CD Skripsi
Pengaruh Penghindaran Pajak, Manajemen Laba, Kebijakan Dividen, Dan Risiko Pajak Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Sektor Barang Konsumen Primer Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 – 2021)
ABSTRACT
This study aims to analyze: (1) the effect of tax avoidance on firm value, (2) the effect of earnings management on firm value, (3) the effect of dividend policy on firm value, and (4) the effect of tax risk on firm value. The population in this study are all companies in the primary consumer goods sector that are registered on the Indonesia Stock Exchange in 2019-2021. The sample in this study amounted to 33 companies obtained using a purposive sampling method. The data source for this research is secondary data using the company's annual financial reports accessed through www.idx.co.id. The data analysis technique used is multiple regression analysis with the SPSS 26 for windows analysis tool. The results showed that tax avoidance had an effect on firm value, earnings management had an effect on firm value, dividend policy had an effect on firm value, and tax risk had an effect on firm value.
Keywords : Tax Avoidance, Profit Management, Dividend Policy, Tax Risk, Firm Value
Tidak tersedia versi lain