |
| publishDate | 2020-06-01 |
| publisher | Mashhad: Behzad Hassannezhad Kashani |
| record_format | Article |
| series | International Journal of Management, Accounting and Economics |
| spelling | doaj.art-b28814df1c75493f964974a8a14249e32023-09-07T21:44:13ZengMashhad: Behzad Hassannezhad KashaniInternational Journal of Management, Accounting and Economics2383-21262020-06-0176307319114336The Influence of Tax Avoidance, Firm Size, Firm Age, and Leverage towards Earnings Response CoefficientsYevilia Yevilia0Mukhlasin Mukhlasin1Department of Accounting, Atma Jaya Catholic University of Indonesia, Jakarta, IndonesiaDepartment of Accounting, Atma Jaya Catholic University of Indonesia, Jakarta, IndonesiaThis study aims to examine the effect of tax avoidance, firm size, firm age, and leverage on earnings response coefficient. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample used as a whole consisted of 97 of 165 companies with 144 observations. The results of this study use multiple linear regression analysis and indicate that tax avoidance, firm size, and leverage have a positive effect on earnings response coefficient, while firm age has no influence on earnings response coefficient.https://www.ijmae.com/article_114336_78f73bba58c968cf2672336f10c0d18c.pdftax avoidancefirm sizefirm ageleverageearnings response coefficient |
| spellingShingle | Yevilia Yevilia Mukhlasin Mukhlasin The Influence of Tax Avoidance, Firm Size, Firm Age, and Leverage towards Earnings Response Coefficients International Journal of Management, Accounting and Economics tax avoidance firm size firm age leverage earnings response coefficient |
| title | The Influence of Tax Avoidance, Firm Size, Firm Age, and Leverage towards Earnings Response Coefficients |
| title_full | The Influence of Tax Avoidance, Firm Size, Firm Age, and Leverage towards Earnings Response Coefficients |
| title_fullStr | The Influence of Tax Avoidance, Firm Size, Firm Age, and Leverage towards Earnings Response Coefficients |
| title_full_unstemmed | The Influence of Tax Avoidance, Firm Size, Firm Age, and Leverage towards Earnings Response Coefficients |
| title_short | The Influence of Tax Avoidance, Firm Size, Firm Age, and Leverage towards Earnings Response Coefficients |
| title_sort | influence of tax avoidance firm size firm age and leverage towards earnings response coefficients |
| topic | tax avoidance firm size firm age leverage earnings response coefficient |
| url | https://www.ijmae.com/article_114336_78f73bba58c968cf2672336f10c0d18c.pdf |
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