CD Skripsi

Pengaruh Financial Distress, Komite Audit, Dan Profitabilitas Terhadap Agresivitas Pajak Dan Dampaknya Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Sektor Pertambangan Dan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020)

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ABSTRACT
This study aims to examine the effect of financial distress, audit committee, and
profitability on tax aggressiveness, and their impact on firm value. The population
in this study are all mining and banking sector companies listed on the Indonesia
Stock Exchange in 2018-2020, totaling 97 companies. Sampling was done by
purposive sampling method in order to obtain a sample of 41 companies. The data
source of this research is secondary data using the company's annual financial
statements which are accessed through www.idx.co.id. The data analysis
technique used is multiple regression analysis and simple regression analysis with
SPSS version 26. The results of this study indicate that financial distress, audit
committee, and profitability affect tax aggressiveness, and tax aggressiveness
affects firm value.
Keywords: Financial Distress, Audit Committee, Profitability, Tax
Aggressiveness, and Firm Value.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1802112482

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1802112482

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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