LASMINI, LASMINI (2018) PENGARUH TAX AVOIDANCE, AGENCY COST DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Tahun 2013-2017). S1 thesis, Universitas Mercu Buana Jakarta.
|
Text (HAL COVER)
1. Sampul.pdf Download (113kB) | Preview |
|
|
Text (ABSTRAK)
2. Abstrak.pdf Download (94kB) | Preview |
|
|
Text (LEMBAR PERNYATAAN)
3. Surat Pernyataan Karya Sendiri.pdf Download (171kB) | Preview |
|
|
Text (LEMBAR PENGESAHAN)
4. Lembar Pengesahan Skripsi.pdf Download (178kB) | Preview |
|
|
Text (KATA PENGANTAR)
5. Kata Pengantar.pdf Download (136kB) | Preview |
|
|
Text (DAFTAR ISI)
6. Daftar Isi.pdf Download (159kB) | Preview |
|
|
Text (DAFTAR TABEL)
7. Daftar Tabel.pdf Download (148kB) | Preview |
|
|
Text (DAFTAR GAMBAR)
8. Daftar Gambar.pdf Download (101kB) | Preview |
|
|
Text (DAFTAR LAMPIRAN)
9. Daftar Lampiran.pdf Download (101kB) | Preview |
|
Text (BAB I)
10. Bab I.pdf Restricted to Registered users only Download (211kB) |
||
Text (BAB II)
11. Bab II.pdf Restricted to Registered users only Download (233kB) |
||
Text (BAB III)
12. Bab III.pdf Restricted to Registered users only Download (371kB) |
||
Text (BAB IV)
13. Bab IV.pdf Restricted to Registered users only Download (449kB) |
||
Text (BAB V)
14. Bab V.pdf Restricted to Registered users only Download (106kB) |
||
Text (DAFTAR PUSTAKA)
15. DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (158kB) |
||
Text (LAMPIRAN)
16. Lampiran.pdf Restricted to Registered users only Download (778kB) |
Abstract
This study aims to examine and assess the influence of Tax Avoidance, Agency Cost and Profitability to Firm Value (Empirical Study on Manufacturing Companies Listed on Indonesia Stock Exchange for the period 2013 – 2017). The data used in this research is secondary data in the form of annual report and audit report as of December 31. The research data was taken from the official website of Indonesia Stock Exchange and the website of each company. Data analysis techniques used approach analysis technique Eviews 9. The population in this research were 154 companies with a study period of 2013 to 2017. The sample used as many as 47 manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2013 – 2017. The samples using purposive technique. These results indicate that agency cost, profitability and solvency had a positive significant effect on firm value. Liquidity has no influence on firm value. Keywords: Tax Avoidance, Agency Cost, Profitability, Liquidity, Solvency, Firm Value. Penelitian ini bertujuan untuk menguji dan mengkaji pengaruh Tax Avoidance, Agency Cost dan Profitabilitas terhadap Nilai Perusahaan (Studi Empiris pada Perusahan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017). Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan tahunan audit per 31 Desember. Data penelitian ini diambil dari situs resmi Bursa Efek Indonesia dan website masing-masing perusahaan. Teknik analisis data yang digunakan teknik analisis pendekatan Eviews 9. Populasi dalam penelitian ini berjumlah 154 perusahaan dengan periode penelitian tahun 2013 sampai dengan tahun 2017. Sampel yang digunakan sebanyak 47 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013 – 2017. Pengambilan sampel dengan menggunakan teknik purposive. Hasil penelitian ini menunjukan bahwa tax avoidance, agency cost, profitabilitas dan solvabilitas berpengaruh positif signifikan terhadap nilai perusahaan. Likuiditas tidak bepengaruh terhadap nilai perusahaan. Kata kunci: Profitabilitas, Agency Cost, Tax Avoidance, Likuiditas, Solvabilitas, Nilai Perusahaan
Actions (login required)
View Item |