Pengaruh Manajemen Laba dan Penghindaran Pajak Terhadap Nilai Perusahaan pada Perusahaan Manufaktur Di Indonesia

Putri, Maygaretha Angell Chandyra (2021) Pengaruh Manajemen Laba dan Penghindaran Pajak Terhadap Nilai Perusahaan pada Perusahaan Manufaktur Di Indonesia. Bachelor thesis, Universitas Pelita Harapan.

	Text (Title) Title.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (479kB)
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (47kB) | Preview
Preview	Text (ToC) ToC.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (147kB) | Preview
Preview	Text (Chapter1) Chapter1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (114kB) | Preview
	Text (Chapter2) Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (145kB)
	Text (Chapter3) Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (217kB)
	Text (Chapter4) Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (201kB)
	Text (Chapter5) Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (48kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (179kB) | Preview
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (438kB)

Abstract

Penelitian ini tujuannya guna memahami pengaruh manajemen laba dan penghindaran pajak terhadap nilai perusahaan. Penelitiannya berupa penelitian kuantitatif dan berupa model panel data yang diolah menggunakan software Stata versi 16. Penelitian dilakukan pada perusahaan manufaktur yang ada di Bursa Efek Indonesia dari tahun 2015-2019 dengan jumlah observasi sebanyak 615 perusahaan, serta menggunakan metode purposive sampling. Manajemen laba diperhitungkan dengan discretionary accrual versi Kothari dan penghindaran pajak diukur dengan Cash ETR. Hasil penelitian disini menjelaskan bahwa (1) manajemen laba berpengaruh positif terhadap nilai perusahaan. (2) penghindaran pajak berpengaruh negatif terhadap nilai perusahaan/This study aims to know the effect of earnings management and tax avoidance on firmvalue. This study is a quantitative study and use a panel data model that is processed using Stata software version 16. The study observation is manufacture companies on Indonesia Stock Exchange in the 2015-2019 with a total of 615 companies observed, with purposive samplings method. The measurement of earnings management is Kothari's version of discretionary accruals and tax avoidance is measured by Cash ETR. The results of this study are (1) earnings management have effect positive on firm value. (2) tax avoidance have effect negative on firm value.

Actions (login required)

View Item