Putri, Mustinah Nadia (2024) PENGARUH PENGHINDARAN PAJAK, DEBT TO EQUITY RATIO, DAN DEBT TO ASSET RATIO TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Tekstil dan Garment Yang Terdaftar Pada Bursa Efek Indonesia Periode 2019-2022). S1 thesis, Universitas Mercu Buana - Menteng.
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Abstract
This research aims to determine the effect of tax avoidance, debt to asset ratio, and debt to equity ratio on company value. Company value is investors' perception of the company which is often linked to share prices. The size of the company's value is reflected in the share price. The population in this research is textile and garment sub-sector manufacturing companies listed on the IDX in 2019 - 2022, with a total of 22 companies. Researchers used a purposive sampling method for sample selection. Using the purposive sampling method, 9 companies were obtained that met the sample criteria. The data analysis method used is multiple linear regression analysis, using the SPSS version 27 application. The results of this study show that tax avoidance has no significant effect on company value, debt to equity ratio has a significant negative effect and debt to asset ratio has a significant positive effect on company value Penelitian ini bertujuan untuk mengetahui pengaruh penghindaran pajak, debt to asset ratio, dan debt to equity ratio terhadap nilai perusahaan. Nilai perusahaan merupakan persepsi investor terhadap perusahaan yang sering dikaitkan dengan harga saham. Besar kecilnya nilai perusahaan dicerminkan oleh harga saham. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor tekstil dan garment yang terdaftar di BEI Tahun 2019 – 2022, dengan total sebanyak 22 perusahaan. Peneliti menggunakan metode purposive sampling untuk pemilihan sampel. Dengan metode purposive sampling, diperoleh sebanyak 9 perusahaan yang memenuhi kriteria sampel. Metode analisis data yang digunakan adalah analisis regresi linear berganda, dengan menggunakan aplikasi SPSS versi 27. Hasil penelitian ini menunjukkan penghindaran pajak tidak berpengaruh signifikan terhadap nilai perusahaan, debt to equity ratio berpengaruh signifikan negatif dan debt to asset ratio berpengaruh signifikan positif terhadap nilai perusahaan.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43219110039 |
| Uncontrolled Keywords: | Company Value, Debt to Equity Ratio, Debt to Asset Ratio, and Tax Avoidance Debt to Equity Ratio, Debt to Asset Ratio, Nilai Perusahaan, dan Penghindaran Pajak |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | SILMI KAFFA MARISKA |
| Date Deposited: | 17 Oct 2024 08:18 |
| Last Modified: | 17 Oct 2024 08:18 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/92602 |
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