Skripsi

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)

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Penilaian

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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.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2107001501	T52643	T526432021	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T526432021

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2021

Collation

xvii, 94 hlm. : ilus. ; 28 cm

Language

Indonesia

ISBN/ISSN

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Classification

336.207

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Pajak dan perpajakan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

DS

Other version/related

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