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

Document Type: Original Research


Department of Accounting, Atma Jaya Catholic University of Indonesia, Jakarta, Indonesia


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 2017-2019. The sample used as a whole consisted of 97 of 165 companies with 144 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.


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