PENGARUH DEBT EQUITY RATIO (DER), RELATED PARTY TRANSACTIONS (RPT-DEBT) 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)

AKBAR, RACHMAD (2019) PENGARUH DEBT EQUITY RATIO (DER), RELATED PARTY TRANSACTIONS (RPT-DEBT) 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 Debt Equity Ratio (DER), Related Party Transactions (RPT) 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 Debt Equity Ratio (DER) has no influence on Tax Avoidance and Firm Value, Related Party Transactions (RPT) has no influence on Tax Avoidance, Related Party Transactions (RPT) has no influence on Firm Value, Tax Avoidance has no influence on Firm Value. Keywords: Debt Equity Ratio (DER), Related Party Transactions (RPT), Tax Avoidance, FirmValue. Penelitian ini bertujuan untuk menguji pengaruh Debt Equity Ratio (DER), Related Party Transactions (RPT) 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 Debt Equity Ratio (DER) tidak memiliki pengaruh terhadap Tax Avoidance dan Nilai Perusahaan, Related Party Transactions (RPT) tidak memiliki pengaruh terhadap Tax Avoidance, Related Party Transactions (RPT) tidak memiliki pengaruh terhadap Nilai Perusahaan, Tax Avoidance tidak memiliki pengaruh terhadap Nilai Perusahaan. Kata kunci : Debt Equity Ratio (DER), Related Party Transactions (RPT), Tax Avoidance, Nilai Perusahaan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 184
Call Number: SE/32/19/278
NIM: 43214120079
Uncontrolled Keywords: Debt Equity Ratio (DER), Related Party Transactions (RPT), 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: 11 Dec 2019 04:18
Last Modified: 07 Jan 2020 06:44
URI: http://repository.mercubuana.ac.id/id/eprint/52741

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