THE EFFECT OF PROFITABILITY, FIRM SIZE, CAPITAL STRUCTURE AND TAX AVOIDANCE ON FIRM VALUE

The aim of this research is to analyze and determine the effect profitability, firm size, capital structure and tax avoidance on firm value. The population in this study is the infrastructure sector companies listed on the Indonesia Stock Exchange in 2016-2019 as many as 57 companies. Determination...

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Autores principales:	Armana I M.R., Purbawangsa I.B.A.
Formato:	article
Lenguaje:	EN RU
Publicado:	Russian Journal of Agricultural and Socio-Economic Sciences 2021
Materias:	profitability firm size capital structure tax avoidance firm value Agriculture (General) S1-972
Acceso en línea:	https://doaj.org/article/e0e0315a219344dc85a39671163c34a1
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spelling	oai:doaj.org-article:e0e0315a219344dc85a39671163c34a12021-12-04T08:08:46ZTHE EFFECT OF PROFITABILITY, FIRM SIZE, CAPITAL STRUCTURE AND TAX AVOIDANCE ON FIRM VALUE10.18551/rjoas.2021-11.042226-1184https://doaj.org/article/e0e0315a219344dc85a39671163c34a12021-11-01T00:00:00Zhttps://doaj.org/toc/2226-1184The aim of this research is to analyze and determine the effect profitability, firm size, capital structure and tax avoidance on firm value. The population in this study is the infrastructure sector companies listed on the Indonesia Stock Exchange in 2016-2019 as many as 57 companies. Determination of the sample carried out in this study by using purposive sampling technique. Data were analyzed using multiple linear regression analysis techniques. The results showed that profitability, firm size, capital structure and tax avoidance has a positive and significant effect on firm value in infrastructure sector companies listed on the Indonesia Stock Exchange from 2016-2019. The theoretical implications that can be given from the findings of this study are the higher the profitability, firm size, capital structure and tax avoidance of a company, the firm value will increase and the practical implications are helping company management in increasing firm value and helping investors in determining the right investment decisions, so that it can assess the company has good prospects in the future.Armana I M.R.Purbawangsa I.B.A.Russian Journal of Agricultural and Socio-Economic Sciencesarticleprofitabilityfirm sizecapital structuretax avoidancefirm valueAgriculture (General)S1-972ENRURussian Journal of Agricultural and Socio-Economic Sciences, Vol 119, Iss 11, Pp 31-40 (2021)
institution	DOAJ
collection	DOAJ
language	EN RU
topic	profitability firm size capital structure tax avoidance firm value Agriculture (General) S1-972
spellingShingle	profitability firm size capital structure tax avoidance firm value Agriculture (General) S1-972 Armana I M.R. Purbawangsa I.B.A. THE EFFECT OF PROFITABILITY, FIRM SIZE, CAPITAL STRUCTURE AND TAX AVOIDANCE ON FIRM VALUE
description	The aim of this research is to analyze and determine the effect profitability, firm size, capital structure and tax avoidance on firm value. The population in this study is the infrastructure sector companies listed on the Indonesia Stock Exchange in 2016-2019 as many as 57 companies. Determination of the sample carried out in this study by using purposive sampling technique. Data were analyzed using multiple linear regression analysis techniques. The results showed that profitability, firm size, capital structure and tax avoidance has a positive and significant effect on firm value in infrastructure sector companies listed on the Indonesia Stock Exchange from 2016-2019. The theoretical implications that can be given from the findings of this study are the higher the profitability, firm size, capital structure and tax avoidance of a company, the firm value will increase and the practical implications are helping company management in increasing firm value and helping investors in determining the right investment decisions, so that it can assess the company has good prospects in the future.
format	article
author	Armana I M.R. Purbawangsa I.B.A.
author_facet	Armana I M.R. Purbawangsa I.B.A.
author_sort	Armana I M.R.
title	THE EFFECT OF PROFITABILITY, FIRM SIZE, CAPITAL STRUCTURE AND TAX AVOIDANCE ON FIRM VALUE
title_short	THE EFFECT OF PROFITABILITY, FIRM SIZE, CAPITAL STRUCTURE AND TAX AVOIDANCE ON FIRM VALUE
title_full	THE EFFECT OF PROFITABILITY, FIRM SIZE, CAPITAL STRUCTURE AND TAX AVOIDANCE ON FIRM VALUE
title_fullStr	THE EFFECT OF PROFITABILITY, FIRM SIZE, CAPITAL STRUCTURE AND TAX AVOIDANCE ON FIRM VALUE
title_full_unstemmed	THE EFFECT OF PROFITABILITY, FIRM SIZE, CAPITAL STRUCTURE AND TAX AVOIDANCE ON FIRM VALUE
title_sort	effect of profitability, firm size, capital structure and tax avoidance on firm value
publisher	Russian Journal of Agricultural and Socio-Economic Sciences
publishDate	2021
url	https://doaj.org/article/e0e0315a219344dc85a39671163c34a1
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THE EFFECT OF PROFITABILITY, FIRM SIZE, CAPITAL STRUCTURE AND TAX AVOIDANCE ON FIRM VALUE

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