Firm Value Factors in the Mining Sector in Indonesia Stock Exchange

DOI

10.2991/aebmr.k.210616.081How to use a DOI?

Keywords

Firm Value, Political Connection, Tax Aggressiveness

Abstract

This study aims to examine the effect of political connection and tax aggressiveness on firm value. This research is a quantitative research. Sampling method used in this research is purposive sampling with total of 22 companies’ annual report data. Secondary data is being used which obtained from Indonesia Stock Exchange website (www.idx.com). Multiple regression is used to analyzing data. The result of this study implied that it is improper to use political connection as predictor variable that could affect the firm value. However, the tax aggressiveness could be used as predictor variable that could affect the firm value.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Sulastri
AU  - Norma Dwi Kartika Sari
PY  - 2021
DA  - 2021/06/17
TI  - Firm Value Factors in the Mining Sector in Indonesia Stock Exchange
BT  - Proceedings of the Sixth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2020)
PB  - Atlantis Press
SP  - 527
EP  - 532
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210616.081
DO  - 10.2991/aebmr.k.210616.081
ID  - 2021
ER  -