Firm Value Factors in the Mining Sector in Indonesia Stock Exchange

Abstract

This study aims to examine the effect of political connection and tax aggressiveness on firm value. This research is a quantitative research. Sampling method used in this research is purposive sampling with total of 22 companies' annual report data. Secondary data is being used which obtained from Indonesia Stock Exchange website (www.idx.com). Multiple regression is used to analyzing data. The result of this study implied that it is improper to use political connection as predictor variable that could affect the firm value. However, the tax aggressiveness could be used as predictor variable that could affect the firm value.