ANALISIS PENGARUH FIRM VALUE, FINANCIAL LEVERAGE, DAN PROFITABILITAS TERHADAP TAX AVOIDENCE DENGAN PENERAPAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014 - 2018)

SUGITO, SUGITO (2025) ANALISIS PENGARUH FIRM VALUE, FINANCIAL LEVERAGE, DAN PROFITABILITAS TERHADAP TAX AVOIDENCE DENGAN PENERAPAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014 - 2018). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to obtain empirical evidence about the effect of firm value, financial leverage and profitability on tax avoidance with corporate governance as a moderating variable either partially or simultaneously. This study also aims to obtain empirical evidence about the effect of the application of corporate governance in moderating tax avoidance actions undertaken by companies. This research was conducted in the banking sector listed on the Indonesia Stock Exchange 2014-2018. The sampling technique used was purposive sampling technique, namely by setting a certain number of criteria to select the selected sample. Data analysis techniques with the classical assumption test and multiple linear regression analysis using SPSS 22 data processor. The results of multiple regression testing showed firm value and profitability had a negative and not significant effect on tax avoidance. Financial leverage has a negative and significant effect on tax avoidance. The moderation regression results show that good corporate governance is not a moderating variable that can influence the influence of firm value, financial leverage and profitability on tax avoidance. Keywords: Firm Value, Financial Leverage, Profitability, Corporate Governance, Tax Avoidance Penelitian ini berujuan untuk mendapatkan bukti empiris mengenai pengaruh firm value, financial leverage dan profitabilitas terhadap tax avoidance dengan corporate governance sebagai variabel moderasi baik secara parsial maupun secara simultan. Penelitian ini juga bertujuan untuk mendapatkan bukti empiris mengenai pengaruh penerapan corporate governance dalam memoderasi tindakan penghindaran pajak yang dilakukan oleh perusahaan. Penelitian ini dilakukan pada sektor perbankan yang terdaftar di Bursa Efek Indonesia 2014-2018. Teknik sampling yang digunakan adalah teknik purposive sampling, yaitu dengan menetapkan sejumlah kriteria tertentu untuk menyeleksi sampel yang terpilih. Teknik analisis data dengan uji asumsi klasik dan analisis regresi linier berganda menggunakan pengolah data SPSS 22. Hasil pengujian regresi berganda menunjukkan firm value dan profitabilitas berpengaruh negative dan tidak signifikan terhadap tax avoidance. Financial leverage memiliki pengaruh yang negatif dan signifikan terhadap tax avoidance. Hasil regresi moderasi menunjukkan bahwa good corporate governance bukan merupakan variabel moderasi yang dapat mempengaruhi pengaruh firm value, financial leverage dan profitabilitas terhadap tax avoidance. Kata Kunci: Firm Value, Financial Leverage, Profitabilitas, Corporate Governance, Tax Avoidance

Item Type: Thesis (S2)
Call Number CD: CD/555. 25 035
NIM/NIDN Creators: 55516110025
Uncontrolled Keywords: Firm Value, Financial Leverage, Profitabilitas, Corporate Governance, Tax Avoidance
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.1 Banks/Bank, Perbankan
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
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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: khalimah
Date Deposited: 08 Oct 2025 08:05
Last Modified: 08 Oct 2025 08:05
URI: http://repository.mercubuana.ac.id/id/eprint/98911

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