THE INFLUENCE OF COMPANY PROFITABILITY AND SIZE ON CORPORATE VALUE WITH TAX AVOIDANCE AS VARIABLE INTERVENING (AN EMPIRICAL STUDY OF MANUFACTURING COMPANIES IN THE CONSUMER GOODS INDUSTRY SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE IN 2014-2018)

Abstract

This study aims to examine the effect of profitability and firm size on corporate value with tax
avoidance as an intervening variable. Variables tested in this study consisted of profitability and firm
size as independent variables, corporate value as the dependent variable and tax avoidance as
intervening variables. The research method uses descriptive analysis and the sample uses purposive
sampling, after reducing a number of criteria, 22 companies are set and 110 financial statements are
sampled. The analysis technique in this study uses descriptive statistical analysis, classic assumption
tests, and path analysis with the help of SPSS program. The results of this study indicate that
profitability and firm size have a positive and significant effect on corporate value and tax avoidance
as an intervening variable is not able to mediate the effect between profitability and firm size on firm
value.