CD Skripsi

Pengaruh Penghindaran Pajak, Pengungkapan Manajemen Risiko Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Transparansi Sebagai Variabel Moderasi ( Studi Empiris Pada Perusahaan Pertanian Dan Pertambangan Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2012-2015)

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The purpose of this study was to examine the effect of tax avoidance, risk management disclosure and firm size to firm value with transparency as a moderating variable. The data used in this research is secondary data derived from the financial statements agriculture and mining company listed on the Indonesia Stock Exchange in 2012- 2015. By using purposive sampling, with 40 samples of this study. Data analysis method used was moderated regression analysis. The results showed that; 1) tax avoidance affect on firm value with significant value 0,046, 2) risk management disclosure affect on firm value with significant value 0,010, 3) firm size does not affect on firm value with significant value 0,0628, 4) transparency can moderate the effect of tax avoidance on firm value with significant value 0,027, 5) transparency can moderate the effect risk management disclosure on firm value with significant value 0,014, and 6) transparency could not moderate the effect of firm size on firm value with significant value 0,789. Keywords: Tax avoidance, risk management disclosure, firm size, transparency and firm value

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 117 (0134)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI., 2017

Deskripsi Fisik

x, 116 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 117 (0134)

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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