Articlediamond2019

ENVIRONMENTAL PERFORMANCE, INTELLECTUAL CAPITAL, PRAKTIK PENGHINDARAN PAJAK DAN NILAI PERUSAHAAN

Eka Septiani · Holiawati Holiawati · Endang Ruhiyat

21 citations0/0 files storedJurnal Bisnis dan Akuntansi

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Corporate Governance and Financial Management Corporate Social Responsibility Reporting Intellectual Capital and Performance Analysis

Abstract

This study aims to examine the effect of environmental performance, intellectual capital and tax avoidance practices on firm values. This type of research is quantitative by using the population in this study is a manufacturing company that is listed on the Indonesia Stock Exchange in 2012-2016. The selection of data samples using a purposive sampling technique. The analytical method used is multiple linear regression analysis. The results of this study indicate that environmental performance has no effect on company values, intellectual capital has a positive and significant effect on corporate values and tax avoidance practices that have a negative and significant effect on firm value.

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2016PENGARUH TATA KELOLA PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN 2013Pengaruh Kinerja Lingkungan dan Biaya Lingkungan terhadap Kinerja Keuangan pada BUMN 2016Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Pada Perusahaan Indeks Kompas 100 Di Bursa Efek Indonesia 2016PENGARUH TATA KELOLA PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN 2015PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN 2015Pengaruh modal intelektual terhadap nilai perusahaan 2015PENGARUH PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN: TRANSPARANSI INFORMASI SEBAGAI VARIABEL PEMODERASI 2016PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN

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