Pengaruh Perencanaan Pajak, Kepemilikan Institusional dan Corporate Social Responsibility Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar & Kimia Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020)

ERIKA, DEBI (2022) Pengaruh Perencanaan Pajak, Kepemilikan Institusional dan Corporate Social Responsibility Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar & Kimia Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of tax planning, institutional ownership and corporate social responsibility on firm value. This study uses a sample of manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange in 2018-2020. Determination of the sample using purposive sampling method, the sample obtained in this study as many as 29 companies each year. The data analysis used is statistical analysis in the form of multiple linear regression test with the help of SPSS version 25 application program. The results of the study state that tax planning has a positive effect on firm value, institutional ownership has a negative effect on firm value and Corporate Social Responsibility has no effect on firm value. Keywords: Company Value, Tax Planning, Institutional Ownership and Corporate Social Responsibility. Penelitian ini bertujuan untuk menguji pengaruh Perencanaan Pajak, Kepemilikan Institusional dan Corporate Social Responsibility Terhadap Nilai Perusahaan. Penelitian ini menggunakan sampel data perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020. Penentuan sampel menggunakan metode purposive sampling, sampel yang diperoleh dalam penelitian ini sebanyak 29 perusahaan setiap tahunnya. Analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda dengan bantuan program aplikasi SPSS versi 25. Hasil penelitian menyatakan bahwa perencanaan pajak berpengaruh positif terhadap nilai perusahaan, kepemiilikan institusional berpengaruh negatif terhadap nilai perusahaan dan Corporate Social Responsibility tidak berpengaruh terhadap nilai perusahaan. Kata Kunci : Nilai Perusahaan, Perencanaan Pajak, Kepemilikan Institusional dan Corporate Social Responsibility

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 149
NIM/NIDN Creators: 43218010087
Uncontrolled Keywords: Nilai Perusahaan, Perencanaan Pajak, Kepemilikan Institusional dan Corporate Social Responsibility
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: WADINDA ROSADI
Date Deposited: 15 Oct 2022 08:00
Last Modified: 15 Oct 2022 08:00
URI: http://repository.mercubuana.ac.id/id/eprint/70442

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