PENGARUH ASIMETRI INFORMASI, DEBT EQUITY RATIO (DER) TERHADAP TAX ADVOIDANCE DAN NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2015 – 2017)

AGUSTIN, YOSELA (2019) PENGARUH ASIMETRI INFORMASI, DEBT EQUITY RATIO (DER) TERHADAP TAX ADVOIDANCE DAN NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2015 – 2017). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
Text (HALAMAN COVER)
1. HALAMAN JUDUL.pdf

Download (70kB) | Preview
[img]
Preview
Text (ABSTRAK)
4. ABSTRAK.pdf

Download (25kB) | Preview
[img]
Preview
Text (LEMBAR PERNYATAAN)
2. SURAT PERNYATAAN KARYA SENDIRI.pdf

Download (3MB) | Preview
[img]
Preview
Text (LEMBAR PENGESAHAN)
3. LEMBAR PENGESAHAN SKRIPSI.pdf

Download (4MB) | Preview
[img]
Preview
Text (KATA PENGANTAR)
5. KATA PENGANTAR.pdf

Download (745kB) | Preview
[img]
Preview
Text (DAFTAR ISI)
6. DAFTAR ISI.pdf

Download (33kB) | Preview
[img]
Preview
Text (DAFTAR TABEL)
8. DAFTAR TABEL.pdf

Download (122kB) | Preview
[img]
Preview
Text (DAFTAR GAMBAR)
7. DAFTAR GAMBAR.pdf

Download (112kB) | Preview
[img]
Preview
Text (DAFTAR LAMPIRAN)
9. DAFTAR LAMPIRAN.pdf

Download (115kB) | Preview
[img] Text (BAB 1)
10. BAB I.pdf
Restricted to Registered users only

Download (290kB)
[img] Text (BAB 2)
11. BAB II.pdf
Restricted to Registered users only

Download (484kB)
[img] Text (BAB 3)
12. BAB III.pdf
Restricted to Registered users only

Download (531kB)
[img] Text (BAB 4)
13. BAB IV.pdf
Restricted to Registered users only

Download (300kB)
[img] Text (BAB 5)
14. BAB V.pdf
Restricted to Registered users only

Download (115kB)
[img] Text (DAFTAR PUSTAKA)
15. DAFTAR PUSTAKA.pdf
Restricted to Registered users only

Download (198kB)
[img] Text (LAMPIRAN)
16. LAMPIRAN.pdf
Restricted to Registered users only

Download (388kB)

Abstract

This study aims to examine the effect of Information Asymmetry, Debt Equity Ratio (DER), towards Tax Avoidance and Firm Value. The study sample was 87 data from 29 manufacturing companies in the consumer goods industry sub-sector listed on the Indonesia Stock Exchange in 2015-2017. The results of the study with multiple linear regression show that Information Asymmetry has no influence on Tax Avoidance, Information Asymmetry has an influence on Firm Value, Debt Equity Ratio (DER) has no influence on Tax Avoidance and Firm Value. Keywords: Information Asymmetry, Debt Equity Ratio (DER), Tax Avoidance, Firm Value. Penelitian ini bertujuan untuk menguji pengaruh Asimetri Informasi, Debt Equity Ratio (DER) terhadap Tax Avoidance dan Nilai Perusahaan. Sampel penelitian adalah 87 data dari 29 perusahaan manufaktur sub sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2015-2017. Hasil penelitian dengan regresi linier berganda menunjukkan Asimetri Informasi tidak berengaruh terhadap Tax Avoidance, Asimetri Informasi berpengaruh terhadap Nilai Perusahaan, Debt Equity Ratio (DER) tidak memiliki pengaruh terhadap Tax Avoidance dan Nilai Perusahaan. Kata kunci : Asimetri Informasi, Debt Equity Ratio (DER), Tax Avoidance, Nilai Perusahaan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 249
NIM/NIDN Creators: 43214120067
Uncontrolled Keywords: Asimetri Informasi, Debt Equity Ratio (DER), Tax Avoidance, Nilai Perusahaan
Subjects: 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 > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 03 Dec 2021 04:43
Last Modified: 18 Jan 2022 07:38
URI: http://repository.mercubuana.ac.id/id/eprint/51382

Actions (login required)

View Item View Item