CD Skripsi

Pengaruh Kebijakan Dividen, Pengungkapan Enterprise Risk Management, Dan Struktur Modal Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bei Periode 2015-2017)

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ABSTRACT
This study aimed to examine the effect of tax avoidance on firm value was
transparency of information and institutional ownership as moderating variable. Cash
ETR is used to measure the variable tax avoidance. The Tobin’s Q ratio is used to
measure the variable firm value, the completeness index of voluntary disclosure is used to
measure the transparency of information variable, and institutional ownership by using a
comparison of the shares owned by the institution with the number of outstanding shares.
The population of this research was manufacturing firms listed in Indonesia Stock
Exchange(IDX) in 2016-2018. The sample was determined with purposive sampling
method.That obtained 37 sample firms. The type of data in this research was secondary
data obtained from IDX. The analytical method used was Moderated Regression Analysis
(MRA). The results of this study concluded : (1) tax avoidance has a negative and
significant impact on firm value,(2) transparency of information is not able to moderate
the effect of tax avoidance on firm value, and (3) institutional ownership is able to
moderate the effect of tax avoidance on firm value.
Keywords: Tax Avoidance, Firm Value, Transparency Information, and Institusional
Ownership

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0029)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis -Akuntansi., 2020

Deskripsi Fisik

x, 66 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0029)

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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