FEBRIANA, MIA (2020) PENGARUH TAX AVOIDANCE, PROFITABILITAS DAN LAVERAGE TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar DI BEI Tahun 2014 - 2018). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to determine the effect of tax avoidance, profitability and leverage on firm value with firm size as a control variable. Tax avoidance variable is measured using Cash ETR in the observation year. Profitability is measured using the ROA ratio, while Leverage is measured using DER. Firm value is the dependent variable in this study as measured by PBV. Firm size as control variable is measured by Log n total assets. The population used in this research is manufacturing companies in various industrial sectors listed on the Indonesia Stock Exchange in 2014-2018. The sample used in this study was taken using purposive sampling method. After subtracting several criteria, 11 companies were selected as samples. The analysis technique in this study uses multiple linear regression analysis with the help of a program called SPSS version 24. The results of this study indicate that: Tax avoidance has no effect on firm value. Profitability has effect on firm value. Leverage has effect on firm value. Firm size has effect on firm value Keywords: Tax avoidance, Profitability, Leverage, Firm Size, Firm Value
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 20 420 |
| NIM/NIDN Creators: | 43215120173 |
| Uncontrolled Keywords: | Tax avoidance, Profitability, Leverage, Firm Size, Firm Value |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 15 Aug 2022 04:44 |
| Last Modified: | 22 Aug 2022 07:22 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/67633 |
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