CD Skripsi
Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Transparansi Informasi Dan Kepemilikan Institusional Sebagai Variabel Moderasi ( Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2015)
study aimed to examine the effect of tax avoidance in the value of the
company with the information transparency and institutional ownership as moderating
variables. Cash ETR is used to measure the variable tax avoidance. Tobins Q ratio is
used to measure the variable value of the company, and the completeness of voluntary
disclosure index is used to measure the variable transparency of information, and
institutional ownership.The population of this research is 146 manufacturing companies
listed in Indonesia Stock Exchange in 2012-2015. The sample of this research is 37
manufacturing companies listed in Indonesia Stock Exchange with using purposive
sampling method. The data analysis technique used is a test interactions (moderated
regression analysis)with SPSS software.This research results showed : 1. Obtained value
of t arithmetic (3.511)> t table (1,982) or Sig. (0.001)
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