Pengaruh Profitabilitas, Likuiditas, Leverage dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Penghindaran Pajak sebagai Variabel Mediasi
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Ramadhani, Adinda Dyah Puteri
Subject
657.46 - TAX ACCOUNTING
Datestamp
2024-01-09 04:33:12
Abstract :
This research aims to determine the effect of profitability, liquidity, leverage and company size on company value with tax avoidance as a mediating variable measured using the ETR approach. The object of this research is energy companies in the 2017-2021 period. The population of this study was 209 out of 360 energy companies selected according to the researchers' limitations. The sampling method in this research is the purposive sampling method. The data analysis method uses path analysis. The research results show that profitability and tax avoidance have an effect on company value, while liquidity, leverage and company size have no effect on company value. Profitability, liquidity and leverage influence tax avoidance, while company size has no influence on tax avoidance. Leverage can be mediated by tax avoidance while profitability and company size cannot be mediated by tax avoidance
This research aims to determine the effect of profitability, liquidity, leverage and company size on company value with tax avoidance as a mediating variable measured using the ETR approach. The object of this research is energy companies in the 2017-2021 period. The population of this study was 209 out of 360 energy companies selected according to the researchers' limitations. The sampling method in this research is the purposive sampling method. The data analysis method uses path analysis. The research results show that profitability and tax avoidance have an effect on company value, while liquidity, leverage and company size have no effect on company value. Profitability, liquidity and leverage influence tax avoidance, while company size has no influence on tax avoidance. Leverage can be mediated by tax avoidance while profitability and company size cannot be mediated by tax avoidance
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