CD Skripsi

Pengaruh Perencanaan Pajak Dan Corporate Governance Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Pertambangan Dan Perkebunan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018)

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ABSTRACT

This study aims to examine the effect of tax planning, independent commissioner, audit committee, and institusional ownership on firm values. Firm values is the dependent variable in this study and is measured by the Tobin’s Q. The independent variables in this study are tax planning, independent commissioner, audit committee, and institusional ownership. The population in this study are mining and plantation companies listed on the Indonesia Stock Exchange in 2016-2018. Sample were collected using purposive sampling method and obtained 29 companies as sample. The type of data in this study is secondary data and the analytical method used is multiple regression analysis assisted with SPSS version 21 windows. The results of this study indicate that independent commissioner, audit committee, and institusional ownership effect on firm values. Meanwhile tax planning have no effect on firm values. The calculation of the coeficient of determination (R2) is 0,441 which means that overall the independent variables used in this study explain the firm values of 44,1% while the remaining 55,9% is explened by other independent variables not used in this research.

Keyword : Tax Planning, Independent Commissioner, Audit Committee,
Institusional Ownership, Firm Values

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 119 (0271)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2019

Deskripsi Fisik

viii, 101 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 119 (0271)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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