THE INFLUENCE OF TAX AVOIDANCE, FOREIGN DIRECT INVESTMENT AND CAPITAL INTENSITY TOWARDS EARNING RESPONSE COEFFICIENT

Studies and Scientific Researches: Economics Edition

Mukhlasin Mukhlasin¹  Olivia Christine Chandra² 

[1] ;Atma Jaya Catholic University;

关键词: tax;    tax avoidance;    foreign direct investment;    capital intensity;    earning response coefficient;   

DOI  :  10.29358/sceco.v0i32.458

来源: DOAJ

【 摘 要 】

Earnings quality can be determined from the market or investor reaction to information in the published financial statements. But there are some factor, which can be considered to be biased for investors in determining their investment in a company. Market reaction can be proxy by earning response coefficient. This study aims to examine the effect of tax avoidance, foreign direct investment and capital intensity on earnings response coefficient. The population in this study is companies from manufacturing sector listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. Data obtained from the IDX website, Yahoo Finance and website of certain companies. The population of this study are 135 observation data. The hypothesis in this study were tested by multiple linear regression analysis. The result of this research are: 1) foreign direct investment and capital intensity have a positive effect on earnings response coefficient. 2) tax avoidance has no influence on earnings response coefficient.

【 授权许可】

Unknown