Pengaruh Tax Avoidance Terhadap Struktur Modal dengan Return on Asset sebagai Variabel Mediasi | Zendy

Leader Joy Lumbanraja | Zendy; Francis Hutabarat | Zendy

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Pengaruh Tax Avoidance Terhadap Struktur Modal dengan Return on Asset sebagai Variabel Mediasi

Author(s) -

Leader Joy Lumbanraja,

Francis Hutabarat

Publication year - 2020

Publication title -

jurnal ilmiah mahasiswa manajemen bisnis dan akuntansi (jimmba)

Language(s) - English

Resource type - Journals

ISSN - 2721-2777

DOI - 10.32639/jimmba.v2i6.668

Subject(s) - return on assets , capital structure , stock exchange , business , tax avoidance , weighted average return on assets , return on capital employed , monetary economics , path analysis (statistics) , fixed asset , econometrics , economics , finance , double taxation , capital formation , microeconomics , financial capital , mathematics , statistics , production (economics) , profit (economics) , debt

The purpose of this study was to examine and analyze the effect of tax avoidance on capital structure with the mediating variable return on assets (ROA) in construction sub-sector companies on the Indonesia Stock Exchange in 2018-2019. This research uses quantitative methods. The research data is in the form of secondary data taken from the annual financial reports of 11 construction sub-sector companies. Research variables are tax avoidance (X1), return on assets / ROA (X2) and capital structure (Y). The data analysis method used is path analysis. The test results prove that Tax Avoidance and Capital Structure have a significant effect, return on assets and Capital Structure have a significant effect, and Tax Avoidance on Capital Structure with return on assets as a mediating variable has a significant effect.

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