FEBRINA, CINDY (2019) PENGARUH MANAJEMEN LABA DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE PERIODE 2015-2017 YANG TERCATAT DI BURSA EFEK INDONESIA). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this study is to empirically examine the effect of earnings management and tax avoidance on firm value with the audit committee as a moderating variable in property and real estate companies in 2015-2017. The analysis technique used is multiple linear regression. Hypothesis testing to determine the effect of the independent variables on the dependent variable as a whole is the F test, t test and MRA test. The results showed that the practice of earnings management and tax avoidance significantly did not affect the firm value, the audit committee was significantly able to strengthen the relationship between tax avoidance and firm value and the leverage and profitability control variables could significantly affect firm value, firm size variables were significantly unable to influence the firm value. Keywords: Earning Management, Tax Avoidance, Audit Committee, Firm Value. Tujuan dari penelitian ini adalah untuk menguji secara empiris pengaruh manajemen laba dan tax avoidance terhadap nilai perusahaan dengan komite audit sebagai variabel moderasi pada perusahaan properti dan real estate tahun 2015-2017. Teknik analisis yang digunakan adalah regresi linier berganda. Uji hipotesis untuk mengetahui pengaruh variabel independen terhadap variabel dependen secara keseluruhan adalah uji F, uji t dan uji MRA. Hasil penelitian menunjukkan bahwa praktik manajemen laba dan tax avoidance secara signifikan tidak mempengaruhi nilai perusahaan, komite audit secara signifikan mampu memperkuat hubungan antara tax avoidance dengan nilai perusahaan dan variabel kontrol leverage dan profitabilitas dapat signifikan mempengaruhi nilai perusahaan, variabel firm size secara signifikan tidak mampu mempengaruhi nilai perusahaan. Kata kunci: Manajemen Laba, Tax Avoidance, Komite Audit, Nilai Perusahaan.
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