AULIA, AULIA (2023) PENGARUH TAX AVOIDANCE DAN PROFITABILITY TERHADAP FIRM VALUE DENGAN BOD DIVERSITY SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2017 - 2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This research aims to determine the effect of Tax Avoidance and Profitability on firm value with BOD Diversity as a moderating variable. Tax Avoidance is measured by Cash ETR, profitability is measured by EBIT To Total Assets, Firm Value is measured by Tobins'Q and BOD Diversity Disclosure is measured by educational background (BSTUDY). This research is quantitative research. The population used in this research was 47 mining companies and the sample was 14 companies listed on the IDX for the 2017-2022 period. Meanwhile, the sampling technique used is purposive sampling technique. This sampling technique is determined based on several criteria. The type of data used is secondary data using Annual Reports and company financial reports. Data analysis was used using Moderate Regression Analysis or MRA using IMB SPSS 26. The results of this research show tha Tax Avoidance has a positive and significant effect on Firm Value, this research also shows that Profitability has a significant positive effect on Firm Value. This research also shows that BOD Diversity is able to moderate the influence of tax avoidance on Firm Value but is not able to moderate the influence of profitability on Firm Value.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh Tax Avoidance dan Profitability terhadap firm value dengan BOD Diversity sebagai variabel moderasi. tax avoidance diukur dengan Cash ETR, Profiitability diukur dengan EBIT To Total Asset, Firm Value diukur dengan Tobins’Q dan Pengungkapan BOD Diversity diukur dengan latar belakang pendidikan (BSTUDY). Penelitian ini merupakan penelitian kuantitatif. Populasi yang digunakan dalam penelitian ini berjumlah 47 perusahaan pertambangan dan yang menjadi sampel sebanyak 14 perusahaan yang terdaftar di BEI periode 2017-2022. Sedangkan teknik sampel yang digunakan adalah teknik purposive sampling. Penentuan teknik sampel ini ditentukan berdasarkan beberapa kriteria. Jenis data yang digunakan adalah data sekunder yang menggunakan Annual Report, dan laporan keuangan perusahaan. Analisis data yang digunakan dengan menggunakan Moderat Regression Analysis atau MRA dengan menggunakan IMB SPSS 26. Hasil penelitian ini menunjukan bahwa Tax Avoidance berpengaruh positif dan signifikan terhadap Firm Value, dalam penelitian ini juga menunjukan bahwa Profiitability berpengaruh positif signifikan terhadap Firm Value. Dalam penelitian ini menunjukan juga bahwa BOD Diversity mampu memodrasi pengaruh tax avoidance terhadap Firm Value tetapi tidak mampu memoderasi pengaruh Profiitability terhadap Firm Value secara positif signifikan. | |||||||||
| Uncontrolled Keywords: | Firm Value, Tax Avoidance, Profitability, BOD Diversity Firm Value, Tax Avoidance, Profitability, BOD Diversity | |||||||||
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | S. Ak., Aulia Aulia | |||||||||
| Date Deposited: | 04 Jan 2024 15:31 | |||||||||
| Last Modified: | 04 Jan 2024 15:31 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/31899 |
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