The Influence of Tax Avoidance, Firm Size, Firm Age, and Leverage towards Earnings Response Coefficients
Publish place: International Journal of Management, Accounting and Economics (IJMAE)، Vol: 7، Issue: 6
Publish Year: 1399
Type: Journal paper
Language: English
View: 127
This Paper With 13 Page And PDF Format Ready To Download
- Certificate
- I'm the author of the paper
Export:
Document National Code:
JR_IJMAE-7-6_001
Index date: 1 November 2023
The Influence of Tax Avoidance, Firm Size, Firm Age, and Leverage towards Earnings Response Coefficients abstract
This study aims to examine the effect of tax avoidance, firm size, firm age, and leverage on earnings response coefficient. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample used as a whole consisted of 97 of 165 companies with 144 observations. The results of this study use multiple linear regression analysis and indicate that tax avoidance, firm size, and leverage have a positive effect on earnings response coefficient, while firm age has no influence on earnings response coefficient.
The Influence of Tax Avoidance, Firm Size, Firm Age, and Leverage towards Earnings Response Coefficients Keywords:
The Influence of Tax Avoidance, Firm Size, Firm Age, and Leverage towards Earnings Response Coefficients authors
Yevilia Yevilia
Department of Accounting, Atma Jaya Catholic University of Indonesia, Jakarta, Indonesia
Mukhlasin Mukhlasin
Department of Accounting, Atma Jaya Catholic University of Indonesia, Jakarta, Indonesia
مراجع و منابع این Paper:
لیست زیر مراجع و منابع استفاده شده در این Paper را نمایش می دهد. این مراجع به صورت کاملا ماشینی و بر اساس هوش مصنوعی استخراج شده اند و لذا ممکن است دارای اشکالاتی باشند که به مرور زمان دقت استخراج این محتوا افزایش می یابد. مراجعی که مقالات مربوط به آنها در سیویلیکا نمایه شده و پیدا شده اند، به خود Paper لینک شده اند :