Rinaldi, Muhamad Hasan (2023) PENGARUH TAX AVOIDANCE DAN KUALITAS CORPORATE GOVERNCE TERHADAP NILAI PERUSAHAAN (Studi Empiris Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia 2019-2022. S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
The purpose of this study was to determine whether Tax Avoidance affects Company Value, to determine the effect of Managerial Ownership on Company Value, to determine the effect of Institutional Ownership on Company Value, and to determine the effect of Tax Avoidance and Corporate Governance on Company Value. In this study, the method used is descriptive research design using a quantitative approach. The sample used was 16 companies and the data analysis method using IBM SPSS 23 software assistance. Based on the results of the analysis using IBM SPSS 23 software, it is known that Tax Avoidance on firm value with a value of Thitung>Ttabel (3.178>2.000), this means that tax avoidance has a significant effect on firm value. In the Managerial Ownership variable on firm value with Thitung>Ttabel value (3,081>2,000), this means that Managerial Ownership has a significant effect on Firm Value. The value of the coefficient of determination (R2) of 0.237 which means that there is an influence of the independent variable on the dependent variable of 23.7%, while the remaining 76.3% is influenced by other variables not explained in this study. and from the results of the F test it is known that the value of Fhitung> Ftabel (6.219> 2.76), so that H0 is rejected and Ha is accepted, this means that the variables of Tax Avoidance, Managerial ownership and institutional ownership have a significant effect on firm value in food and beverage companies listed on the Indonesia Stock Exchange for the period 2019-2022.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Tujuan dari penelitian ini untuk mengetahui apakah Tax Avoidance berpengaruh terhadap Nilai Perusahaan, untuk mengetahui pengaruh Kepemilikan Manajerial terhadap Nilai Perusahaan, untuk mengetahui pengaruh Kepemilikan Institusional terhadap Nilai Perusahaan, dan untuk mengetahui pengaruh Tax Avoidance dan Corporate Governance berpengaruh terhadap Nilai Perusahaan Dalam penelitian ini metode yang digunakan desain penelitian dekskriptif dengan menggunakan pendekatan kuantitatif. Sampel yang digunakan sebanyak 16 Perusahaan dan metode analisis data dengan menggunakan bantuan software IBM SPSS 23 Berdasarkan hasil analisis dengan menggunakan software IBM SPSS 23 diketahui bahwa Tax Avoidance terhadap nilai perusahaan dengan nilai Thitung>Ttabel (3,178>2,000), hal ini berarti bahwa tax avoidance berpengaruh signifikan terhadap nilai perusahaan. Pada variabel Kepemilikan Manajerial terhadap nilai perusahaan dengan Nilai Thitung>Ttabel (3,081>2,000), hal ini berarti bahwa Kepemilikan Manajerial memiliki pengaruh signifikan terhadap Nilai Perusahaan. Pada Kepemilikan Institusional terhadap Nilai Perusahaan dengan nilai Thitung>Ttabel (2,364>2,000), hal ini berarti bahwa Kepemilikan Institusional memiliki pengaruh signifikan terhadap Nilai Perusahaan .Nilai koefisien determinasi (R2 ) sebesar 0,237 yang berarti terdapat pengaruh variabel bebas terhadap variabel terikat sebesar 23,7%, sedangkan sisanya 76,3% dipengaruhi oleh variabel lain yang tidak dijelaskan dalam penelitian ini.dan dari hasil uji F diketahui nilai Fhitung > Ftabel (6,219>2,76), sehingga H0 ditolak dan Ha diterima, hal ini berarti bahwa variabel Tax Avoidance, Kepemilikan manajerial dan kepemilikan institusional berpengaruh signifikan terhadap nilai perusahaan pada perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia periode 2019-2022. | |||||||||
| Uncontrolled Keywords: | Tax Avoidance, Good Corporate Governance, Managerial Ownership, Institutional Ownership and Company Value Tax Avoidance, Good Corporate Governance, Kepemilikan Manajerial, Kepemilikan Institusional dan Nilai Perusahaan | |||||||||
| 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 |
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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: | Unnamed user with email [email protected] | |||||||||
| Date Deposited: | 16 Oct 2025 02:04 | |||||||||
| Last Modified: | 16 Oct 2025 02:04 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/55320 |
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