Darmawan, Christine (2024) Pengaruh karakteristik perusahaan terhadap nilai perusahaan dengan penghindaran pajak sebagai variabel moderasi = The effect of corporate characteristics towards corporate value with the moderation of tax avoidance. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik perusahaan yang terdiri dari efisiensi operasional, ukuran perusahaan dan profitabilitas
terhadap nilai perusahaan yang dimoderasi oleh penghindaran pajak. Perbedaan dari penelitian juga dapat dilihat dari penyusunan hipotesis, proksi pengukuran variabel, serta sampel dari penelitian, dimana dalam penelitian ini hasil data observasi penelitian ini sebanyak 324 sampel data yang diambil dengan menggunakan metode purposive sampling dari situs S&P Capital Pro. Penelitian ini menggunakan data sekunder yang diambil dari laporan keuangan tahunan
perusahaan sektor Real Estate dan Properti yang terdaftar di BEI selama periode 2018-2023. Model spesifikasi yang digunakan untuk penelitian ini, yaitu model regresi linier berganda dengan program STATA ver 17 untuk menguji hubungan antara efisiensi operasional, ukuran perusahaan, profitabilitas dan nilai perusahaan sektor Real Estate dan Properti yang memiliki pasar saham yang aktif yang dimoderasi oleh penghindaran pajak dengan proksi Book Tax Difference atau BTD. Temuan penelitian ini menunjukkan bahwa penghindaran pajak tidak dapat memoderasi pengaruh positif karakteristik perusahaan terhadap nilai perusahaan. / This study’s purpose is to analyze the effects company characterisics that consists of operaTional efficiency, company size and profitability towards corporate value that is moderated by tax avoidance. The difference in this research can be seen from hypothesis structure, variabel proxy, as well as the samples used in this study. Where as in this study as much as 324 samples of companies are collected by using purpose sampling methods from S&P Capital Pro’s website. The study uses secondary datas that is extracted from financial reports of companies within the Real Estate and Property sector in BEI froom 2018-2023. The model used for this study is a straight line regression model using STATA version 17 program to test the bond between operasional efficiency, company size and profitability towards corporate value of companies within the real estate and property sector that has an active shares market that is moderated by tax avoidance with using Book Tax Difference as its proxy. The findings in the study shows that penghindaran pajak is not able to moderate the positive effect of company characteristics towards corporate value.
Item Type: | Thesis (Bachelor) |
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Creators: | Creators NIM Email ORCID Darmawan, Christine NIM01012210033 christinedarmawan02@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Lina, Lina NIDN0318067603 lina.fe@uph.edu |
Uncontrolled Keywords: | nilai perusahaan; efisiensi operasional; ukuran perusahaan; profitabilitas; penghindaran pajak; corporate value; operational efficiency; company size; profitability; tax avoidance. |
Subjects: | 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: | CHRISTINE DARMAWAN |
Date Deposited: | 12 Dec 2024 07:36 |
Last Modified: | 12 Dec 2024 07:36 |
URI: | http://repository.uph.edu/id/eprint/65695 |