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Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Pemoderasi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 16 No. 2 (2021) · pp. 74–88

DOI
10.52062/jakd.v16i2.1897
ISSN
2621-6787, 1978-4848
Published
2021-11-04
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This study aims to determine the effect of tax avoidance on firm value with corporate governance proxied by audit quality as a moderating variable. This research was conducted on the Consumer Goods Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Samples were collected using purposive sampling technique so that the number of samples obtained were 23 companies and 115 financial statements were obtained. This study uses linear regression analysis data testing and moderate regression analysis (MRA). The results show that Tax Avoidance has an effect on firm value and that Corporate Governance as proxied by audit quality is able to moderate the effect of tax avoidance on firm value.

Keywords

Collaboration network of the authors

40 authors · 96 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Meinarni AsnawiAffiliation unknown4
Linda Y. HutadjuluAffiliation unknown3
Siti RofingatunAffiliation unknown2
Theo AllolayukAffiliation unknown2
Hastutie Noor AndriantiAffiliation unknown2
Bill J. C PangayowAffiliation unknown2
Pascalina V. S SesaAffiliation unknown2
Dedy ArdinsyahAffiliation unknown1
Yulita DeisyiAffiliation unknown1
Dein S MarandofAffiliation unknown1
Anthonius H.C. WijayaAffiliation unknown1
Linda CahyaniAffiliation unknown1
Linda HutadjuluAffiliation unknown1
Irma yantiAffiliation unknown1
Shartika A. KencanaAffiliation unknown1
Sylvia Christina DaatAffiliation unknown1
Helda F. BawekesAffiliation unknown1
Margaretha BarungAffiliation unknown1
Agustinus SalleAffiliation unknown1
Tania Ivanna A. TantoAffiliation unknown1
Bryando HelwelderyAffiliation unknown1
Riyani MorinAffiliation unknown1
Marice WaroiAffiliation unknown1
Alam Ashari KurniawanAffiliation unknown1
Bilha M. F. MandowallyAffiliation unknown1
Ramadhan S.S ManafeAffiliation unknown1
Nelly Austin FonatabaAffiliation unknown1
Paulus Allo LayukAffiliation unknown1
Otniel SafkaurAffiliation unknown1
Wilberth AiwoyAffiliation unknown1
Riska Maryam KalaAffiliation unknown1
Paulus K. AllolayukAffiliation unknown1
Dwi Bagus Saputra JayaAffiliation unknown1
Martupa J. S SiburianAffiliation unknown1
Adolf Z.D SiahayAffiliation unknown1
Selvi Yanti Randa LayukAffiliation unknown1
Novalia H. BleskaditAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Pemoderasi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020</dc:title>
	<dc:creator>Kelilauw, Nur Azija Fajriah Tulhijrah</dc:creator>
	<dc:creator>Simanjuntak, Aaron M. A</dc:creator>
	<dc:creator>Matani, Cornelia D.</dc:creator>
	<dc:subject xml:lang="en-US">tax avoidance</dc:subject>
	<dc:subject xml:lang="en-US">firm value</dc:subject>
	<dc:subject xml:lang="en-US">corporate governance</dc:subject>
	<dc:description xml:lang="en-US">This study aims to determine the effect of tax avoidance on firm value with corporate governance proxied by audit quality as a moderating variable. This research was conducted on the Consumer Goods Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Samples were collected using purposive sampling technique so that the number of samples obtained were 23 companies and 115 financial statements were obtained. This study uses linear regression analysis data testing and moderate regression analysis (MRA). The results show that Tax Avoidance has an effect on firm value and that Corporate Governance as proxied by audit quality is able to moderate the effect of tax avoidance on firm value.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2021-11-04</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1897</dc:identifier>
	<dc:identifier>10.52062/jakd.v16i2.1897</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 16 No. 2 (2021): November; 74-88</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 16 No 2 (2021): November; 74-88</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1897/1516</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>