I. J. of Business & Management Research
Research Article | 
The Effect of Tax Avoidance, Debt to Equity Ratio, and Managerial Ownership on Firm Value
Author(s) : Cindy Permata Sari and Muti'ah*
Publisher : FOREX Publication
Published : 10 September 2024
e-ISSN :2347-4696
Page(s) : 56-65
Abstract
This research aims to determine the effect of Tax Avoidance, Debt To Equity Ratio, and Managerial Ownership on Firm Value. The objects in this study are Manufacturing Companies in the Food and Beverage Sub Sector that are listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This research was conducted on 14 sample companies using a quantitative approach. The analysis test carried out in this study was a multiple linear regression analysis test using SPSS 25 software. The results to this research show that Tax Avoidance has a significant effect on company value, Debt To Equity Ratio has no effect on company value, and Managerial Ownership has no effect on Company Value.
Keywords: Tax Avoidance, Debt To Equity Ratio, Managerial Ownership, Firm Value
Cindy Permata Sari, Accounting Study Program, Faculty of Economics and Business, Universitas Mercubuana, Jakarta, Indonesia
Muti'ah*, Accounting Study Program, Faculty of Economics and Business, Universitas Mercubuana, Jakarta, Indonesia
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Cindy Permata Sari and Muti'ah (2024), The Effect of Tax Avoidance, Debt to Equity Ratio, and Managerial Ownership on Firm Value. IJBMR 12(3), 56-65. DOI: 10.37391/IJBMR.120302.