Relationship between Tax Avoidance, Leverage and Dividend Policy on Company Value
This study aims to provide empirical evidence of the influence of tax avoidance and leverage on company value with dividend policy as a moderating variable. The population of this study is all consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2017 - 2022. The samp...
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| Format: | Article |
| Language: | English |
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Universitas Mahasaraswati Denpasar
2024-12-01
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| Series: | Jurnal Inovasi Akuntansi |
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| Online Access: | https://e-journal.unmas.ac.id/index.php/jia/article/view/10278 |
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| author | Ida Ayu Nirma Prameswari Desak Made Mya Yudia Sari |
| author_facet | Ida Ayu Nirma Prameswari Desak Made Mya Yudia Sari |
| author_sort | Ida Ayu Nirma Prameswari |
| collection | DOAJ |
| description | This study aims to provide empirical evidence of the influence of tax avoidance and leverage on company value with dividend policy as a moderating variable. The population of this study is all consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2017 - 2022. The sampling technique used is purposive sampling technique and obtained as many as 114 number of observations. This study uses the Statistical Product and Service Solution (SPSS) program with Moderated Regression Analysis (MRA) as a tool to analyze the moderating effect of dividend policy on the tested sample. The results of the analysis provide evidence that tax avoidance has no effect on firm value while leverage has a positive effect on firm value. Then, dividend policy strengthens the negative relationship between tax avoidance and firm value, but is unable to moderate the relationship between leverage and firm value. |
| format | Article |
| id | doaj-art-ed4ccb9dbd4f43dcab498a0827073746 |
| institution | Kabale University |
| issn | 2988-1536 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Universitas Mahasaraswati Denpasar |
| record_format | Article |
| series | Jurnal Inovasi Akuntansi |
| spelling | doaj-art-ed4ccb9dbd4f43dcab498a08270737462025-08-20T03:31:15ZengUniversitas Mahasaraswati DenpasarJurnal Inovasi Akuntansi2988-15362024-12-012218219210.36733/jia.v2i2.1027810981Relationship between Tax Avoidance, Leverage and Dividend Policy on Company ValueIda Ayu Nirma Prameswari0Desak Made Mya Yudia Sari1Universitas Mahasaraswati DenpasarUniversitas Mahasaraswati DenpasarThis study aims to provide empirical evidence of the influence of tax avoidance and leverage on company value with dividend policy as a moderating variable. The population of this study is all consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2017 - 2022. The sampling technique used is purposive sampling technique and obtained as many as 114 number of observations. This study uses the Statistical Product and Service Solution (SPSS) program with Moderated Regression Analysis (MRA) as a tool to analyze the moderating effect of dividend policy on the tested sample. The results of the analysis provide evidence that tax avoidance has no effect on firm value while leverage has a positive effect on firm value. Then, dividend policy strengthens the negative relationship between tax avoidance and firm value, but is unable to moderate the relationship between leverage and firm value.https://e-journal.unmas.ac.id/index.php/jia/article/view/10278company valuetax avoidanceleveragedividend policy |
| spellingShingle | Ida Ayu Nirma Prameswari Desak Made Mya Yudia Sari Relationship between Tax Avoidance, Leverage and Dividend Policy on Company Value Jurnal Inovasi Akuntansi company value tax avoidance leverage dividend policy |
| title | Relationship between Tax Avoidance, Leverage and Dividend Policy on Company Value |
| title_full | Relationship between Tax Avoidance, Leverage and Dividend Policy on Company Value |
| title_fullStr | Relationship between Tax Avoidance, Leverage and Dividend Policy on Company Value |
| title_full_unstemmed | Relationship between Tax Avoidance, Leverage and Dividend Policy on Company Value |
| title_short | Relationship between Tax Avoidance, Leverage and Dividend Policy on Company Value |
| title_sort | relationship between tax avoidance leverage and dividend policy on company value |
| topic | company value tax avoidance leverage dividend policy |
| url | https://e-journal.unmas.ac.id/index.php/jia/article/view/10278 |
| work_keys_str_mv | AT idaayunirmaprameswari relationshipbetweentaxavoidanceleverageanddividendpolicyoncompanyvalue AT desakmademyayudiasari relationshipbetweentaxavoidanceleverageanddividendpolicyoncompanyvalue |