The Effect of DAR and Firm Size on ROE and Tax Avoidance as ModeratingVariable (Empirical Study on Companies Listed on Idx in the Healthcare Sector -Papan Utama)
Journal Title: Journal of Economics, Finance and Management Studies - Year 2021, Vol 4, Issue 08
Abstract
This study aims to analyze the effect of DAR, company size on ROE, and Tax Avoidance as a moderator in healthcare companies on the Indonesia Stock Exchange. This study uses secondary data obtained from the website www.IDX.go.id and using a sample of 12 companies listed on the Indonesia Stock Exchange in the 2017-2019 period. The sampling technique used is purposive sampling. The number of research sample data is 32. The analysis technique is Multiple Linear Regression and Moderated Regression Analysis. The results that R2 is 36.8% and hypothesis testing indicate that the influence of DAR is significant (0.012) and Firm Size is significantly affected (0.002) on ROE. After moderating R2 become 49% and testing the hypothesis show that Tax avoidance moderates the effect of DAR to be (0,034) significant but Tax Avoidance does not moderate the effect of Firm Size on ROE.
Authors and Affiliations
Hotbertua, Galumbang Hutagalung, Rasinta Ria Ginting
Keywords
Related Articles
- EP ID EP705540
- DOI 10.47191/jefms/v4-i8-25
- Views 92
- Downloads 0
The Influence of Servicescape and Service Quality on Customer Loyalty at Pangkas Rambut Nugroho Bandar Lampung with Customer Satisfaction as a Mediating Variable
The service industry in Indonesia, particularly in the grooming and self-care sector, has shown rapid growth, with barbershops becoming increasingly popular among the public, especially among younger generations. Pangkas...
University’s Role as Social Responbility (Csr)
Corporate Social Responsibility (CSR) that has occurred so far has received recognition within the company in the broad sense of the organization, it is possible that the implementation of CSR can also be carried out at...
Evaluation of the Effect of Thermal Comfort in PMV-Method Classrooms on Teacher Work Stress Levels in the Dry Tropics (Study at Beru Elementary School, Sikka Regency)
This study aims to evaluate the effect of classroom thermal comfort on the level of teacher work stress in a dry tropical region (Study at SDI Beru, Sikka Regency), using the PMV (Predicted Mean Vote) method. Thermal com...
The Role of Brand Image and Brand Awareness in Micro, Small, and Medium Enterprises (MSMEs) Toward Tiktok Social Media Marketing Activities
This study aims to examine how important the role of brand image and brand awareness in MSMEs is to TikTok social media marketing activities. The research was conducted using quantitative methods through distributing que...
The Intention to use Digital Investment Management Platforms Among Gen Z in Indonesia: Perspective from Individual and Technological Motives
Financial technology services are one of the most important elements in today's digital world. A study shows that 75% of the younger generation, especially those aged 18-35 years, have started investing, with many of the...