AINI, NANA NUR (2017) PENGARUH TAX AVOIDANCE, MEKANISME CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2013-2015). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Perusahaan didirikan untuk meningkatkan nilai perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh tax avoidance, mekanisme corporate governance dan corporate social responsibility terhadap nilai perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2015. Sedangkan yang terpilih menjadi sampel adalah 78 perusahaan manufaktur. Sampel dipilih melalui metode purposive sampling. Tax avoidance diukur menggunakan Cash ETR pada tahun pengamatan. Mekanisme corporate governance yang digunakan pada penelitian ini adalah kepemilikan manajerial, dewan komisaris independen serta komite audit. Corporate social responsibility diukur menggunakan 91 indeks GRI. Nilai perusahaan diukur dengan menggunakan Tobin’s Q. Teknik analisis pada penelitian ini menggunakan analisis regresi linear berganda dengan bantuan program bernama SPSS versi 22. Hasil penelitian menyatakan bahwa secara parsial variabel tax avoidance dan komite audit tidak berpengaruh secara signifikan terhadap nilai perusahaan, sedangkan kepemilikan manajerial, dewan komisaris independen dan corporate social responsibility berpengaruh signifikan terhadap nilai perusahaan.The Company was established to enhance shareholder value. This study aimed to analyze the effect of tax avoidance, a mechanism of corporate governance and corporate social responsibility to firm value. The population in this research is manufacturing companies listed in Indonesia Stock Exchange in 2013-2015. While selected as the sample was 78 manufacturing company. Samples were selected through random sampling method. Tax avoidance is measured using ETR Cash on years of observation. Corporate governance mechanisms used in this research is the managerial ownership, board of independent commissioners and audit committee. Corporate social responsibility is measured using the 91 GRI index. The firm's value is measured using Tobin's Q. Analysis techniques in this study using multiple linear regression analysis with the help of a program called SPSS version 22. The study states that in tax avoidance and the audit committee did not significantly affect the value of the company, while managerial ownership, independent board and corporate social responsibility have a significant effect on firm value.
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 17 004 |
| NIM/NIDN Creators: | 43212120075 |
| Uncontrolled Keywords: | Tax Avoidance, Kepemilikan Manajerial Dewan Komisaris Independen, Komite Audit, Corporate Social Responsibility dan Nilai Perusahaan |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 25 Feb 2017 14:18 |
| Last Modified: | 18 Mar 2024 07:13 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/32956 |
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