PENGARUH PERENCANAAN PAJAK DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi di BEI Periode Tahun 2017 - 2020)

APRILIANTI, SENDY (2022) PENGARUH PERENCANAAN PAJAK DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi di BEI Periode Tahun 2017 - 2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research is to determine the effect of tax planning and good corporate governance on firm value with firm size as a moderating variable. The population in this research were manufacturing companies in the consumer goods industry that were listed on the Indonesian Stock Exchanges (IDX) in 2017 to 2020. The research sample was determined using the purposive sampling method and it was obtined the number of samples from 32 companies. The research was cunducted for 4 years, so it was obtained 128 total sample companies. The type of data used was secondary data, and the analytical method used was Moderated Regression Analysis. The results indicated that tax planning had a positive effect on firm value, independent commissioner had a positive effect on firm value, firm size strengthen the negative effect of tax planning on firm value, and firm size strengthen the negative effect of independent commissioner on firm value Keywords: Tax Planning, Independent Commissioners, Good Corporate Governance, Company Size, Company Value. Penelitian ini bertujuan untuk mengetahui pengaruh perencanaan pajak dan good corporate governance terhadap nilai perusahaan dengan ukuran perusahaan sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017 sampai dengan 2020. Sampel penelitian ini ditentukan dengan menggunakan metode purposive sampling dan diperoleh jumlah sampel sebanyak 32 perusahaan. Penelitian dilakukan selama 4 tahun sehingga diperoleh 128 total perusahaan. Jenis data yang digunakan adalah data sekunder dan metode analis yang digunakan adalah Moderated Regression Analysis dengan bantuan SPSS 26. Hasil penelitian menunjukkan bahwa perencanaan pajak berpengaruh positif terhadap nilai perusahaan, komisaris independen berpengaruh positif terhadap nilai perusahaan, ukuran perusahaan memperkuat pengaruh negatif perencanaan pajak terhadap nilai perusahaan, dan ukuran perusahaan memperkuat pengaruh negatif komisaris independen terhadap nilai perusahaan Kata kunci: Perencanaan Pajak, Komisaris Independen, Good Corporate Governance, Ukuran Perusahaan, Nilai Perusahaan.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 173
NIM/NIDN Creators: 43218110196
Uncontrolled Keywords: Perencanaan Pajak, Komisaris Independen, Good Corporate Governance, Ukuran Perusahaan, Nilai Perusahaan
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 153 Conscious Mental Process and Intelligence/Intelegensia, Kecerdasan Proses Intelektual dan Mental
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 153 Conscious Mental Process and Intelligence/Intelegensia, Kecerdasan Proses Intelektual dan Mental > 153.4 Thought, Thinking, Reasoning, Intuition, Value, Judgment/Pemikiran, Pertimbangan, Penalaran, Intuisi, Nilai, Pendapat
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ELMO ALHAFIIDH PUTRATAMA
Date Deposited: 21 Oct 2022 02:47
Last Modified: 21 Oct 2022 02:47
URI: http://repository.mercubuana.ac.id/id/eprint/70695

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