PENGARUH CORPORATE GOVERNANCE DAN TAX PLANNING TERHADAP NILAI PERUSAHAAN ( Studi Empiris pada Perusahaan Manufaktur Sektor Aneka Industri yang Listing di Bursa Efek Indonesia (BEI) Periode 2017-2021 )

ILAHIYAH, PUTUH (2023) PENGARUH CORPORATE GOVERNANCE DAN TAX PLANNING TERHADAP NILAI PERUSAHAAN ( Studi Empiris pada Perusahaan Manufaktur Sektor Aneka Industri yang Listing di Bursa Efek Indonesia (BEI) Periode 2017-2021 ). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

The research was carried out in order to determine the influence or impact of an entity's management (manager ownership, institutional ownership, independent commissioners and audit committee) and tax planning on the value of a manufacturing company in various industrial fields listed on the Indonesia Stock Exchange (BEI) in the 2017 period. - 2021. Sample data is 41 annual report data and financial reports for the 2017-2021 period with a total of 20 manufacturing companies in various industrial fields listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. The data collection technique uses secondary methods and classical hypothesis testing, namely the normality test, multicollinearity test, variable variance test, and Mandarin automatic similarity test. The research analysis technique uses multiple linear regression analysis, F test, t test, and the coefficient of determination. Research shows that management ownership, organizational ownership, trusteeship and independent committees have a positive impact on the value of an entity. Meanwhile, the other independent variable, namely tax planning, has no effect on the value of an entity. Keywords: corporate governance, managerial ownership, institutional ownership, independent commissioner, audit committee, tax planning, and firm value.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	RAMDHANI, DADAN	197807012009121002
Thesis advisor	MUKHTAR, MUKHTAR	197506202005011003

Additional Information:

Penelitian dilaksanakan dalam rangka mengetahui pengaruh atau dampak tata pengelolaan suatu entitas (kepemilikan manajer, kepemilikan institusional, komisaris independent, dan komite audit) dan perencanaan pajak terhadap nilai suatu perusahaan manufaktur di berbagai bidang industri yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2017- 2021. Data sampel sebanyak 41 data laporan tahunan dan laporan keuangan periode 2017-2021 dengan jumlah 20 perusahaan manufaktur di berbagai bidang industri yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Teknik pengumpulan data menggunakan metode sekunder dan uji hipotesis klasik yakni uji normalitas, uji multikolinearitas, uji heteroskedastisitas, serta uji autokorelasi. Teknik analisis penelitian menggunakan analisis regresi linier berganda, uji F, uji t, dan koefisien determinasi. Penelitian memberikan hasil bahwa kepemilikan manajer, kepemilikan institusional, komisaris independen dan komite audit mempunyai dampak positif terhadap nilai suatu entitas. Sementara variabel independen lainnya yaitu perencanaan pajak tidak memberikan pengaruh pada nilai suatu entitas. Kata kunci: corporate governance, kepemilikan manajerial, kepemilikan institusional, komisaris independen, komite audit, tax planning, dan nilai perusahaan.

Uncontrolled Keywords:

corporate governance, kepemilikan manajerial, kepemilikan institusional, komisaris independen, komite audit, tax planning, dan nilai perusahaan.

Subjects:

H Social Sciences > HG Finance

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Putuh Ilahiyah

Date Deposited:

26 Sep 2023 11:46

Last Modified:

26 Sep 2023 11:46

URI:

http://eprints.untirta.ac.id/id/eprint/29947

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