Influencers to Firm Value: Does Tax Avoidance Plays a Mediating Role?

Syura, Asy; Arfan, Muhammad; Anzib, Nuraini

doi:10.17509/jaset.v12i2.28497

Cited by 4 publications

(3 citation statements)

References 12 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Pemegang saham dan calon investor membutuhkan mekanisme GCG untuk memberikan rasa aman bagi investasi mereka. Mekanisme GCG dapat membatasi tindakan manajemen yang lebih mementingkan kepentingan pribadi dan mendorong fokus mereka pada kepentingan perusahaan (Syura et al, 2020). Salah satu mekanisme GCG yang dapat membantu pemegang saham dalam mengawasi kinerja manajemen adalah komite audit.…”

Section: Profitabilitas Berpengaruh Terhadap Nilai Perusahaanunclassified

“…Komite audit merupakan organ perusahaan yang berfungsi untuk mengawasi jalannya operasional perusahaan, dan memastikan adanya efektivitas dan efisiensi dalam mencapai tujuan perusahaan. Hal ini akan meminimalkan konflik agensi antar pihak principal dan agent, sehingga dapat mendorong peningkatan kepercayaan investor dan nilai perusahaan (Fajriah & Jumady, 2022;Gasperz et al, 2022;Indriastuti & Kartika, 2021;Kamaliah, 2020;Oktaviana et al, 2021;Rahayu & Feliana, 2022;Syura et al, 2020). Hasil penelitian (Onasis & Robin, 2016) menunjukkan rapat komite audit berpengaruh positif terhadap nilai perusahaan.…”

Section: Profitabilitas Berpengaruh Terhadap Nilai Perusahaanunclassified

“…Dalam praktiknya, terjadi perbedaan kepentingan dimana terdapat potensi manajemen akan mengutamakan kepentingannya sendiri di atas kepentingan pemegang saham. Maka diperlukan GCG yang menjadi sistem pengawas kinerja manajemen untuk memastikan operasional perusahaan tetap berjalan sesuai dengan keinginan pemegang saham (Syura et al, 2020). Semakin besar ukuran dan skala bisnisnya, diperlukan pengawasan yang lebih optimal untuk menjaga kepentingan pemegang saham (Gunadi et al, 2020).…”

Section: Ukuran Perusahaan Memoderasi Pengaruh Profitabilitas Leverag...unclassified

See 2 more Smart Citations

Determinan Nilai Perusahaan LQ 45 dengan Ukuran Perusahaan sebagai Pemoderasi

Kenny,

Maryati,

Fibrianti

et al. 2024

J Accoun & Financ

View full text Add to dashboard Cite

This study investigates the role of firm size as a moderating of profitability, leverage on firm value. This study uses Price Book Value (PBV) as a proxy for firm value in LQ45 index companies for the 2017-2021 period which has not been used by previous research. The findings of this study indicate that Return on Assets and Return on Equity as proxies for profitability have no effect on firm value. Then, company size has a significant effect on firm value, while the Debt to Asset Ratio and Debt to Equity Ratio as leverage proxies have no effect on firm value. Firm size can weaken the effect of profitability on firm value. Firm size can also moderate the relationship between leverage and firm value. The findings of this study imply that company size plays an important role in attracting investors, but if it is not accompanied by good financial performance management, it will actually lead to negative perceptions about the company's financial performance.

show abstract

Section: Profitabilitas Berpengaruh Terhadap Nilai Perusahaanunclassified

Section: Ukuran Perusahaan Memoderasi Pengaruh Profitabilitas Leverag...unclassified

See 1 more Smart Citation

Determinan Nilai Perusahaan LQ 45 dengan Ukuran Perusahaan sebagai Pemoderasi

Kenny,

Maryati,

Fibrianti

et al. 2024

J Accoun & Financ

View full text Add to dashboard Cite

show abstract

How Does International Corporate Avoid Tax?

Hidayat

Nuraini

Islahuddin

et al. 2023

2023 8th International Conference on Business and Industrial Research (ICBIR)

View full text Add to dashboard Cite

Investors’ Reaction: Exploring Supervisory Function and Corporate Tax Policy

Tarmidi,

Mayangsari,

Nurlis

et al. 2024

RGSA

View full text Add to dashboard Cite

Purpose: This study aims to analyze investor reactions to the supervisory function carried out by independent commissioners and audit committees, especially in supervising corporate tax policies taken by management. Theoretical framework: Corporate tax policy has the risk of tax penalties in the future and risks reducing investment returns in the future, so the role of independent commissioners and audit committees should be able to supervising management so that the tax policies taken do not harm investors. Method: 565 panel data from manufacturing companies on the Indonesia Stock Exchange 2015-2022 were analyzed with a quantitative approach and multiple linear methods using STATA. Result: This study found that independent commissioners encourage management in tax burden minimization policies, while the audit committee is not optimal in carrying out its supervisory function over corporate tax management policies. In addition, investors react to the audit committee because it is considered capable of carrying out the supervisory function of management, while investors do not react to independent commissioners and corporate tax policies. Research, Practical & Social implications: The results of this study encourage entities to increase the role of independent commissioners in carrying out supervisory functions such as the audit committee in order to get a positive response from investors which can increase company value for sustainability business. Originality/value: In this study, corporate tax policy is measured by reducing the statutory tax rate with a tax compliance ratio that is rarely used in previous studies, resulting in how much corporate tax policy minimizes the tax expense.

show abstract

Influencers to Firm Value: Does Tax Avoidance Plays a Mediating Role?

Cited by 4 publications

References 12 publications

Determinan Nilai Perusahaan LQ 45 dengan Ukuran Perusahaan sebagai Pemoderasi

Determinan Nilai Perusahaan LQ 45 dengan Ukuran Perusahaan sebagai Pemoderasi

How Does International Corporate Avoid Tax?

Investors’ Reaction: Exploring Supervisory Function and Corporate Tax Policy

Contact Info

Product

Resources

About