Image of Pengaruh Kompensasi Eksekutif Dan Intensitas Modal Terhadap Nilai Perusahaan Dengan Penghindaran Pajak Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Sektor Basic Materials Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023)
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CD Skripsi

Pengaruh Kompensasi Eksekutif Dan Intensitas Modal Terhadap Nilai Perusahaan Dengan Penghindaran Pajak Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Sektor Basic Materials Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023)

ABSTRACT
This study aims to examine and analyze (1) the effect of executive compensation
and capital intensity on tax avoidance, (2) the effect of executive compensation and
capital intensity on company value, (3) the effect of tax avoidance on company
value, and (4) the effect of executive compensation and capital intensity on company
value through tax avoidance as an intervening variable.
The population of this research consists of basic materials sector companies listed
on the Indonesia Stock Exchange during the period of 2020-2023. A sample of 30
companies was selected based on specific criteria using the Purposive Sampling
method from a total population of 102 companies. This research utilizes secondary
data from the financial statements of companies listed on the IDX. The data analysis
was conducted using SPSS version 26 software.
The results of this study indicate that executive compensation has a significant effect
on tax avoidance, with a significance value above 0.05. In contrast, capital intensity
does not have a significant effect on tax avoidance. Furthermore, the findings also
reveal that executive compensation, capital intensity, and tax avoidance
significantly influence company value, with a significance value greater than 0.05.
In the analysis of indirect effects, tax avoidance as an intervening variable is
capable of mediating the effect of capital intensity on company value, with the
indirect effect being greater than the direct effect. However, tax avoidance does not
mediate the effect of executive compensation on company value.
Keywords: tax avoidance, company value, executive compensation, capital
intensity

Ketersediaan
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Perpustakaan Universitas Riau 2102113041
2102113041
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2102113041
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102113041
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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