PENGARUH MANAJEMEN LABA, TAX AVOIDANCE, KUALITAS AUDIT, DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang terdaftar di BEI Tahun 2016-2018)

KHODIJAH, KHODIJAH (2020) PENGARUH MANAJEMEN LABA, TAX AVOIDANCE, KUALITAS AUDIT, DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang terdaftar di BEI Tahun 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study was to determine the effect of Earnings Management, Tax Avoidance, Audit Quality, Debt to Equity Ratio to the value of the company as measured by Price to Book Value (PBV) calculation. The method used in this study is quantitative which is supported by secondary data and analysis in research using multiple linear regression analysis. The sample used in this study was taken using a purposive sampling method with a total sample of 100 companies in the study period of 3 years. The results of this study indicate that earnings management has no effect on firm value. Tax avoidance has an effect on firm value. Audit quality influences company value. And Debt to equity ratio has a significant effect on firm value. Keywords: Profit Management, Tax Avoidance, Audit Quality, Company Value Tujuan penelitian ini adalah untuk mengetahui pengaruh Manajemen Laba, Tax Avoidance, Kualitas Audit, Debt to Equity Ratio tehadap Nilai perusahaan yang diukur dengan perhitungan Price to Book Value (PBV). Metode yang digunakan penelitian ini adalah kuanitatif yang didukung oleh data sekunder dan analisis pada penelitian menggunakan analisis regresi linear berganda. Sampel yang digunakan dalam penelitian ini diambil dengan menggunakan metode purposive sampling dengan total sample 100 perusahaan dalam masa penelitian 3 tahun. Hasil penelitian ini menunjukan bahwa manajemen laba tidak berpengaruh terhadap nilai perusahaan. Tax avoidance berpengaru terhadap nilai perusahaan.Kualitas audit berpengaruh terhadap nilai perusahaan. Dan Debt to equity ratio berpengaruh signifikan terhadap nilai perusahaan. Kata Kunci : Manajemen Laba, Tax Avoidance, Kualitas Audit, Nilai Perusahaan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 079
NIM/NIDN Creators: 43215120004
Additional Information: Manajemen Laba, Tax Avoidance, Kualitas Audit, Nilai Perusahaan
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi 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 > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
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 > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 18 Jan 2022 07:27
Last Modified: 03 Feb 2022 04:28
URI: http://repository.mercubuana.ac.id/id/eprint/54483

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