PENGARUH TAX AVOIDANCE DAN FIRM SIZE TERHADAP CASH HOLDING PERUSAHAAN DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI (Studi Emperis pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2014-2016)

PUTRI, NUZULIA KARINA NURAINI FAJAR (2019) PENGARUH TAX AVOIDANCE DAN FIRM SIZE TERHADAP CASH HOLDING PERUSAHAAN DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI (Studi Emperis pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2014-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to know the influence of tax avoidance and firm size on the company’s cash holding, as well as the effect of leverage can moderate the tax avoidance and firm size of the cash holding companies. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange Period 2014-2016. The samples selected for use in this study are 55 companies sample that meet the criteria of the sample. The data of this research are analyzed by using quantitative-descriptive analysis, classical assumption test, and hypothesist test. Thus, data analysis which is used is statistic analysis in the form of double linear regression test. The result of this research analysis shows that tax avoidance does not effect to the company’s cash holding, firm size has a significant positive effect to the company’s cash holding, leverage does not effect in moderating the effect of tax avoidance on the company’s cash holding, and leverage has a significant negative effect in moderating the effect of firm size on the company’s cash holding. Keywords: Tax Avoidance, Firm Size, Cash Holding, Leverage Penelitian ini bertujuan untuk mengetahui pengaruh tax avoidance dan firm size terhadap cash holding perusahaan, serta pengaruh leverage dalam memoderasi tax avoidance dan firm size terhadap cash holding perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2014-2016. Adapun sampel yang dipilih untuk digunakan dalam penelitian ini adalah berjumlah 55 sampel perusahaan yang memenuhi kriteria sampel. Data penelitian ini dianalisis dengan menggunakan analisis kuantitatif deskriptif, uji asumsi klasik dan pengujian hipotesis. Karena itu, data yang digunakan adalah analisis statistic dalam bentuk uji regresi linear berganda. Hasil analisis penelitian ini menunjukkan bahwa tax avoidance tidak berpengaruh terhadap cash holding perusahaan, firm size berpengaruh positif yang signifikan terhadap cash holding perusahaan, leverage tidak berpengaruh dalam memoderasi pengaruh tax avoidane terhadap cash holding perusahaan, dan leverage berpengaruh negatif yang signifikan dalam memoderasi pengaruh firm size terhadap cash holding perusahaan. Kata Kunci : Tax Avoidance, Firm Size , Cash Holding, Leverage

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 911
Call Number: SE/32/19/188
NIM/NIDN Creators: 43214120195
Uncontrolled Keywords: Tax Avoidance, Firm Size, Cash Holding, Leverage
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 17 May 2019 01:55
Last Modified: 14 Jul 2023 02:00
URI: http://repository.mercubuana.ac.id/id/eprint/48151

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