CD Skripsi
Pengaruh Kebijakan Hutang, Profitabilitas Dan Tax Avoidance Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Pemoderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018)
ABSTRACT
This study aims to determine the effect of Debt Policy,Profitabilityand Tax Avoidance on Firm Value with Dividend Policy as moderating variable (Empirical Study on Manufacturing Companies Listed on the Indonesian Stock Exchange 2015-2018). The population in this study were all Manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. The samples in this study were 47 companies that were studied for 4 years, so the total sample amounted to 188. The method of determining the sample used in this study was purposive sampling while the data processing method used in this study is Multiple Linear Regression and Moderated Regression Analysis (MRA) using SPSS version 25.0 software to process data. The results of this study showed that Debt Policy has no effect on firm value, Profitability and Tax Avoidance have influence on firm value. Dividend Policy as moderating variable can’t moderate the effect of Debt Policy on firm value. The Dividend Policy can moderate the effect of Profitability on firm value. The Dividend Policy can moderate the effect of Tax Avoidance on firm value.
Keywords : Debt Policy, Profitability, Tax Avoidance and Dividend Policy
Tidak tersedia versi lain