PENGARUH PENGHINDARAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA SELURUH PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019)

AZIZAH, ALFIYYAH NUR and Fuadah, Luk Luk and Patmawati, Patmawati (2021) PENGARUH PENGHINDARAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA SELURUH PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to examine the effect of tax avoidance and firm size on firm value with corporate governance as moderating variable. This research is a quantitative research method. The sample in this research is as many as 164 companies listed in Indonesia Stock Exchange (IDX) in the period 2017-2019 with sampling method is purposive sampling. The method of analysis of this research used multiple linear regression analysis and Moderating Regression Analysis (MRA). The result showed that tax avoidance (BTD) has a positive influence on firm value, while tax avoidance (Cash ETR) and firm size have no influence on firm value. Corporate governance is able to moderate the relationship between tax avoidance (BTD) and firm value, while the relationship between tax avoidance (Cash ETR) and firm value as well as firm size and firm value can not be moderated by corporate governance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Penghindaran Pajak, Ukuran Perusahaan, Corporate Governance, Nilai Perusahaan.
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Ms. Alfiyyah Nur Azizah
Date Deposited:	24 Aug 2021 06:53
Last Modified:	24 Aug 2021 06:53
URI:	http://repository.unsri.ac.id/id/eprint/52643

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