Image of Pengaruh Pengungkapan Corporate Social Responsibility, Kepemilikan Manajerial, Terhadap Nilai Perusahaan dengan Agresivitas Pajak sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021)
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Pengaruh Pengungkapan Corporate Social Responsibility, Kepemilikan Manajerial, Terhadap Nilai Perusahaan dengan Agresivitas Pajak sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021)

This research aims to analyze the influence of Corporate Social Responsibility Disclosure, Managerial Ownership, on Firm Value after being mediated by Tax Aggressiveness (mining companies listed on the BEI in 2019- 2021). The sampling technique used was purposive sampling with a sample size of 63 companies, namely companies that had a positive profit before tax during the research period, companies that had complete information required related to the calculation indicators used as variables in the research consecutively during the period. 2019-2021. The data analysis technique in this research uses multiple linear regression, path analysis and Sobel test.
The test results show that CSR disclosure has a significant effect on tax aggressiveness, Managerial ownership has a significant effect on tax aggressiveness, CSR disclosure has a significant effect on firm value, Managerial ownership has a significant effect on company value, Tax aggressiveness has a significant effect on firm value, Tax aggressiveness cannot mediate corporate disclosure. Social Responsibility on firm value, Tax aggressiveness can mediate managerial ownership on firm value.
It is hoped that the results of this research will be able to increase firm value by paying attention to important factors such as good CSR disclosure, managerial ownership and avoiding unlawful practices such as tax aggressiveness.


Key words : CSR disclosure, anagerial ownership, firm value, tax
aggressiveness.

Ketersediaan
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Perpustakaan Universitas Riau 2010241891
2010241891
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
2010241891
Penerbit
Pekanbaru : Universitas Riau Pascasarjana Tesis Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2010241891
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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