The Effect of Leverage and Tax Risk on Company Value with Company Size as A Moderating Variable
Journal Title: Journal of Economics, Finance and Management Studies - Year 2024, Vol 7, Issue 05
Abstract
This research aims to examine the influence of leverage and tax risk on company value with company size as a moderating variable. The sample in this research is manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2022 period. The research method uses quantitative methods with secondary data. Determining the research sample used purposive sampling and observation data based on certain criteria. The data in this study was analyzed using Partial Least Square (PLS) with the help of smartPLS software. The results of previous research show that leverage has a positive and significant effect on firm value and tax risk has a significant negative effect on firm value, and company size strengthens the relationship between leverage and tax risk on firm value. This research is expected to provide an overview of leverage, tax risk and company value in Indonesia so that it can contribute to company decision making and act as information in the context of drafting laws and regulations.
Authors and Affiliations
Rosa Fitriana , Diah Andari , Yati Mulyati , Dyah Purnamasari , Citra Mariana,
Keywords
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- EP ID EP735004
- DOI 10.47191/jefms/v7-i5-11
- Views 105
- Downloads 0
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