ANALISI PANEL DATA DALAM MENGUKUR DETERMINASI FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN SEKTOR PERTANIAN DI INDONESIA

Idaman, Northa and Ardana, Yudhistira (2022) ANALISI PANEL DATA DALAM MENGUKUR DETERMINASI FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN SEKTOR PERTANIAN DI INDONESIA. Jurnal Bisnis Darmajaya, 08 (01).

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Abstract

This study aims to analyze the factors that influence firm value in agricultural sector companies in Indonesia using a panel data model. There are several management decisions that have an impact on firm value, namely the decision to make earnings management, decisions in tax avoidance, and debt policy decisions. The results of this study are all variables used in this study (earnings management, tax avoidance, and debt policy) as a whole have an influence on firm value. All of these variables affect the value of the company by 79.43%, while the remaining 20.57% is influenced by other variables outside of the model used. Meanwhile, independently, it can be concluded that debt and management policies have no significant effect and have a negative correlation with firm value. Meanwhile, the tax avoidance variable has a significant and positive correlation with firm value

Item Type:	Article
Subjects:	300 Ilmu Ilmu Sosial > 330 Ilmu Ekonomi
Divisions:	Jurnal > Jurnal Ilmu Ekonomi
Depositing User:	nana oktaria
Date Deposited:	27 Jul 2022 03:36
Last Modified:	06 Feb 2023 04:46
URI:	http://repo.darmajaya.ac.id/id/eprint/7814

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