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

Olivia Christine Chandra; Mukhlasin Mukhlasin

doi:10.29358/sceco.v0i32.458

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

Authors

Olivia Christine Chandra Atma Jaya Catholic University
Mukhlasin Mukhlasin

DOI:

https://doi.org/10.29358/sceco.v0i32.458

Keywords:

tax, tax avoidance, foreign direct investment, capital intensity, earning response coefficient

Abstract

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.

Downloads

Download data is not yet available.

Author Biography

Olivia Christine Chandra, Atma Jaya Catholic University

Department of Accounting

Downloads

Published

30.12.2020

Issue

No. 32 (2020)

Section

Articles

License

Authors who publish with this journal agree to the following terms:

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.

Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

How to Cite

Chandra, O. C., & Mukhlasin, M. (2020). THE INFLUENCE OF TAX AVOIDANCE, FOREIGN DIRECT INVESTMENT AND CAPITAL INTENSITY TOWARDS EARNING RESPONSE COEFFICIENT. Studies and Scientific Researches. Economics Edition, 32. https://doi.org/10.29358/sceco.v0i32.458