PENGARUH STRUKTUR MODAL, PROFITABILITAS, LIKUIDITAS, DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2013-2017)

  • Dedi Sulistiyanto Universitas Sarjanawiyata Tamansiswa
  • Teguh Erawati

Abstract

This research aims to examine the effect of capital structure, profitability, liquidity, and tax avoidance on firm value in manufacturing companies in the food and beverage sub-sectors listed on the Indonesia Stock Exchange for the period 2013-2017. The independent variables in this study are capital structure, profitability, liquidity, and tax avoidance. While the dependent variable in this study is the value of the company. The theory in this study is signal theory. The population of this study includes manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during 2013-2017. The sampling technique used purposive sampling method and obtained 12 companies that were used as research samples. The data analysis method used is multiple linear regression analysis. This study shows that profitability has a significant impact on firm value with a significance value of 0.001. The structure of capital, liquidity, and tax avoidance has no influence on the value of the company.


Keywords: capital structure, profitability, liquidity, tax avoidance, and company value

Published
2019-01-15
How to Cite
SULISTIYANTO, Dedi; ERAWATI, Teguh. PENGARUH STRUKTUR MODAL, PROFITABILITAS, LIKUIDITAS, DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2013-2017). Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 15 - 26, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/757>. Date accessed: 20 feb. 2019.