Pengaruh Penghindaran Pajak dan Profitabilitas Terhadap Nilai Perusahaan

Fernando, Angelo (2022) Pengaruh Penghindaran Pajak dan Profitabilitas Terhadap Nilai Perusahaan. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Studi ini melakukan pengujian mengenai hal-hal yang dapat memengaruhi nilai perusahaan pada periode 2018-2021 sehingga perusahaan dapat mengetahui cara melakukan peningkatan nilai perusahaan agar dapat melakukan perencanaan baik internal dan eksternal agar mencapai sustainability. Nilai perusahaan menggunakan pengukuran, yaitu price to book value (PBV). Populasi dari studi, yaitu perusahaan manufaktur yang telah terdaftar di BEI pada periode 2018-2021 (4 tahun periode). Sampel studi dilakukan pengumpulan dengan metode purposive sampling dan sumber dari laporan keuangan perusahaan. Jumlah observasi, yaitu sebanyak 52 perusahaan dan 4 periode, sehingga menghasilkan 208 sampel penelitian dengan model regresi berganda linear. Dari penelitian ini terdapat 2 variabel independen untuk menguji pengaruh terhadap nilai perusahaan, yaitu penghindaran pajak dan profitabilitas. Hasil penelitian menunjukkan penghindaran pajak mempunyai pengaruh negatif dan tidak signifikan dan profitabilitas mempunyai pengaruh positif terhadap nilai perusahaan. / From this studies or research about things or variable that influences or impact firm value in 2018-2021 period so that the company can find out how to increase the value of the company by planning both internally and externally in order to achieve sustainability. Firm value uses a measurement, namely price to book value (PBV). The population of the study, namely manufacturing companies that have been listed on the IDX in the period 2018-2021 (4 years period). The study sample was collected using purposive sampling method and sources from the company's financial statements. The number of observations, as many as 52 companies and 4 periods, resulting in 208 research samples with multiple linear regression models. From this study there are 2 independent variables to test the effect on firm value, namely tax avoidance and profitability. The results showed tax avoidance has a negative and insignificant effect and profitability has a positive effect on firm value.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Fernando, Angelo
01012190021
angeloxak202@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Sambuaga, Elfina
0310098803
elfina.sambuaga@uph.edu
Thesis advisor
UNSPECIFIED
UNSPECIFIED
UNSPECIFIED
Thesis advisor
UNSPECIFIED
UNSPECIFIED
UNSPECIFIED
Uncontrolled Keywords: nilai perusahaan ; penghindaran pajak ; profitabilitas
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: Angelo Fernando
Date Deposited: 16 Jan 2023 07:33
Last Modified: 02 Mar 2023 09:16
URI: http://uat-repository.uph.edu/id/eprint/52574

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