Putra, Eka Aldiansyah (2024) Pengaruh Tax Avoidance, Sales Growth, Struktur Modal Dan Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Financial Leverage Sebagai Variabel Pemoderasi Pada Perusahaan Consumer Non-cyclicals Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2021 – 2023. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine and analyse the effect of Tax Avoidance, Sales Growth, Capital Structure and Financial Performance on Firm Value with Financial Leverage as a Moderating Variable in Non-Cyclicals Consumer Companies listed on the Indonesia Stock Exchange in 2021 - 2023. This research is quantitative research, the population in this study are companies engaged in the Non-Cyclicals Consumer sector listed on the IDX with Purposive Sampling techniques. The sample used was 55 companies with a total sample of 165 data. The data analysis technique used is SEM analysis (Structural Equation Modeling - Partial Least Square) by using the Smart PLS application. The results of the study can be concluded that tax avoidance with a pvalue (0.010), capital structure (0.036) & inventory turnover ratio (0.020) has a significant effect on firm value and while sales growth with a pvalue (0.100) & return on assets (0.136) has no effect on firm value. Then the results of the moderation analysis of financial leverage variables are able to moderate the relationship between return on assets on firm value with a pvalue of (0.016) and financial leverage variables are not able to moderate the effect of tax avoidance, sales growth, capital structure and inventory turnover ratio on firm value. With a pvalue of each variable of (0.134), (0.558), (0.074), and (0.140).

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