CD Tesis

Pengaruh Tax Avoidance Dan Earnings Management Terhadap Nilai Perusahaan Dengan Moderasi Corporate Governance

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Firm value is a condition that has been achieved by a company as an illustration of public trust through a process of activities for several years. Firm value is throught to be influenced by tax avoidance, earnings management and corporate governance as a moderating variable. This study aims to analyze the effect of tax avoidance, accrual earnings management and real earnings management on firm value with corporate governance moderation.
The population of this study was 62 to companies listed in Indonesian Stock Exchange by following increased score CGPI Index 2012-2017. The technique of data analysis used purposive sampling method. This research determined 10 companies by following increased CGPI Index in a row (10 x 6 years) to 60 companies. Data analysis was performed with multiple linier regression and moderated regression analysis.
The results showed that tax avoidance, accrual earnings management affect firm value of the company with pvalue of 0.001 dan 0.002. while real earnings management no effect firm value of the company with pvalue of 0,297. Then, corporate governance moderating the effect of tax avoidance and accrual earnings management on firm value of the company with pvalue of 0,001 and 0,001. Then, corporate governance can’t moderate of real earnings management on firm value.

Keywords : Tax avoidance, earnings management, firm value, corporate governance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 219 (0056)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2019

Deskripsi Fisik

xiii, 164 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 219 (0056)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

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