Pengaruh tax aggressiveness terhadap firm value dengan corporate governance sebagai variabel moderasi

Puspitaningrum, Christin (2022) Pengaruh tax aggressiveness terhadap firm value dengan corporate governance sebagai variabel moderasi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilakukan dengan tujuan untuk melakukan analisis, pengamatan, serta pengujian pengaruh tax aggressiveness terhadap firm value serta pengaruh corporate governance sebagai variabel moderasi dalam hubungan tax aggressiveness dan firm value. Penelitian dilakukan pada perusahaan sektor consumer cyclical yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Penelitian ini menggunakan 380 data dalam kurun waktu 5 tahun yang bersumber dari Bursa Efek Indonesia. Dari data tersebut, terdapat 213 sampel yang memenuhi kriteria penelitian. Penelitian ini menggunakan metode analisis regresi linier berganda yang diproses dalam aplikasi Stata versi 12.0. Hasil penelitian ini menyatakan bahwa tax aggressiveness berpengaruh negatif terhadap firm value. Sementara itu, corporate governance tidak mempengaruhi hubungan negatif antara tax aggressiveness dan firm value./ This research aims to analyze, observe, and test the effect of tax aggressiveness on firm value and the effect of corporate governance as a moderating variable between tax aggressiveness and firm value. The populations in this study are cyclical consumer sector companies listed on Indonesia Stock Exchange period 2015-2019 which comprised total of 213 samples according to the criteria. The method of data analysis used is multiple regression analysis which is processed with Stata application version 12.0. The results shows that tax aggressiveness has a negative effect on firm value. Meanwhile, corporate governance does not affect the negative relationship between tax aggressiveness and firm value.

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