FLORENSA KAMBU, FRISKA (2025) PENGARUH PENGHINDARAN PAJAK, KINERJA KEUANGAN DAN RESIKO KEUANGAN TERHADAP NILAI PERUSAHAAN. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to analyze the variables of tax avoidance, financial performance, and financial risk in influencing firm value. The population in this study are all manufacturing companies listed in the Indonesia Stock Exchange LQ45 index for the 2019-2023 period with a total of 12 companies. This research is a type of quantitative research and uses secondary data based on financial reports obtained on the Indonesia Stock Exchange website and related company websites. The sampling method in this study used purposive sampling technique to obtain 10 samples of manufacturing companies that represented the characteristics of the population with a total sample of 50 that met the criteria. Data processing is done using Eviews software version 12. The results showed that financial performance has a positive effect on firm value. While tax avoidance and financial performance have a negative effect on firm value.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Penelitian ini bertujuan menganalisa variabel penghindaran pajak, kinerja keuangan, dan risiko keuangan dalam mempengaruhi nilai perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar dalam indeks LQ45 Bursa Efek Indonesia periode 2019-2023 dengan jumlah 12 perusahaan. Penelitian ini merupakan jenis penelitian kuantitatif dan menggunakan data sekunder berdasarkan laporan keuangan yang diperoleh di website Bursa Efek Indonesia dan Website perusahaan terkait. Metode pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling untuk mendapatkan 10 sampel perusahaan manufaktur yang mewakili karakteristik populasi dengan total sampel sebanyak 50 yang memenuhi kriteria. Pengolahan data dilakukan menggunakan Software Eviews versi 12. Hasil penelitian menunjukkan bahwa kinerja keuangan berpengaruh positif terhadap nilai perusahaan. Sedangkan penghindaran pajak dan kinerja keuangan berpengaruh negatif terhadap nilai perusahaan. | ||||||
| Uncontrolled Keywords: | Tax Avoidance, Financial Performance, Financial Risk, Firm Value. Penghindaran Pajak, Kinerja Keuangan, Risiko Keuangan, Nilai Perusahaan. | ||||||
| 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 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Mrs FRISKA F KAMBU D | ||||||
| Date Deposited: | 19 Mar 2025 01:23 | ||||||
| Last Modified: | 19 Mar 2025 01:23 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/47904 |
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