PENGARUH TAX OPTIMIZATION, CORPORATE SUSTAINABILITY REPORTING, DAN RESEARCH AND DEVELOPMENT INTENSITY TERHADAP NILAI PERUSAHAAN DENGAN OPINI AUDIT SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2018-2022)

Firstianto, Agung (2025) PENGARUH TAX OPTIMIZATION, CORPORATE SUSTAINABILITY REPORTING, DAN RESEARCH AND DEVELOPMENT INTENSITY TERHADAP NILAI PERUSAHAAN DENGAN OPINI AUDIT SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2018-2022). S2 thesis, Universitas Mercu Buana Jakarta - Menteng.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh tax optimization, corporate sustainability reporting, dan research and development intensity terhadap nilai perusahaan dengan opini audit sebagai variabel moderasi. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur di bursa efek Indonesia berjumlah 136 obeservasi tahun-perusahaan pada rentang waktu tahun 2018 - 2022. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis data penelitian data panel. Analisis yang digunakan dalam penelitian ini menggunakan pengujian statistik berupa regresi berganda menggunakan software eviews 13. Adapun jenis moderasi yang dihasilkan dari penelitian ini yaitu moderasi prediktor. Hasil penelitian ini menunjukan bahwa tax optimization memiliki pengaruh negatif terhadap nilai perusahaan, corporate sustainability reporting memiliki pengaruh negatif terhadap nilai perusahaan, research and development intensity memiliki pengaruh negatif terhadap nilai Perusahaan. Dengan jenis moderasi prediktor didapatkan hasil bahwa opini audit tidak dapat memoderasi pengaruh tax optimization terhadap nilai perusahaan, opini audit tidak dapat memoderasi pengaruh corporate sustainability reporting terhadap nilai perusahaan, dan opini audit tidak dapat memoderasi pengaruh research and development intensity terhadap nilai perusahaan. This research aims to examine the effect of tax optimization, corporate sustainability reporting, and research and development intensity on firm value, with audit opinion as a moderating variable. The sample used in this study consists of manufacturing companies listed on the Indonesia Stock Exchange, with 136 firmyear observations during the period from 2018 to 2022. This research employs a quantitative approach with panel data. The analysis in this study uses statistical testing in the form of multiple regression, with the software EViews 13. The type of moderation produced from this research is predictor moderation. The results of this study indicate that tax optimization has a negative effect on firm value, corporate sustainability reporting has a negative effect on firm value, research and development intensity has a negative effect on firm value. By using the predictor moderation type, the results show that audit opinion cannot moderate the influence of tax optimization on company value, audit opinion cannot moderate the influence of corporate sustainability reporting on company value, and audit opinion cannot moderate the influence of research and development intensity on company value.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55522110022
Uncontrolled Keywords: nilai perusahaan, tax optimization, corporate sustainability reporting, research and development intensity, opini audit. firm value, tax optimization, corporate sustainability reporting, research and development intensity, audit opinion.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: OKTAFIYANI AZ ZAHRO
Date Deposited: 04 Mar 2025 03:07
Last Modified: 04 Mar 2025 03:07
URI: http://repository.mercubuana.ac.id/id/eprint/94629

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