PENGARUH PROFITABILITAS DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2016-2023 DENGAN TRANSPARANSI PERUSAHAAN SEBAGAI VARIABEL MODERASI

Yuliani, Yeni (2024) PENGARUH PROFITABILITAS DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2016-2023 DENGAN TRANSPARANSI PERUSAHAAN SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas PGRI Madiun.

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Abstract

The aim of this study was to determine empirical evidence of the effect of profitability and tax avoidance towards company value, and whether company transparency can moderate the effect of profitability and tax avoidance towards company value. The population of this study was 125 non-cyclical consumer companies with purposive sampling as the method of determining the sample so that the sample in this study was 26 companies with 8 years of observation, so 208 non-cyclical consumer company data were obtained. Data were obtained from financial reports and annual reports published by companies through their respective company websites. This study was a quantitative descriptive and is processed using the SPSS 21 application. Many determinants of tax avoidance make researchers interested in studying this study in more depth. The results were expected to be a consideration for government policy. The novelty of this study was adding transparency as a moderating variable. The results of the multiple linear regression test show profitability has a positive effect towards company value. Tax avoidance has no effect towards firm value. The results of Moderated Regression Analysis (MRA) obtained that transparency cannot moderate the effect of profitability towards firm value. Transparency cannot moderate the effect of tax avoidance towards firm value.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Keywords: Profitability, Tax Avoidance, Firm Value, Transparency.
Subjects:	A Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	YENI YULIANI YENI
Date Deposited:	04 Oct 2024 07:42
Last Modified:	04 Oct 2024 07:42
URI:	http://eprint.unipma.ac.id/id/eprint/2153

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