PENGARUH PENGHINDARAN PAJAK, PERSENTASE DAN MASSA KRITIS DIREKTUR WANITA TERHADAP NILAI PERUSAHAAN
Article Sidebar
Main Article Content
Abstract
The value of a company is very important because the higher the level of business continuity, the prosperity of the stakeholders is also higher. This study aims to examine the effect of tax avoidance, the percentage of female directors, and the critical mass of female directors on firm value listed on the Indonesia Stock Exchange (IDX). The object of this research is companies listed on the Stock Exchange from 2016 to 2020. This study took samples using the purposive sampling method. The results of this study indicate that tax avoidance, percentage of female directors and critical mass of female directors have no significant effect on firm value.
Article Details
References
Astuti, E. P. (2017). Pengaruh diversitas dewan direksi terhadap nilai perusahaan pada
perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2008-2011.
Jurnal Ilmiah Prodi Manajemen Universitas Pamulang, 4(2), 159–179.
Azam, M., & Wang, M. (2020). The effects of tax avoidance on corporate value.
Research Journal of Finance and Accounting, 11(4), 118–125.
https://doi.org/10.7176/rjfa/11-4-13
Cabeza Garcia, L., Fernandez Gago, R., & Nieto, M. (2017). Do board gender diversity
and director typology impact CSR reporting ? European Management Review,
March 2007. https://doi.org/10.1111/emre.12143
Chen, X., Hu, N., Wang, X., & Tang, X. (2014). Tax avoidance and firm value:
Evidence from China. Nankai Business Review International, 5(1), 25–42.
https://doi.org/10.1108/NBRI-10-2013-0037
Christiawan, Y. J., & Tarigan, J. (2007). Kepemilikan manajerial: Kebijakan hutang,
kinerja dan nilai perusahaan. Jurnal Akuntansi dan Keuangan, 9(1), 1–8.
https://doi.org/10.9744/jak.9.1.pp.1-8
Cuong, N. T. (2014). Threshold effect of capital structure on firm value : Evidence from
seafood processing enterprises in the South Central Region of Vietnam.
International Journal of Finance & Banking Studies, 3(3), 14–29.
Daryaei, A. A., & Fattahi, Y. (2020). The asymmetric impact of institutional ownership
on firm performance: Panel smooth transition regression model. Corporate
Governance (Bingley), 20(7), 1191–1203. https://doi.org/10.1108/CG-06-2020-
Faccio, M., Marchica, M. T., & Mura, R. (2016). CEO gender, corporate risk-taking,
and the efficiency of capital allocation. Journal of Corporate Finance, 39, 193–
https://doi.org/10.1016/j.jcorpfin.2016.02.008
Farooq, O., & Pashayev, Z. (2020). Agency problems and the value of advertising
expenditures in an emerging market: Role of product market competition.
Managerial Finance, 46(9), 1123–1143. https://doi.org/10.1108/MF-08-2019-0389
Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25, Edisi
kesembilan. Penerbit Undip.
Hanif, I. N., & Ardiyanto, M. D. (2019). Pengaruh penghindaran pajak terhadap nilai
perusahaan: Transparansi informasi sebagai variabel pemoderasi. Diponegoro
Journal of Accounting, 8, 1–12.
Harun, M. S., Hussainey, K., Mohd Kharuddin, K. A., & Farooque, O. Al. (2020). CSR
disclosure, corporate governance and firm value: A study on GCC Islamic Banks.
International Journal of Accounting and Information Management, 28(4), 607–
https://doi.org/10.1108/IJAIM-08-2019-0103
Hassan, R., & Marimuthu, M. (2016). Corporate governance, board diversity, and firm
value: Examining large companies using panel data approach. Economics Bulletin,
(3), 1737–1750.
Hirdinis, M. (2019). Capital structure and firm size on firm value moderated by
profitability. International Journal of Economics and Business Administration,
(1), 174–191. https://doi.org/10.35808/ijeba/204
Hu, Y., Chen, S., Shao, Y., & Gao, S. (2018). CSR and firm value: Evidence from
China. Sustainability (Switzerland), 10(12). https://doi.org/10.3390/su10124597
Huda, S., Zuhroh, D., & Firdiansjah, A. (2020). The effect of profitability and capital
structure on firm value through dividend policy in transportation companies listed
on the Indonesia Stock Exchange for the period of 2015-2018. International
Journal of Advances in Scientific Research and Engineering, 06(09), 44–55.
https://doi.org/10.31695/ijasre.2020.33878
Jadiyappa, N., Hickman, L. E., Jyothi, P., & Vunyale, N. (2020). Does debt
diversification impact firm value? Evidence from India. International Review of
Economics and Finance, 67(December 2017), 362–377.
https://doi.org/10.1016/j.iref.2020.02.002
Kristina, I. G. A. R., & Wiratmaja, I. D. N. (2018). Pengaruh board diversity dan
intellectual capital pada nilai perusahaan. E-Jurnal Akuntansi Universitas
Udayana, 22(3), 2313–2338.
