PENGARUH TAX AVOIDANCE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Stucil Empiris Pada Perusahaan Manufakur yang Terdaftar di BEi Tahon 2015 - 2017)

MUHAJIR, NUR (2020) PENGARUH TAX AVOIDANCE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Stucil Empiris Pada Perusahaan Manufakur yang Terdaftar di BEi Tahon 2015 - 2017). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the effect of tax avoidance, company size and profitability on firm value. The population used ;n this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2017. This study uses secondary data obtained from the Indonesia Stock Exchange. The sample used in this study were 198 manufacturing companies that met the research criteria. The sampling method used was purposive sampling and using the Smart PLS program. The results showed that tax avoidance, company size and profitability had a positive and signficant effect onfirm value. Keywords: tax avoidance, company size, profitability, firm value Penelitian ini bertujuan untuk menganalisis pengaruh tax avoidance, ukuran perusahaan dan profitabilitas terhadap nilai perusahaan. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015 - 2017. Penelitian ini menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian ini sebanyak 198 perusahaan manufaktur yang telah memenuhi kriteria penelitian. Metode sampling yang digunakan adalah purposive sampling dan menggunakan program Smart PLS. Hasil penelitian menunjukkan bahwa tax avoidance, ukuran perusahaan dan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Kata kunci: tax avoidance, ukuran perusahaan, profitabilitas, nilai perusahaan

Item Type: Thesis (S2)
Call Number CD: CD/555. 22 064
Call Number: TA/55/23/002
NIM/NIDN Creators: 55515120030
Uncontrolled Keywords: tax avoidance, ukuran perusahaan, profitabilitas, nilai perusahaan
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 > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar > 657.04 Levels of Accounting/Tingkat 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
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.5 Accounting in Specific Areas/Akuntansi di Daerah Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 14 Feb 2023 03:48
Last Modified: 14 Feb 2023 03:48
URI: http://repository.mercubuana.ac.id/id/eprint/74084

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