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Environmental Performance, Intellectual Capital, Praktik Penghindaran Pajak Dan Nilai Perusahaan

Year: 2019

Type: article

Abstract: This study aims to examine the effect of environmental performance, intellectual capital and tax avoidance practices on firm values. This type of research is quantitative by using the population in this study is a manufacturing company that is listed on the Indonesia Stock Exchange in 2012-2016. The selection of data samples using a purposive sampling technique. The analytical method used is multiple linear regression analysis. The results of this study indicate that environmental performance has no effect on company values, intellectual capital has a positive and significant effect on corporate values and tax avoidance practices that have a negative and significant effect on firm value.

Source: Jurnal Bisnis dan Akuntansi

DOI: 10.34208/jba.v21i1.426

Authors: EKA SEPTIANI, HOLIAWATI HOLIAWATI, ENDANG RUHIYAT

Institution: Universitas Pamulang

Language: English

Topic: Corporate Governance and Financial Management

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W2958334134

FWCI: 0.312

Cites: 11

Cited by: 22

Related to: 10