Andrian Septiani, Dini (2023) Pengaruh Penghindaran Pajak dan Profitabilitas Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility (CSR) Sebagai Variabel Moderasi. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine the effect of tax avoidance and profitability on firm value with corporate social responsibility (CSR) as a moderating variable. The research sample from 2015 - 2019 contained 10 samples of manufacturing companies in Indonesia. The data used in this research is secondary data. The data collection method used is the collection of data obtained through the official website of the Indonesia Stock Exchange (IDX), namely www.idx.co.id and from the company's website. The data is the annual report data of manufacturing companies listed on the IDX for the 2015-2019 period. SPSS 20 was used in this study to analyze the research which consisted of descriptive statistics and hypothesis testing. The results of this study indicate that tax avoidance has no effect on firm value. Likewise, Corporate Social Responsibility (CSR) does not strengthen the effect of Tax Avoidance on Company Value. In contrast to Profitability which has an effect on Company Value and Corporate Social Responsibility (CSR) can strengthen the influence of Profitability on Company Value, Keyword : Tax Avoidance, Profitability, Company Value, and Corporate Social Responsibility (CSR).
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui Pengaruh Penghindaran Pajak dan Profitabilitas terhadap Nilai Perusahaan dengan Corporate Social Responsibility (CSR) sebagai Variabel Moderasi. Sampel penelitian dari tahun 2015 – 2019 terdapat 10 sempel perusahaan manufaktur yang ada di Indonesia. Data yang digunakan dalam penelitian ini adalah data sekunder. Metode pengumpulan data yang dilakukan yaitu pengumpulan data yang diperoleh melalui website resmi Bursa Efek Indonesia (BEI) yaitu www.idx.co.id dan dari website perusahaan. Data tersebut adalah data laporan tahunan (annual report) perusahaan manufaktur yang terdaftar di BEI periode 2015-2019. SPSS 20 digunakan dalam penelitian ini untuk menganalisis penelitian yang terdiri dari statistik deskriptif dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa Penghindaran Pajak tidak berpengaruh terhadap Nilai Perusahaan. Begitupun dengan Corporate Social Responsibility (CSR) tidak memperkuat pengaruh Penghindaran Pajak terhadap Nilai Perusahaan. Berbeda dengan Profitbilitas yang berpengaruh pada Nilai Perusahaan dan Corporate Social Responsibility (CSR) dapat memperkuat pengaruh Profitabilitas terhadap Nilai Perusahaan. Kata kunci : Penghindaran Pajak, Profitabilitas, Nilai Perusahaan, dan Corporate Social Responsibility (CSR). | |||||||||
| Uncontrolled Keywords: | Kata kunci : Penghindaran Pajak, Profitabilitas, Nilai Perusahaan, dan Corporate Social Responsibility (CSR). Keyword : Tax Avoidance, Profitability, Company Value, and Corporate Social Responsibility (CSR). | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi | |||||||||
| Depositing User: | Mrs Dini Andrian Septiani | |||||||||
| Date Deposited: | 01 Aug 2023 10:48 | |||||||||
| Last Modified: | 01 Aug 2023 10:48 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/27171 |
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