Lestaria, N., & Agita, S. (2018). Pengaruh manajemen laba terhadap nilai perusahaan
dengan tax avoidance sebagai variabel mediating. Journal of Applied Accounting
and Taxation, 3(1), 225–238. https://doi.org/10.30596/liabilities.v1i3.2496
Levi, M., Li, K., & Zhang, F. (2014). Director gender and mergers and acquisitions.
Journal of Corporate Finance, 28, 185–200.
https://doi.org/10.1016/j.jcorpfin.2013.11.005
Li, Z., Liao, G., & Albitar, K. (2019). Does corporate environmental responsibility
engagement affect firm value? The mediating role of corporate innovation. Wiley,
August, 1–11. https://doi.org/10.1002/bse.2416
Mardiyati, U., & Murdayanti, Y. (2016). Pengaruh ukuran dewan, kepemilikan saham
oleh direktur, dan jender terhadap kinerja keuangan perbankan. Jurnal Manajemen,
, 402–415.
Noguera, M. (2020). Women directors’ effect on firm value and performance: The case
of REITs. Emerald Publishing Limited, January. https://doi.org/10.1108/CG-02-
-0057
Nugroho, W. C., & Agustia, D. (2017). Corporate governance, tax avoidance, and firm
value. AFEBI Accounting Review, 2(2).
Prasetyorini, B. F. (2013). Pengaruh ukuran perusahaan, leverage, price earning ratio
dan profitabilitas terhadap nilai perusahaan. Jurnal Ilmu Manajemen (JIM), 1(1).
Rezaee, S., & Taqipouriani, Y. (2021). The effect of debt diversification on firm value
and stock price crash risk. Turkish Journal of Computer and Mathematics
Education, 12(11), 6624–6630.
Saputra, W. S. (2019). Pengaruh diversitas dewan direksi terhadap nilai perusahaan.
(3), 503–510.
Saragih, A. H. (2017). Analysis of tax avoidance effect on firm value (A study on firms
listed on Indonesia Stock Exchange). Advances in Social Science, Education and
Humanities Research, 167, 372–378. https://doi.org/10.2991/icaspgs-icbap17.2017.6
Setyabudi, T. (2021). The effect of institutional ownership, leverage, and profitability
on firm value with dividend policy as an intervening variable. Journal of Business
and Management Review, 2(7), 457–469. https://doi.org/10.47153/jbmr27.1632021
Siew Yee, C., Sharoja Sapiei, N., & Abdullah, M. (2018). Tax avoidance, corporate
governance and firm value in the digital era. Journal of Accounting and
Investment, 19(2). https://doi.org/10.18196/jai.190299
Simarmata, A. P. P., & Cahyonowati, N. (2014). Pengaruh tax avoidance jangka
panjang terhadap nilai perusahaan dengan kepemilikan institusional sebagai
variabel pemoderasi. Dipenogoro Journal of Accounting, 3, 1–13.
Suharti, Anton, & Irawati. (2020). Model hubungan peningkatan kualitas nilai
perusahaan melalui corporate governance, gender direktur, reputasi audit pada
perbankan konvensional dan perbankan syariah di Indonesia tahun 2013-2018.
COSTING: Journal of Economic, Business and Accounting, 4, 263–273.
Tarihoran, A. (2018). Pengaruh penghindaran pajak dan leverage terhadap nilai
perusahaan dengan transparansi perusahaan sebagai variabel moderasi. Jurnal
Wira Ekonomi Mikroskil, 6(2), 149–164.
Tripathy, A., & Uzma, S. H. (2021). Does debt heterogeneity impact firm value?
Evidence from an emerging context. South Asian Journal of Business Studies.
https://doi.org/10.1108/SAJBS-06-2020-0179
Warno, & Fahmi, U. (2020). Pengaruh tax avoidance dan biaya agensi terhadap nilai perusahaan dengan kualitas audit sebagai variabel moderasi pada perusahaan
LQ45. Jurnal Akuntansi, 11(2), 1–8.
Wijaya, R. A., Pratiwi, H., Sari, D. P., & Suciati, D. (2020). Pengaruh penghindaran
pajak dan profitabilitas terhadap nilai perusahaan dengan leverage sebagai variabel
kontrol pada perusahaan yang listing di Bursa Efek Indonesia. Jurnal Ekobistek,
(1), 29–40.
http://lppm.upiyptk.ac.id/ojsupi/index.php/EKOBISTEK/article/view/1206
Winarno, W. W. (2015). Analisis ekonometrika dan statistika dengan Eviews, Edisi
empat. UPP STIM YKPN.
Yossy Girsang. (2020). Penyebab harga saham PT Perusahaan Gas Negara anjlok.
Tagar.Id. https://www.tagar.id/penyebab-harga-saham-pt-perusahaan-gas-negaraanjlok