The Influence of Tax Avoidance, Firm Size, Firm Age, and Leverage towards Earnings Response Coefficients

This study aims to examine the effect of tax avoidance, firm size, firm age, and leverage on earnings response coefficient. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in ۲۰۱۷-۲۰۱۹. The sample used as a whole consisted of ۹۷ of ۱۶۵ companies with ۱۴۴ observations. The results of this study use multiple linear regression analysis and indicate that tax avoidance, firm size, and leverage have a positive effect on earnings response coefficient, while firm age has no influence on earnings response coefficient.

کلیدواژه ها:

Tax Avoidance ، Firm Size ، firm age ، leverage ، Earnings Response Coefficient