CD Skripsi
Pengaruh Perencanaan Pajak Dan Corporate Governance Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Sektor Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2016-2018)
ABSTRACT
The research aims to examine the impact of tax planning and Corporate Governance proxied by managerial ownership, institutional ownership, independent commissioner, and audit committee on firm value. The research methods used in this research is a descriptive method. The population of the research was on the manufacturing sector companieslisted on the Indonesian Stock Exchange in 2016-2018. The samples of the study were 87 samples that were selected using the purposive sampling method. The analysis method used was multiple linear regression using SPSS version 21. The firm value is calculated using the Price Book Value (PBV) ratio. The result showed that the tax planning, managerial ownership, institutional ownership, and independent commissioner variable partially affect the value of the company with the same significance (0.0000.05).
Keyword : Firm value, tax planning, Corporate Governance, managerial ownership, institutional ownership, independent commissioner, audit committee
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