PENGARUH TAX AVOIDANCE, GOOD CORPORATE GOVERNANCE, DAN FINANCIAL PERFORMANCE TERHADAP FIRM VALUE PADA PERUSAHAAN TAMBANG

Abstract

The study aims to analyze the impact of tax avoidance, management ownership, independent commissioners, audit committees, return on assets, current ratio, and debt-to-equity ratio on firm value. This research population includes the mining sector companies listed on the Indonesian Stock Exchange (BEI) from 2016 to 2020. The method of purposive sampling is used to obtain a total of 70 samples. The method used is multiple linear regression analysis. Based on the results of this study, it was found that tax avoidance had no effect on firm value. Managerial ownership and return on assets have a positive impact on firm value. The independent commissioner and the audit committee have no influence on the firm's value. Meanwhile, the current ratio and debt-to-equity ratio do not affect firm value.