Title:

VALUE OF THE COMPANY AND IT’S FACTORS (STUDY IN INDONESIA’S MINING COMPANY SECTOR)

Author:

Mail Sigit Handoyo(1*)
Mail Kinanthi Putri Ardiami(2)
Mail Rifqi Setya Perdana(3)

(1) Accounting Department, Universitas Islam Indonesia, 
(2) Accounting Department, Universitas Islam Indonesia, 
(3) Accounting Department, Universitas Islam Indonesia, 
(*) Corresponding Author
10.31002/rak.v6i2.5716| Abstract views : 0 | PDF views : 0

Abstract


Many financial and non-financial factors that can affect the value of the company. This study aims to examine the effect of tax avoidance, disclosure of corporate social responsibility, firm size and sales growth on firm value in mining sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. This research uses descriptive statistical test, classical assumption test and multiple linear regression test. The results showed that the disclosure of Corporate Social Responsibility and sales growth had a positive effect on firm value, while tax avoidance and firm size had no effect on firm value.

Keywords


Tax Avoidance, Disclosure of Corporate Social Responsibility, Firm Size, Sales Growth, Company Value.

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DOI: http://dx.doi.org/10.31002/rak.v6i2.5716

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Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Jurnal RAK (Riset Akuntansi Keuangan)

P-ISSN: 2541-1209 E-ISSN: 2580-0213

published by : Accounting Department Faculty of Economics, Universitas Tidar