Proceedings of the Sixth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2020)

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Firm Value Factors in the Mining Sector in Indonesia Stock Exchange

Authors
Sulastri, Norma Dwi Kartika Sari
Corresponding Author
Sulastri
Available Online 17 June 2021.
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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Volume Title
Proceedings of the Sixth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
17 June 2021
ISBN
10.2991/aebmr.k.210616.081
ISSN
2352-5428
DOI
10.2991/aebmr.k.210616.081How to use a DOI?
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/).

Cite this article

risenwbib
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  -