THE MEDIATING EFFECT OF RETURN ON EQUITY ON THE RELATIONSHIP BETWEEN TAX AVOIDANCE AND STOCK PRICE

Authors

  • Francis Hutabarat Universitas Advent Indonesia
  • Yolanda Andrea Sihotang Universitas Advent Indonesia

DOI:

https://doi.org/10.29407/jae.v5i3.14502

Keywords:

Stock Price, Effective Tax Rate (ETR), Return On Equity (ROE)

Abstract

This study aims to determine whether it has the effect of Effective Tax Rate (ETR) on stock prices and Return On Equity (ROE) on stock prices. This study uses financial data obtained in annual reports and financial statements of 15 banks from 2014 - 2018. The research sample uses data from 15 Indonesian banks that have codes consisting of BBCA, AGRO, BBNI, BBKP, BBTN, BBRI, BDMN, BBYB, BJTM, BJBR, BNGA, BMRI, PNBM, MCOR, and INPC. Data analysis using t test, F statistical test, determination test and regression analysis. The results of this study indicate that Tax Avoidance has no effect on stock prices. However, with the mediating variable Return On Equity with significant result it shows that ROE fully mediates the relationship between tax avoidance and stock prices.

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Published

2020-11-01

How to Cite

Hutabarat, F., & Andrea Sihotang, Y. . (2020). THE MEDIATING EFFECT OF RETURN ON EQUITY ON THE RELATIONSHIP BETWEEN TAX AVOIDANCE AND STOCK PRICE. JAE (JURNAL AKUNTANSI DAN EKONOMI), 5(3), 1–10. https://doi.org/10.29407/jae.v5i3.14502

Issue

Vol. 5 No. 3 (2020): JURNAL AKUNTANSI DAN EKONOMI

Section

Volume 5 No 3 Tahun 2020

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