PENGARUH ASIMETRI INFORMASI, DEBT EQUITY RATIO (DER) TERHADAP TAX ADVOIDANCE DAN NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2015-2017)

AGUSTIN, YOSELA (2019) PENGARUH ASIMETRI INFORMASI, DEBT EQUITY RATIO (DER) TERHADAP TAX ADVOIDANCE DAN NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2015-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of Information Asymmetry, Debt Equity Ratio (DER), towards Tax Avoidance and Firm Value. The study sample was 87 data from 29 manufacturing companies in the consumer goods industry sub-sector listed on the Indonesia Stock Exchange in 2015-2017. The results of the study with multiple linear regression show that Information Asymmetry has no influence on Tax Avoidance, Information Asymmetry has an influence on Firm Value, Debt Equity Ratio (DER) has no influence on Tax Avoidance and Firm Value. Keywords: Information Asymmetry, Debt Equity Ratio (DER), Tax Avoidance, Firm Value Penelitian ini bertujuan untuk menguji pengaruh Asimetri Informasi, Debt Equity Ratio (DER) terhadap Tax Avoidance dan Nilai Perusahaan. Sampel penelitian adalah 87 data dari 29 perusahaan manufaktur sub sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2015-2017. Hasil penelitian dengan regresi linier berganda menunjukkan Asimetri Informasi tidak berengaruh terhadap Tax Avoidance, Asimetri Informasi berpengaruh terhadap Nilai Perusahaan, Debt Equity Ratio (DER) tidak memiliki pengaruh terhadap Tax Avoidance dan Nilai Perusahaan. Kata kunci : Asimetri Informasi, Debt Equity Ratio (DER), Tax Avoidance, Nilai Perusahaan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 249
Call Number: SE/32/19/291
NIM: 43214120067
Uncontrolled Keywords: Asimetri Informasi, Debt Equity Ratio (DER), Tax Avoidance, Nilai Perusahaan
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: 03 Dec 2019 02:36
Last Modified: 10 Jan 2020 01:53
URI: http://repository.mercubuana.ac.id/id/eprint/52492

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